Diagnostic Examination - ABFFOC Class 01-2022

The public official who accepts the bribe is liable for the crime of bribery. On the other hand, the person who gives the bribe shall be liable for the crime of corruption of a public official.

Malversation of Public Funds or Property is also known as embezzlement.

The return of the funds malversed is enough to exempt the public officer from liability.

The failure of a public officer to have duly forthcoming any public funds or property with which he is chargeable, upon demand by any duly authorized officer, shall not be a prima facie evidence that he has put such missing funds or property to personal use.

Every Accountable Officer is required by law or regulation to render accounts to the Commission on Audit, or to a provincial auditor.

Technical Malversation is committed when public fund or property has been applied even for public use other than that for which such fund or property has been appropriated by law or ordinance.

A public officer who abstracts, destroys, or conceals documents or papers wherein said documents or papers have been entrusted to him/her by reason of his office, if damage, whether serious or not, to a third party or to the public interest should have been caused is NOT a crime committed against the government under Removal, Concealment, or Destruction of Documents.

A Fund Accountable Officer who did not enter into any agreement or conspiracy to defraud the Government by obtaining, or aiding others to obtain the allowance or payment of any false or fraudulent claim is punishable under Articles of War 95 - Frauds against the Government.

If a public official has been found to have acquired during his incumbency, whether in his name or in the name of other persons, an amount of property and/or money manifestly proportion to his salary and to his other lawful income will be a ground for his/her dismissal or removal under RA 1379 (an act declaring forfeiture in favor of the state any property found to have been unlawfully acquired by any public officer or employee).

All Collecting Officers shall deposit intact all their collections, as well as collections turned over to them by sub-collectors/tellers, with authorized government depository bank (AGDB) daily or not later than the next banking day. Where collections are minimal and daily deposit thereof becomes costly and impractical, the COs shall deposit their collections at least once a month, or as soon as the collections reach P20,000.00. They shall record all deposits made in the CRR.

"Public office is a public ______________." (USE CAPITAL LETTERS)

It is the “acquisition of gain or advantage by dishonest, unfair or sordid means, especially through the abuse of his position or influence in politics, business, etc (USE CAPITAL LETTERS)

It has the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations with original charters, and on a post-audit basis. (USE CAPITAL LETTERS)

It is used for other legally authorized purposes, such as payment of current operating expenditures, including salaries, wages and allowances, travel expenditures, and maintenance and other operating expenses, of the agency field office or for special purpose/time-bound undertaking of the agency when it is impractical to pay the same by check. (USE CAPITAL LETTERS)

It is a record to be maintained by each Disbursing/Accountable Officer to monitor the cash advance balance. All transactions for the day shall be recorded immediately. (USE CAPITAL LETTERS)