Question & AnswerQ&A (Act No. 145)
The primary purpose of Act No. 145 is to authorize the appointment of disbursing clerks in various civil departments, bureaus, and offices, prescribe their duties, and fix their compensation as such.
Each head of a civil Department, Bureau, or Office is authorized to appoint a disbursing clerk in accordance with the law.
Disbursing clerks shall be appointed from among the clerks in their respective Departments, Bureaus, or Offices who are not below the grade of class seven.
Each disbursing clerk must give a bond to the Government of the Philippine Archipelago, in an amount directed by the United States Philippine Commission, to ensure faithful discharge of their duties according to law.
Each disbursing clerk receives a sum of two hundred dollars per annum in addition to their salary as a clerk of the grade held by them.
Upon the joint recommendation of the Auditor and Treasurer for the Archipelago, the Chief Executive may direct that smaller Departments or Bureaus may be combined and one disbursing officer be appointed for all combined units.
Disbursing officers must deposit public moneys with the Treasurer or designated depository and draw funds only in favor of payees for lawful payments.
The Auditor shall institute suit for recovery of the sum with interest at six percent per annum from the time of receipt until repayment, as provided in Rule Thirty of Act Numbered Ninety.
They must render distinct accounts of the application of the public moneys according to the appropriations under which the funds were advanced to them.
Disbursing officers are authorized to issue duplicate checks after three months and within one year from the date of the original, subject to notice, proof of loss, and execution of indemnity bonds.
Such amounts shall be covered into the Treasury and credited by the Auditor to the officer in whose name it stood, upon certification of deposit by the Treasurer.
They must report the condition of every account standing on their books, including depositor name, official designation, amount remaining, last credit and debit dates.
They must report all checks issued and outstanding for one year or more, including payee name, purpose, depository drawn upon, voucher number, date, amount, and payee residence if known.
They should be construed in harmony with the provisions of Act Numbered Ninety.