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Memo90 643
Memo90 643
Memo90 643
SUBJECT : Custodianship of the original copy of a contract entered into by the Government.
This memorandum is issued to clarify the question regarding the custodianship of the
original copy of a contract entered into by a government agency.
Section 43 (4) of the same Decree conformably, with the aforequoted section, provides:
"The auditors in all auditing units shall have the custody, and be
responsible for the safekeeping and preservation of paid expense vouchers,
journal vouchers, stubs of treasury warrants or checks, reports of collections and
disbursements and similar documents together with their respective supporting
papers, under regulations of the Commission."
It is evident from these provisions that the original copy of a contract entered into by a
government agency shall remain in its custody. If needed, the Auditor may request the
production of said original copy for inspection in order to facilitate the audit thereof.
Be guided accordingly.