Appropriation for picture of municipal officials and employees in Carnival directory [Ruling of the General Auditing Office]

Title

Language

English

Source

I (10&11) October-November 1949

Year

1949

Subject

Public spending

Municipal officials and employees – Masantol (Pampanga)

Rights

In Copyright - Educational Use Permitted

Abstract

The Municipal Council of Masantol, Pampanga, appropriated certain amount to contribute to the expenses of the images of all the municipal officials and employees to be used in the preparation in the Pampanga Directory. The law disapproves participation of municipalities in carnivals.

Fulltext

Gen. to Sec. of the Int. (lliga.n, Lanao case) EXPENSES INCURRED EY DE· LEGATION TO WELCOME THE SPEAKER AND HIS RA.RTY. - In line with the action taken on previous similar cases, the amount appropriated under Resolution No. 8, series of 1947, of the Municipal Council of Malinoa, Alba~-. for the purpose of defraying the expenses incurred by the delegation of said municipality in welcoming Speaker Perez and Party to the 'f~·o· vince as well as to cover future expenses that may be incurred by similar delegation in. welcoming national offi· cials that may visit the province, is not :.!lowable in audit, there being no provision of law authorizing payment of $UCh expenses from government funds. -~Sth Ind., July 31, 1947, of Aud. Gen. to Sec. of the Int. REQUISITION FOR EQUIPMENT OR SUiF!PLIES CHARGEABLE TO ACCOUNT "E·3", APPROVAL BY lVIUNICEPAL TREASURER NECESSARY.-Respeotfully returned to the Director of Education, Manila invi· ting" attention to the next preceeding indorsement in view of which the action of the Provincial Auditor of Tar;ac in requiring that all requisitions DPS Form No 1, covering purchases of supplies ana materials chargeable against account "E·3," Maintenance and Operation of if'rimary Classes in the municipalities ,should be approved by the municipal treasurers concerr.ed is hereby comfirmed -3th Ind .. March 19, 1940, of ~ml. Gen. GAO File No. 414 ;See Prorincial Treasurers' Memo. rn.nd111n No. 552, dated AJJril 13, 1940. A'PPROPRIATION FOR PICTURE OF MUNICIP PL OFFICIALS AND Ei\I'PLOYEES IN CARNIVAL DIREC· TORY.-It appears that under its re~olution dated M:1rch 31, 1946. the :1·,unicipal council of Masantol. Pam· pang-a, appropriated the amount of P60 to defray the expenses for a picture of all the municipal officials and emplo~·ees thereat to be used in the pre· paration of the Pampang-a D;rectorv in (Cntinued on page 511) · OCTOBER-!'\OVEMBER, 1940 RIZAL APPEALS TO THE OLD I, who belong to a young generation, anxious to do something for their country and restless before a mysterious future, need to go to men who have seen much and studied more in order that with their experience we could supplement our short years and scant knowledge. We also 1.1eed the applause and blessing of the old to encourage us in the colossal struggle and the gigantic campaign which we have placed upon our puny shoulders. However great might be our enthusiasm, however confident might be our youth, however bright might be our illusions, we nevertheless hesitate at certain moments, particularly when we see ourselves alone and abandoned. In the titanic work for a common regeneration, without stopping to march forward we turn now and then our eves toward our elders in order to read il1 their faces their judgment upon our acts. For this thirst for knowing the past, for learning, in order to face the future, we go to persons like you. Leave to us in writing your thoughts and the fruit of your long experience in order that with them, condensed in a book, we do not have to study again what you have studied, but to such inheritance which we receive from you ·we may add only our own harvest, either by broadening or by increasing it.-From Rizal's letter to Father Vicente Garcia, Madrid, Jamw1·y 7, 1891. RIZAL ON VISAYAN AND TAGALOG I am also learning Visayan and I am beginning to understand a little the inhabitants here (Dapitan). Can you give me a reason, linguistic or ethnological, of the change of the Tagalog i to the Visayan o? The change from the palatal to the labial sound, and vice versa, to what is it due? Is it the con8equence of an error in reading the punctuation mark8 in the written characters? In the Visayan language I see traces of nouns of a much older form than in the Tagalog, and yet the Tagalog conjugation contains not only the forms of the Visayan but also (Co11ti1111ed 011 page 518) Page 50:1 -0peras. At 79 Oliver Wendel Holmes wrote Over the Tea Cups. At 80 Goethe completed Faust. At 83 Tennyson wrote Crossing the Bar, and at 80 Cato began the study of Greek. Their accomplishments are not i;ecessarily glandular.-From You1' Life. ---oOo--RULING OF ... (Continued from page 503) connection with the provincial carni. val which was held at San 'Fernando, the capital of the province. The question is whether or not the Municipality of Masantol can validly appropriate the amount and for the purpose cited above. There is no doubt that a municipality has power to appropriate money as contribution to the provincial ex. 11ibition fund or to defray the expenses -0f local fairs or to enable the municipa· Jity to take part in the fairs conducted by other provinces. (Section 2293, Rev. Adm. Code. IBut the money so appro. priated has been interpreted by this Office to be available o.nly for expenses in connection with expositions but not carnirals 1chich are not contemplated by the loll'. (Decision of the ·Auditor Gene. ral No. 129, dated February 3, 1939). The proposed expenditure, therefore, being in connection with the participation of the municipality of Masantol in the provincial carnival at San Fernando, the same may not be allowed in audit there being no law which authorizes municipalities to participate in car. nivals.-2nd Ind., August 5, 1946, of ,1 ud. Gen. to Sec. of the Int. PROVIN,CIAL AUDITOR, QUARTERS 1' .LLOWANCE OF UNDER Af:'T' 2907.-Tn accordance with the provisions of Section 2, Act No. 2907, this Office will offer no objection to t·ho ~'·'lntin!2" of quarters allowance to the Provincial Auditor thereat at the rate of !?30.00 a month effective July 1, 1947, upon resolution of that Body, subiect to the availability of appro. priation and funds and to the usual auditing requirements.-lst Ind., July 8. 1947, of Dep. Aud. Gen. to Prnr. Rnunl of Batcmes. •OCTOBER-NOVEMBER, 1949 INSPECTION BY OFFICIALS INSPECTIONS BY PROVINCIAL GOVERNORS [Sec. 110, C.P.C.] It is desired that the inspections made by provincial governors every six months or oftener, in accordance with section 2083 of the Administrative Code, be as exhaustive as possible and the governors should, in addition to disposing of such minor matters as may need their attention - (a) Assure themselves that peace and order are an accomplished fact in each municipality; otherwise, make an investigation of, and take immediate appropriate action on, any trouble or cause of trouble threatening peace and order in the community; (b) Hear and take appropriate action on all complaints that may be received in each locality against any government official, employee or institution; (c) See that municipal councils hold meetings regularly and that their minutes are written properly and promptly in accordance with section 2232 of the Administrative Code and section 152 of this Compilation; (d) See that the civil registers are properly posted in accordance with section 2212 ( d) of the Revised Administrative Code and section 457 of this Compilation; (e) Test, directly or through the municipal (presidents) mayors and chiefs of police, the familiarity of the members of the police force with. the laws and resolutions of the provincial board of general application in the locality, and ordinances in force in each municipality; (f) Review the formation of the police, firemen, and prisoners, and examine their uniforms, equipment, arms and appliances so as to be sure that thev conform to the prescribed standards; and that the employees are sufficiently instructed in the use of their equinment and apparatus including the auxiliary voluntary firemen squads where they may have been organized; (g) See that the campaign for the eradication of gambling, vagrancy and other vices, where they may exist, is carried out constantly and effectively Page 511

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