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Commonwealth Act No. 327

June 18, 1938 (https://www.o cialgazette.gov.ph/1938/06/18/commonwealth-act-no-327/)

Commonwealth Act No. 327.—An Act xing the time within which the Auditor General shall render his
decisions and prescribing the manner of appeal therefrom.

Be it enacted by the National Assembly of the Philippines:

SECTION 1. In all cases involving the settlement of accounts or claims, other than those of accountable
o cers, the Auditor General shall act and decide the same within sixty days, exclusive of Sundays and
holidays, after their presentation. If said accounts or claims need reference to other persons, o ce or
o ces, or to a party interested, the period aforesaid shall be counted from the time the last comment
necessary to a proper decision is received by him. With respect to the accounts of accountable o cers,
the Auditor General shall act on the same within one hundred days after their submission, Sundays and
holidays excepted.

In case of accounts or claims already submitted to but still pending decision by the Auditor General on or
before the approval of this Act, the periods provided in this section shall commence from the date of such
approval.

SEC. 2. The party aggrieved by the nal decision of the Auditor General in the settlement of an account or
claim may, within thirty days from receipt of the decision, take an appeal in writing:

(a) To the President of the United States, pending the nal and complete withdrawal of her sovereignty
over the Philippines, or

(b) To the President of the Philippines, or

(c) To the Supreme Court of the Philippines if the appellant is a private person or entity.
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If there are more than one appellant, all appeals shall be taken to the same authority resorted to by the
rst appellant.

From a decision adversely affecting the interests of the Government, the appeal may be taken by the
proper head of the department or in case of local governments by the head of the o ce or branch of the
Government immediately concerned.

The appeal shall speci cally set forth the particular action of the Auditor General to which exception is
taken with the reasons and authorities relied on for reversing such decision.

SEC. 3. This Act shall take effect upon its approval.

Approved, June 18, 1938.

Source: Supreme Court Library (http://elibrary.judiciary.gov.ph/)

RESOURCES

[PDF] Commonwealth Act No. 327, s. 1938

(http://www.o cialgazette.gov.ph/downloads/1938/06jun/19380618-CA-0327-MLQ.pdf)

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