According to Barnes, companies are more successful when they have a team of people working toward the same goal. However, many businesses (or in our case, government agencies) leave an important part of operations — the accounting and finance department — in the hands of a single employee.

In technical malversation, the public officer applies public funds under his administration not for his or another’s personal use, but to a public use other than that for which the fund was appropriated by law or ordinance.

Hi, the new implementing rules and regulations (IRR) of the Continuing Professional Development (CPD) Law provides that, for renewal of license, at least 15 CPD units are required. However, Section 15.3 further states that ,an undertaking should be executed prior to the effectivity of the IRR to be qualified to the 15 units. What happens if we do not execute the undertaking? Does that mean, we still need to comply with the 120 units for us to renew?