Article 218. Failure Of Accountable Officer To Render Account
On Criminal Law
Article 218. Failure of accountable officer to render accounts. - Any public officer, whether in the service or separated therefrom by resignation or any other cause, who is required by law or regulation to render account to the Commission on Audit, or to a provincial auditor and who fails to do so for a period of two (2) months after such accounts should be rendered, shall be punished by prision correccional in its minimum period, or by a fine ranging from Forty thousand pesos (P40,000) to One million two hundred thousand pesos (P1,200,000), or both.
ELEMENTS:
1. That the offender is a public officer, whether in the service or separated therefrom;
2. That he must be an accountable officer for public funds or property;
3. That he is required by law or regulation to render accounts to the Commission on Audit, or to a provincial auditor; and
4. That he fails to do so for a period of two months after such accounts should be rendered.
Demand and misappropriation are not necessary.
Demand for accounting is not necessary. It is also not essential that there be misappropriation because, if present, the malversation.
ELEMENTS:
1. That the offender is a public officer, whether in the service or separated therefrom;
2. That he must be an accountable officer for public funds or property;
3. That he is required by law or regulation to render accounts to the Commission on Audit, or to a provincial auditor; and
4. That he fails to do so for a period of two months after such accounts should be rendered.
Demand and misappropriation are not necessary.
Demand for accounting is not necessary. It is also not essential that there be misappropriation because, if present, the malversation.
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