Administrative Code of 1987
Section 49. Countersigning of Warrants or Checks by Auditors. - No warrant or check shall be paid by the Treasury of the Philippines, local treasurer, or any government depository unless it is countersigned by a duly authorized official of the Commission. When, in the opinion of the Commission, the interest of the service so requires, the warrant or check may be paid without the countersignature under such rules and regulations as it may be prescribed from time to time.