Rulings of the general auditing office

Title

Language

English

Year

1949

Subject

Provincial governments – Finance.

Rights

In Copyright - Educational Use Permitted

Fulltext

RULINGS OF THE GENERAL AUDITIN.G OFFICE DISCRETIONARY FUND, EXPENSES CHARGEABLE AGAINST. -Respectfully returned to the Honorable, the Secretary of the Interior, Ma· nila, with the information that this Office will offer no objection to charging against the discretionary fund of the Provincial Governor of Romblon expenses incurred for purposes such as those stated under items 1 and 4 of the enclosed Resolution No. 182, cur· i·ent series, of. the Provincial Board of said province. · With respect to item 2, attention is invited to paragraphs 2 and 3 of our 2nd indorsement date.d April 30, 1947, to that Department which' is believed applicable hereto. (See page 12, Vol. 1, No. 1 of this magazine-.EJditor). As regards item 3, expenses incurred for the purpose may also be charged against the discretionary fund in question if the "propaganda in connection with commercial and industrial development" herein referred to is of public character and oeneficial to the interests of the inhabitants of the said province.-2nd Ind., Nov. 29, 1948, of the Auditor General. The items aforementioned read: "(1) the employment of secret agents and informers to detect crime perpetrators obnoxious to the safety and welfare of the community and government, (2) entertainment of important personages in government service or in business, (3) for propa· ganda in connection with· commercial and industrial development, and ( 4) for other purposes for the benefit of public interest." (Res. 183, c.s., Provincial !Board of Romblon). UNIFORM FOR CHIEF QF POLICE.-If the chief of police is au· thorized by the municipal council, under seetion 2263 of 111.e Administrative Code, to be furnished uniforms at the expense of the municipality, as in the instant case, and there is fund available therefor, such expense may be allowed in audit.--3rd Ind., Sept. 13, of Deputy Auditor General to the Provincial Auditor of Ilocos Sur; 455.7 I. Sur, Sta. Lucia, DIF. ' APRIL, 1949 PER DIEMS FOR VICE-MAYOR AND COUNCILORS.-It appearing herein that the session held on August 15, 1946, by the Municipal Council of Batac, that province, was merely the continuation of the regular session held on August 14, 1946, this office believes that the Vice-Mayor and councilors who attended such sessions are legally en· titled to claim per diems corresponding 1o two days because, under the provisions of Section 2187 of the Revised Administrative Code, as amended, payment of per diem for each day of regular session, not by each regular session, is allowed. The law is clear that councilors are paid by day and not by ,;ession.-3rd Indorsement, Sept. 20, 1946, of Auditor General to the Municipal Secretary of Batac, I. Norte through the Provincial Auditor;. G.A.O. 1.072-I. Norte. TUITION AND MATRICULATION :F'EES.-When a student pays his or her tuition fee, he pays for instruc· hon services rendered. If the students mentioned in the basic letter have never attended classes at the Mindoro High ~chool since their enrollment thereat, this Office will offer· no objection to refund the said students the tuition fees paid by them. Matriculation fees are charged for enrollment or registration and are not, therefore, refundable whether or not the students concerned attend classes. 7th Ind., Oct. 23, 1946, Deputy Auditor General to Provincial Auditor of Mindoro, G.A.O. File No. 12.04, Mindoro. VICE-MAYOR AND COUNCILORS, TRAVELING EXPENSES AND PERMANENT STATION OF. - Rei:<pectfully returned to the Honorable, the Secretary · of the Interior, with the' statement that under Section 724 * of the Revised Manual of Instructions to Treasurers this Office has already prescribed the necessary regulations covering travel expenses of vice-mayor and municipal councilors when absent from their permanent stations. In this connection, it may also be stated that the barrio or barrios which Page 217 eomprise the district of a municipal councilor constitute his permanent station as contemplated in the aforementioned section of the said· Manual.3rd Ind., Aug. 25, 1948, of Deputy Au· ditor General; DIF 100.061, Cebu. PROVINCIAL PRISONERS EMPLOYED IN MUNICIPAL. PUBLIC WORK, COST OF' SUBSISTENCE AND TRANS1 PORTATION OF. - While there is no specific provision of law which provides that the cost of subs.isotence and transportation of prov, incial prisoners confined in provincial jails who, at the request of the muni· cipal authorities, are detailed to and employed in municipal public works projects shall be borne by the municipality concerned, thls Office believes that, inasmuch as the province is deprived of the services of such provin· · dal prisoners, .the cost of their subsistence and transportation during the period their services are utilized by the municipality con~erned should, in fair· ness to the provmce, be borne by such municipality. In view hereof, this Office believes that the ·policy referred to in rthe 2nd indorsement hereon is in order and, accordingly, recommendls the disapproval of the attached Resolution No. 33, dated June 26, 1948 of the Municipal Council of. San Fran'cis· cisco, Cebu.-4th Ind., Sept. 29 1948 Deputy Auditor General to Sec.'ot th~ Int. \ * Traveling expenses of vice-mayors and mu'!icipal councilors.-When ·absent from. their permanent stations on official businetrS other than attendance at the session o>f the council, vice-mayors and councilors are entitled to reimbursement of their actual expenses of travel with the approval of the provincial governor. Traveling expenses are usually, allowed a vice.mayor and coondlor wh_en engaged, in a locmft campaign, to be pa1d from the Locust Fund; when sumnnoned as witness in a land registration case iwvolving title of the municpality to the land in litigation; when acting in place of the municipal mayor; and when absent from their permanent stati&ns on official business other t~an '!ttendance at the 8ession of the counoil, with the aP'e:!'oval of the provincial governor. (Sec. 724, Revised Maillllal of tn• structions to Treasurers, 1939 Edition, page 656.) ' Page 238 LIBERTY AND THE POLICE A prized possession of democratic countries is the li)lerty of the subject. A recent high Court case in Britain illustrates effectively not only the value placed upon personal liberty by the British, but also the balance which is struck between the forces of law and the individual. The facts of .t)le case are simple. Mr. ~ohn Patrick Ludlow, actor, was waitmg for a bus. He was wearing a thick coat and he had over his arm a thin· ner coat which he was taking to his tnilor to be pressed. Mr. Ludlow was arrested by two plain-clot.hes policemen and marched to the local police station on suspicion of having stolen the sec-' ond coat. Mr. Ludlow brought an action against the police claiming damages for false imprisonment. His version of the facts was accepted by the jury who awarded him 300 pounds· damages with costs.· · It might seem at first sight that this was an extremely l!nimportant action, almost a waste of time, •Biut true de· mocracy is really an . expression of small liberties, and this case has its important aspects. As the judge in the case, Lord Hewart, observed: "If once we show any signs of giving way to the abominable doctrine that because things are done by officials therefore some immunity must be extended to them, what is to become of our country?" In Britain the police are not the law. They .are citizens with special powers, but they \re subject to control and must use their special powers discreetly. In some ways this hampers them in their fight against crime. But it also acts as a most effective shield in the fight to safegPard indi\'id'1al li· berty.-From, the "Christian Science Monitor." · THE LOCAL GOVERNMENT REVIEW

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