Text of the provision
Art. 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 prisión correccional in its minimum period, or by a fine ranging from Forty thousand pesos (₱40,000) to One million two hundred thousand pesos (₱1,200,000), or both.
Revised Penal Code of the Philippines, Act No. 3815, as amended. Reproduced in full from the official enactment and verified against the LawPhil and ChanRobles renderings.
What this article means
A public officer required to render accounts to the Commission on Audit or a provincial auditor, who fails to do so for two months after they are due, suffers prisión correccional in its minimum period, or a fine ranging from Forty thousand pesos (₱40,000) to One million two hundred thousand pesos (₱1,200,000), or both. This applies even after he has resigned or left the service.
Questions about this provision
Related provisions
- Article 217 — Malversation Of Public Funds.
- Article 219 — Leaving Country Without Clearance.
Penalty amounts. The text above is the article as amended by Republic Act No. 10951 (2017), which revised the property values and fines throughout this Code. Older reproductions of the Revised Penal Code still print the 1930 amounts — for theft and estafa they show 12,000 and 22,000 pesos where the current figures run to millions. Check which version any source you rely on is giving you.
Cases interpreting this article
- Authorities on this article will be added here as each is verified against primary sources.