COA CIRCULAR 92-386 PDF

Rules and Regulations on Supply and Property Management in the Local Governments: COA Circular Front Cover. Philippines. Commission on Audit. Details. 1. Whether or not Sec. of Republic Act (R.A ) and Commission on Audit (COA) Circular are superseded by R.A. Rules and regulations on supply and property management in the local governments. COA circular by Philippines. Commission on.

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The Municipality, through petitioner, had also entered into a contract with East Lambajon Trading for the rental of one bulldozer and the leveling of Sitio Dalingding, Barangay Kinablangan, Baganga, for P 57, Respondents and the other municipal officials should have been firm in their decision to withhold the payment of petitioner’s claims based on the following reasons. Manligoy informed petitioner that after consultation with 92-86 COA, the withdrawn documents had been reproduced and used as the basis to pay the Municipality’s obligations, and that his checks were ready for release from the cashier, as follows:.

The institution of a criminal action depends upon the sound discretion of the fiscal. Mogul, that once a complaint or information is filed in court, any disposition of the case as its dismissal or the conviction or acquittal of the accused rests in the sound discretion of the court. In reply, petitioner alleged that the defense of Morales and Jimenez was made as an afterthought. It is a cardinal principle that all criminal actions either commenced by complaint or by information shall be prosecuted under the direction and control of the fiscal.

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According to the State Auditors, respondents Morales and Jimenez should not entertain petitioner’s claims not only because the latter’s transactions with the Municipality were defective and irregular, but were in fact illegal. The results of the special audit would confirm whether the initial finding of probable cause for violation of Section 3 e of R. Respondent Mayor made no mention about Fuentes’ withdrawal of the vouchers and other documents in his Letter dated September 20, The fact is that the special audit conducted by the State Auditors was to aid the Ombudsman, through the Special Prosecutor, in reinvestigating the case as ordered by the Sandiganbayan.

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However, the documents on record show that there were available funds. Henceforth, implement the inspection and acceptance of chemicals and disinfectants by noting the batch numbers and lot numbers of deliveries and taking samples for test result analysis from the Food and Drug Administration for quality assurance purposes.

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The petition was filed only on August 16,after the reglementary period had already lapsed. What is worrisome is that the Assistant Municipal Treasurer gave due course and paid the balance of petitioner’s claims even while the State Auditors were conducting their special audit. The Kolehiyo ng Subic, one of its economic enterprises had a student population of 2, students and produced graduates for SY Petitioner reiterates that his withdrawal of the documents evidencing his claims was not the paramount reason for non-payment of his claims — it was the alleged non-availability of funds.

The provincial government said it wants to identify the officials concerned with the disposal of the properties. Procurement of supplies and materials totalling P26, However, Morales refused to approve the request.

The Office of the Ombudsman, G.

92-3866 held that respondents simply refused to pay petitioner’s claims upon demand and despite receiving letters from the Ombudsman. Morales was elected Mayor of the Municipality and assumed office in July On September 10,petitioner withdrew the rest of the vouchers and other documents from the Office of the Municipal Treasurer relative to the supply of the six dump trucks. They have equally the legal duty not to prosecute when 29-386 an investigation they become convinced that the evidence adduced cidcular not sufficient to establish a prima facie case.

The issues are the following: We recommended that the Municipal Treasurer and the Municipal Assessor make representations with concerned agencies such as the Bureau of Lands, Register of Deeds and Bureau of Internal Revenue to facilitate the processing of titles to convey real ownership of the Land Account in the name of the municipality.

Payee Transaction Amount Withdrawn Date 1. For the respondents to be criminally liable for violation of Section 3 e of R. It turned out that, based on the Report of the State Auditors, there was ckrcular probable cause for violation of Section 3 e of R.

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Morales submitted his counter-affidavit in which he alleged that he assumed office as Municipal Mayor of the Municipality of Baganga last June 30, Moreover, the fact that his complaints were eventually paid does not extinguish their incipient criminal liability. The prosecution committed no grave abuse of discretion in seeking the withdrawal of the Information since it is the Prosecutor who voa the active direction and control of the institution of a criminal action.

He circilar that as soon as the claims were resubmitted and duly corrected, the final payment would be forwarded to petitioner. Relative to the bulldozing works of the barangay road, the State Auditors further declared that the transactions were not supported by the following vital documents:. As a highly urbanizing municipality, the local administration is cifcular with the challenges of policy formulation and program implementation to create an environment that is conductive to the development and growth of local enterprise.

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On hindsight, had petitioner not withdrawn the vouchers and other documents relative to his claims from the Office of the Municipal Treasurer on August 8 and September 10,respondent Mayor would have uncovered what the State Auditors disclosed in cla report:. Date Particulars Check No.

Thus, the Municipality had already settled its obligations to petitioner, who was acting oca his principals. The ultimate objectives of the Special Prosecutor and the State Auditors were thus congruent and complementary. Thus, because he had the remedy of appeal via petition for review under Rule 45 of the Rules of Court, petitioner is proscribed from filing a petition for certiorari under Rule These findings confirmed the correctness of the respondent’s intial refusal to pay petitioner’s claims, initially because the latter had withdrawn the pertinent 92-368 and documents.