Rulings of the General Auditing Office.pdf

Media

Part of The Local Government Review

extracted text: RULINGS OF THE GENERAL AUDITING OFFICE HIGH SCHOOL, MAINTENANCE OF BY MUNICl'PALITY; ACCOUNTING OF INCOME AND EXPENDITURES.-It appears that the Municipality of Pefiaranda, Province of N:1eva Ecija, is maintaining a high school out of tui lion fees collected from the students enrolled th,erein, and that the government is not giving any aid therefor. This is authorized by Section 2250 of the Revised Administrative Code which reads as· follows: ·~After ad~quate prov1s1on has been made for the primary schools of a municipality, the council mny establish and maintain intermediate, secondary, or professional schools; and with the approval of the Director of Education (now Public Schools), reasonable tuition fees may be charged for instrudion in such institutions." In \'iew, however, of the disestablishlf;ent of the municipal school fund t;ncier Commonwealth Ac.t No. 586, the ir,come derived from, and the expenditures inc;irred in connection with, the operation of such municipal high ~chools should be taken up in the accounts as an integral part of the G~n eral .Fund, but in order to distinguish the rnme from the other accounts c;, rried in • !he General Fund the fund symbol "C" should be followed by a sub-classification (1), (2), (3), etc. as nrny be convenient, thus: B-2-16(1)-Matriculation fees (High School) C (1)-General Fund (High School), Unappropriated Account C(l)-21(a,b, etc.), Public educaiion Ca(l)-Revenue Receivable (Hign School) Ca(l)-24 - Tuition fees (High Srhool)-5th Ind , August 4. HJ48, o.f Dep. Aud. Gen. to Sec. of the Int. EX1 F'OSTTION AND .'AIR, USE OF PROCEEDS FROM.-The City of Da gupan, under Rernlution No. 150 of the Municipal Board thereof, dated June 7. JUNE, 1949 1948, proposes to hold an Agricultural, Jndustrial, Commercial, Arts and Sciences Exposition and Fair for the purpose of raising funds to be distributed as follows: 60 '?'~ for acquisition of. high school site; 20 % for puericulture center activities; and 20 % for· the Police Trust 'Fund. There is no doubt that the holding of such an Exposition and Fair will promote the prosperity and general welfare of the city and its inhabitants, and the appropriation of funds for the purpose would be withia the purview of the general welfare clause, Section 16(nn), of the City Charter (Republic Act No. 170). Ther'e is also no doubt that the acquisition of a high school site is within the corporate powers of the city, and the nse of its funds for the purpose is, therefore, within its legitimate functions. The giving of aid to the Puericulture Center is also a recognized function of local governments, attention being invited in this connection to Section 1074 cf the Revised Manual of Instructimrn to Treasurers. The proposed use of the remaining 20 % of the proceeds to be derived from the Exposition :rnd Fair for the creation of a Police Trust Fund to take care of members of the police force and their families whc might be in need of relief will also not be objected to by this Office in line with the action taken in. the case of the City of Jloilo and the Molo Asylum (our 3rd indorsement dated April 11, 1946, Decision No. 314). In the light of the foregoing considerations, this Office will interpose no objection to the approval of the above-mentioned resolution.-6th Ind., Sept. 11, 1948 of Dep. Aud. Gen. to Sec. of the ln.t. REVOLVING FUND FOR PURCHASE OF RICE.-Respectfully returned to the Honorable, the Secretary of the Interior, Manila, with the information that this Office will not interpose any objection to the setting a >ide of a sufficient amount from the st•rplus in the ) Provincial General .Fund for a Revolving 'Fund to be used in the Page 317 purchase of rice to be resold to the inhabitants of the Mountain Province at cost plus reasonable charges for leakage and handling, provided that no National aid shall be used for the purpose, and provided further that the corresponding resolution of the Provincial Board thereat setting aside such amonnt is approved by the Department Head concerned under section 2106 (a) of the Revised Ad1 ministra1ti ve Code.-2nd 1nd., July 9, 1946 of A ud. Gen. DIVISION SUPERINTENDENT OF SCHOOLS, EMPLOYMENT OF AN EDUCATION AL PUR1 F'OSE; CONS!UERED A PROVINCIAL OFJli'ICIAL FOR PURPOSES OF QUARTERS ALLOW1 ANCE.- Hespectfully returned to the Honorable, the Seeretary of Pub· lie Instruction, Manila, with the iuformation that the amount of '1'47,460.00 was appropriated by the National Government under Act No. 245 of the Commonwealth, item I-IV-4, as "aid to especially organized provinces for eclucational purposes .under the direction of the Director of Education or his representatives". The employment of the Division Superintendent of Schools in Zamboanga . to perform duties assigned to him by Section 917 of the Administrative Code, is for educational purposes and the payment of salary and other allowances to him are payment for an educational purpose. The Divi$ion Superintendent of Schools by an Gpinion of the Honorable, the Secretary of Justice to which we do not object, is considered a provinc{al official for the pbrposes of Section 2 of Act No. 290'l'. The Honorable, th•3 Provincial Board of Zamboanga grants nnder the provisions of that section C' uarters allowance to the mid Divi;;io:1 Superintendent of Schools and the corresponding resolution is approved by the Honorable, the Secretary of Public Instruction. Under the law and the re,olution .so approved, the Division Superintendent of Schools is entitled to quarters allowance and the cost of such anowance may properly be charged to the appropriation above referred to for 1 he reason that it is an appropriation for an educational purpose.-30th Ind., 0Gt. 10, 1939 of Aud. Gen.; G.A.O. F. 13.6 Zamboanga Prov. ~""""""'"'''"""'""'~"""""""""""""""""""'""""""""""''"""""""'""'"""""''"'"""""""'"""""""""""""""""""'""""'""""""'""""""'"""'"'""''"""'""'"'""""""""""""'"'"'"""'""'"'""'"""'""""""'""""' '''"''''''""''~''''''""''''''''''''"'''''""''''"'"'''''"'''''"'''''"""''''""''''"''''''"'"''''''"'''''"'''''''""'''''''"'''''''''''''''"''''''"'''''""'''''''''''''''"''''''""''' to••••••,,,,,,,,,,,,,,.,,,,,,,,," "· ''·' ''''·'""''''''"'''''·''''"'"''''''"'''''' "'" THi0G~i~~ tt:t~i~~~i~J;l[!~i~~:iiii~~:~T~:~L Ji~i~ II CONSTRUCTED THREE STORY AND SPACIOUS BUILDING, CENTRALLY LOCATED AND ACCESSIBLE TO ALL MEANS OF TRANSPORTATION FA- -CILITIES. (BETWEEN FREE PRESS AND ROCES BUILDINGS) ,. COURSES OFFERED: " COMPLETE 1949-1950 ACADEMIC HIGH SCHOOL REGISTRATION NOW GOING ON - REGULAR CLASSES JULY 5th DRESSMAKING BOOKKEEPTNG ACCOUNTING VOCATIONAL COURSES: SECRETARIAL STENOGRAPHY TYPEWRITING NEW COURSE OFFERED: OFFICE PRACTICE SPANISH LANGUAGE BUSINESS ENGLISH COSTUME DESIGNING AND ILLUSTRATION CONDUCTED BY AN EXPERIENCED TEACHER A GRADUATE FROM A WELL KNOWN INSTITUTION "TRAPHAGEN SCHOOL OF FASHION" OF NEW YORK, U. S . A . ENROLLMENT IS OPEN ANY Tll1'1E. Ii GREG?o3~~3e~~~~~ ;t~sc;fzTUTE l.-~'1 ... I Tel.-3-28-53 ~'"""""'"'"'""'"""""'"'"""""""'"""'"'"""""""'"'""""'""" ::::::;::::::::::::::::::::;:::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::::~:::;:::::::::::::::::::::::::::::::::::::::::::::::::;::::::::::::::::::::;:::~:::::::::;::::;:::::::::::::::~.! Page 318 THE LOCAL GOVERNMENT REVIEW
Rights