Administrative Code of 1987
Section 37. Opening and Revision of Settled Accounts. -
(1) At any time before the expiration of three (3) years after the settlement of any account by an auditor, the Commission may motu proprio review and revise the account or settlement and certify a new balance. For this purpose, it may require any account, vouchers or other papers connected with the matter to be forwarded to it;
(2) When any settled account appears to be tainted with fraud, collusion, or error of calculation, or when new and material evidence is discovered, the Commission may, within three (3) years after the original settlement, open the account and, after a reasonable time for reply or appearance of the party concerned, certify thereon a new balance. An auditor may exercise the same power with respect to settled accounts pertaining to the agencies under his audit jurisdiction; and
(3) Accounts once finally settled shall in no case be opened or reviewed except as herein provided.