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 of Republic Act (R.A ) and Commission on Audit (COA) Circular are superseded by R.A. Rules and regulations on supply and property management in the local governments.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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Petitioner further points out that there was delay in the payment of his claims, and that such payment constitutes an admission of respondents’ criminal liability. Respondents pointed out that petitioner failed to refute this statement, and that the Ombudsman circullar hastily resolved the case without even furnishing a copy to their counsel of record.

The comments uploaded on this site do not necessarily represent or reflect the views of management and owner of Cebudailynews. Thus, according to Avila the accused were justified in withholding payment of petitioner’s claims, considering further that the documents had been withdrawn from the Office of the Treasurer, and circulr there was no element of undue injury since the Municipality’s obligations were eventually paid.

Petitioner further alleged that the new administration’s duty to pay is already ministerial, in view of the completeness of the documentation and the project implementation on all claims. This transaction was approved by Engr.

Without the documents, respondents could not ascertain whether petitioner’s claims were in accord with law, rules and regulations. Petitioner failed to claim the checks. The Court is the best and sole judge on what to do with the case before it. Evaluation of the available documents attached to DVs revealed some inherent technical defects and irregularities in circulaar issuance of the Purchase Order P. The Municipal Treasurer had apparently extracted copies of the vouchers and documents relative to the claims of petitioner from the records of the Commission on Audit, thus enabling them to prepare the checks thereon.


The disbursement vouchers DVs and the checks covering the payments were not supported by contracts which should have been executed between the Municipality and petitioner as contractor.

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Documents Flashcards Co checker. Jovilla certified that unobligated allotments were available, Rojas certified to the existence of the appropriation for the expenditure, while Jimenez certified to the availability of funds. Act ofP.

Petitioner thereafter executed an Affidavit-Complaint 15 against Morales and Jimenez and all other responsible officers of the Municipality charging them administratively of having violated Section 3 e of Republic Act R. 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.

The institution of a criminal action depends upon the sound discretion of the fiscal. He admits that while the consequential undue injury cannot be ascertained yet, this has yet to be proven during the trial of the case. Thus, the prosecuting Ombudsman filed an Information dated May 22, with the Sandiganbayan charging Morales and Jimenez with violation of Section 3 e of R.

Sandoval and Francisco H.

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

Petitioner asserts that the defects and deficiencies adverted to by the State Auditors should be ventilated cka the trial and cannot be used as basis for the withdrawal of the Information.

The accusatory portion of the Information reads:. The ownership of the Land Account valued in the books at P24, What is worrisome is that the Assistant Municipal Treasurer gave due course and paid the balance of petitioner’s coaa even while the State Auditors were conducting their special audit.

As discussed in Items A and C. Fuentes as informed by the Municipal Accountant Annex H. The Municipality of Baganga, Davao Oriental, called for a public bidding for the sale and supply of six 6 Japanese surplus mini dump trucks.


Petitioner reiterates that his withdrawal of the documents evidencing his claims was not the paramount reason for non-payment ciecular his claims — it was the alleged non-availability of funds.

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Executive Summary – Networking. The respondents countered by submitting an affidavit of Bernardo Y. As a highly urbanizing municipality, the local administration is faced with the challenges of policy formulation and program implementation to create an environment that is conductive to the development and growth of local enterprise.

The results of the special audit would confirm whether the initial finding of probable cause for violation of Section 3 e of R. About 20 lots were identified by the COA in its report with a total area of 68, In the meantime, Gerry 5 J. Indubitably, the petition, even if considered as petition for review, was time-barred. 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 City.

In his Counter-Affidavit, Jimenez alleged that the payment for the two remaining dump trucks was expected sometime in Septemberduring which payment could not be effected because the complainant withdrew his claim from the General Services Section of the Municipal Treasurer. Filing of petition with Supreme Court. Likewise, the same document should have been prepared by the Municipal Engineer’s Office.

He claims that he sustained undue injury, that is, the unnecessary expenses he incurred related to the subsequent transactions and the collection of his claims, such as litigation expenses.