Article 219. Failure Of A Responsible Public Officer To Render Accounts Before Leaving The Country
On Criminal Law
Article 219. Failure of a responsible public officer to render accounts before leaving the country. - Any public officer who unlawfully leaves or attempts to leave the Philippines without securing a certificate from the Commission on Audit showing that his accounts have been finally settled, shall be punished by arresto mayor, or a fine ranging from Forty thousand pesos (P40,000) to Two hundred thousand pesos (P200,000), or both.
ELEMENTS:
1. That the offender is a public officer;
2. That he must be an accountable officer for public funds or property; and
3. That he must have unlawfully left (or be on the point of leaving) the Philippines without securing from the Commission on Audit a certificate showing that his accounts have been finally settled.
The act of leaving the Philippines must be unauthorized or not permitted by law.
The purpose of the law is to discourage responsible or accountable officers from leaving without first liquidating their accountability. It is not necessary that they really misappropriated public funds.
ELEMENTS:
1. That the offender is a public officer;
2. That he must be an accountable officer for public funds or property; and
3. That he must have unlawfully left (or be on the point of leaving) the Philippines without securing from the Commission on Audit a certificate showing that his accounts have been finally settled.
The act of leaving the Philippines must be unauthorized or not permitted by law.
The purpose of the law is to discourage responsible or accountable officers from leaving without first liquidating their accountability. It is not necessary that they really misappropriated public funds.
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