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 of Republic Act (R.A ) and Commission on Audit (COA) Circular are superseded by R.A. Rules and regulations on supply and property management in the local governments.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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Mogulcirfular the Court ruled:. 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. He also averred that there were also defects in the two claims for the bulldozing works. Today, Subic is a first class municipality with sixteen barangays separate and distinct from the United Stated Naval Base, now Subic Bay Metropolitan Authority and from its former barrio, Olongapo Circulag.

It pointed out that the vouchers and documents should not have been turned over to Fuentes in the first place. Executive Summary – Networking. Manligoy informed petitioner that after consultation with the COA, the withdrawn documents had been reproduced and used as the basis to pay the Municipality’s obligations, and that his checks were ready for release from the cashier, as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 statement shall include, among others, the business name, business address and the nature of the business.

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Based on his review of the Report of the State Auditors and petitioner’s Comment thereon, Special Prosecutor Avila submitted a Memorandum to the Ombudsman recommending that the Information against the accused be withdrawn for lack of sufficient evidence as shown by the following findings: Respondents filed a motion for reconsideration, which the Ombudsman denied.

On January 19,the Sandiganbayan issued a Resolution 28 granting the motion and dismissing the case without prejudice. Indubitably, the petition, even if considered as petition for review, was time-barred. Thus, the Municipality had already settled its obligations to petitioner, who cow acting for cla principals.


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The Ombudsman sent a follow-up letter dated October 16, The Ombudsman is empowered to determine, in the exercise of his discretion, whether probable cause exists, and to charge the person believed to have committed the crime as defined by law. The Municipal Mayor should also be the signatories on both Requests for Obligation of Allotment, and the Disbursement Vouchers, as he is the administrator of the fund to which the project had been charged, not the Project Development Officer I of circu,ar Municipal Planning and Development Office.

The validity of the claim of the Municipal Treasurer Francisco S. As the State Auditors stated in their Report:.

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Evaluation of the available documents attached to DVs revealed some inherent technical defects and irregularities in the issuance of the Purchase Order P. The Municipality, through petitioner, cifcular also entered into a contract with East Lambajon Trading for the rental of one bulldozer and circilar leveling of Sitio Dalingding, Barangay Kinablangan, Baganga, for P 57, The rule therefore in this jurisdiction is 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.

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The highlights of its accomplishments included the following: 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. Court of Appeals, G. We use cookies to ensure you get the best experience on our website.

In its Resolution, the Sandiganbayan made it clear that the dismissal of the case was without prejudice to the filing of the proper charges, if warranted by the evidence.


Rules and regulations on supply and property management in the local governments

We recommended that the management: The rule is that as far as crimes cognizable by the Sandiganbayan are concerned, the determination of probable cause during the preliminary investigation, or reinvestigation for that matter, is a function that belongs to the Special Prosecutor, an integral part of the Office of the Ombudsman.

If there were any defects OR irregularities and deficiencies relative to the transactions involved as found by the State Auditors, the persons solely liable are the municipal officials alone for failing to act thereon. By continuing, you are agreeing to our use of cookies.

The Sandiganbayan denied the motion on June 9, Dozing work of Sitio Mahug Brgy. 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. As we held in Crespo v. Although the fiscal retains the direction and control of the prosecution of criminal cases even while circulwr case is already in Court he cannot impose his opinion on the trial court. On April 16,the State Auditors submitted their Report to the Office of the Special Prosecutor relative to the purchase of six circulag dump trucks and the contract of the Municipality for bulldozing work.

He also alleged that the new Municipal Mayor could not be blamed for the non-payment of the three because it was only in July when the new municipal assumed office, and the claims had circilar be reviewed by them.