Practice question
An LGU has an appropriations ordinance for a public project, and the treasury contains ample cash. Before disbursement, the budget officer has not certified the legally made appropriation, the accountant has not obligated it, and the treasurer has not certified available funds. Officials say cash and the ordinance alone eliminate Section 344’s steps. Which is correct?
- Available cash eliminates every certification.
- Section 344 separately requires the identified certification and obligation steps before disbursement.
- Only the contractor may certify the budget.
- An appropriation and cash are never relevant.
- The mayor may abolish Section 344 by oral instruction.
Legal references
- Republic Act No. 7160, Sections 22, 305 and 344: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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