Decisions of the auditor general

Title

Language

English

Year

1949

Subject

Philippines--Commission on Audit

Rights

In Copyright - Educational Use Permitted

Abstract

[This consists of the decisions of the Auditor General on all ordinances related to their office. ]

Fulltext

DECISIONS OF AUDITOR GENERAL M . . AGREGADO DELEGA.TION OF AUTHORITY; EXPENSrES, ACTUAL, FOR SUBSISTENCE AND LODGING; APPROV AL.-The payment of .vouchers covering traveling expenses of, public works officials and employees assigned in the provinces and other employees in 1he District Engineer's Office which are paid from provincial funds is governed by section 725 of the Manual of Instructions to Treasurers the ·provi• sions of which are deemed to have been impliedly modified by Executive Order No. 78, series of 1945, in the sense that all conditions prescribed in 1he said Executive Order should now be considered as part of section 725, supra. The Executive Order requires, ainong other things that "no provincial, city or municipal officiail or employee shall make trips outside the province or city without the prior approval of the Department Head concerned" and that ·'payment of expenses for subsistence and lodging actually and necessarily incurred in excess of· the authorized :cates of per diems" should be approved by the Department Head. Under the provisions of.the Executive Order, these requirements apply 1o district engin('ers and their subordinates. This Office in its 2nd indorsement of. March 14, 1946, copy a-t.tached, on a previous case has held that this power of the Department Head is discretionary and as such cannot be delegated to a district engineer or a deputy. Fo.Jlowing the said decision, this Office cannot con:;ider the approval of the District iE:ngineer of 1 Bataan of the trip made and tra i eling expenses incurred by the Property Clerk of his office outside the said province.-4th. Ind; Sept. 12, 1947, to Dir. of Pnblic Works; 3.08 Bataan. CLEAN-UPcWEEK- APIPROPRIATION F'OR PRIZES, DIPLOMAS, ETC. ALLOWABLE. - Section 21(bb) of Commonwealth Ad No. 57 provides . that the City Council of Iloilo may enact ordinances which it may deem necessary and proper for the sanitation and safety, the furtherance of the prosperity MARCH, 1949 and the promotion of morality, good order, comfort, convenience and general w1 elfare of the city and its inhabitants. In vi• ew thereof, this Office will offer no objection to the approval of Resollution No. 121 of the City Council of Iloilo appropriating the amount of three hundred pesos for prizes, diplomas and other expenses in connection with the clean-up-week campaign, provided that baid appropriation is duly approved by r.he Secretary of .Finance, subj•ect to the availability of fund and the usual auditing requirements. The printing of ;,he diplomas wi.]] be made in accordance with exi0 sting regu.Jations governing such kind of work. - 2nd Ind., March 12, 1948, to Sec. of • the Int. PUBLIC FUNDS, USE OF'.-After study of the herein request of the Mayor of Quezon City, to charge the cost of an athletic trophy against his discretionary fund, it is regretted that ihis request cannot be favorably considered for the following reasons: 1. It appears herein that the trophy willl be donated by the Mayor ·to the winners of the tenn'is tournament in ihe town fiesta of Cabanat.uan Nueva Ecija. This expense wil[ not therefore, redound to the benefit a~d welfare of Quezon City and its inhabitants. 2'. Tile tennis tournament in Cabanatuan is purely a private affair to which Quezon City may not' validly spend its public funds. · "A municipality has no power to expend money for other than purely public purposes since any other principle is a taking of private property through the medium of a public off!cial for a private use, which is contrary to fundlamental conceptions of good government." Wheelock v. Lowell, 196 Mass. 220, 81 N.E. 977, McQuillen's Mun. Corp's. 2d ~d. Vol. 5 p. 1275. -2nd Ind., July 2, 1948, of Deputy Aud. Gento Mayor of Quezon City. 'BACK PAY; PER DIE MS . - ~Vhat the 'B'ack Pay Law recognizes is the right of the offiC'ers and employees concerned "to such of their respectiva rnlaries, emoluments, fees, per diems (Continued on next page) ' Page 185 Decisions of Auditor General . .. comP'ensations or wages as have not been received by them by reason of the wa.r x x x." (Sec. 1, Rep. Act No. 304.) The amount of their back pay, therefore, depends on how much they would have received if .the war had not taken p'lace. The payment of per diems to the prewar members of the Board of Directors of the Cebu Porland Cement Company who were at the same time occupying other :positions in the Government, like Mr. Vicente Fragante in the ·instant case, for attending meetings of said Board after March 14, 1941, was suspended by virtue of Executive Order No. 332 issued on said date. This suspension was lifted only when Executive Order No. 95 was promullgated on February 20, 1946. Accordingly, even if the war had not taken place, the aforesaid members of. the Board of Directors of the Cebu Portland Cement Company who were at the Bame time officials of ~ he Government, would nat have received per diems for attending meetings of the • Board which could have been held during- the period covered by enemy occupation in view of such suspension. They are not, therefore, entitled to. back pay uinder Republic ;Act No. 304, in their capacity as members of the aforesaid Board. -1st Ind., Dec. 2, 1948, to Auditor, Cebu Portland Cement Company, Manila. "I LIKE IT" "Gentlemen: Enclosed please find a money <>1'de,· for Pl0.00 for which !'lease send me one year subscription of yoni· paper "THE LOCAL GOVERNMENT REVIEW" beginning with the first number-Januai·y, 1949. I read this paper from a friend of mine who is a subscriber to it and I like it vm·y much. l would not like to miss a copy of it. Please enter my subscription at once.'' (Sgd.) ANTONIO C. DOCENA, Postmaster-Operntor, Catbalogan, Sainar. r····~:~-;~:~~~·~;--·--1 t Wholesale & Retail ~ ~ Peiiaranda Street, Legaspi City ~ t j .................................... ~ ......... ~.~ Page 186 General Orders ... to the cust~dy of· the mi:Jitary authorities for trial by provost court. 8. The Lieutenant of Police may arrest or order the arrest of P'ersons violating a city ordinance, disturbing the peace or accused of crime; but .no person shall be held in confinement longer than twenty-four hours without a preliminary examination, and no person shall be arrested for non-payment of taxes or for debt. 9. The President shaN render to the Council during the first week of each ;nonth a certified account of collections under each tax, and of disbursements made during the preceding month. Said account having been approved by the Council, shall be forwarded with vouchers to the Commanding Officer of the troops, who shall make and retain a certified copy thereof.. 10. Special appropriations shall require a unanimous vote of the Council; regular dis>bursements may be made by ordinary decree on a majority vote. 11. Whenever the Commanding Officer of troops shall notify in writi.ng the Council that in his judgment a decree issU"ed under sub-divis.ion 3 is inadequately executed, or shalr l make any other criticism or recommendation, the Council will convene as soon thereafter as practicable to consider his communication and shall make written re-ply thereto, which reply, if he deem it insufficient, he shall forward with his remarks through milifary channels to these headquarters. 12. The foregoing provisions, tentative in character, are subject to amendment by enlargement or curtailment as special conditions or dever'.lopment may make necessary. BY COMMAND OF MAJOR GENERAL OTIS: . THOM,AS H. BARRY, Assistant Adiuta.nt General. r•T•••T;·;·;~~·~~T~·~·--•T•1 ~ GENERATOR PARTS ~ ~ Office ~ t 719 Evangelista, Manila i ................................ _ .. ~ THE LOCAL GOVERNMENT REVIEW

pages

185-186

Media