Failure of accountable officer to render accounts, Revised Penal Code

1. Concept

Article 218. 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 Insular Auditor, or to a provincial auditor and who fails to do so for a period of two months after such accounts should be rendered, shall be punished by prision correccional in its minimum period, or by a fine ranging from 200 to 6,000 pesos, or both. (Act No. 3815, Revised Penal Code)

a. Public officer

“Public officer” –refers to any person who, by direct provision of the law, popular election or appointment by competent authority, shall take part in the performance of public functions in the Government of the Philippine Islands, of shall perform in said Government or in any of its branches public duties as an employee, agent or subordinate official, of any rank or class, for purposes of Titles 1 to 6, Book 2 of the Revised Penal Code. (Article 203, Act No. 3815, Revised Penal Code)

2. Mode of commission

Elements of the offense:

1) That the offender is a public officer whether in the service or separated therefrom;

2) That he must be an accountable officer for public funds or property;

3) That he is required by law or regulation to render accounts to the COA or to a provincial auditor; and

4) That he fails to do so for a period oftwo months after such account should be rendered. (Lumauig v. People, G.R. No. 166680, 07 July 2014)


Title 7 – Crimes Committed by Public Officers, Book 2, Revised Penal Code

/Updated: December 30, 2022

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