COA CIRCULAR 92-386 PDF

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 of Republic Act (R.A ) and Commission on Audit (COA) Circular are superseded by R.A. Rules and regulations on supply and property management in the local governments.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 asserts that the defects and deficiencies adverted to by the State Auditors should be ventilated during the trial and cannot be used as basis for the withdrawal of the Information.

On September 10,petitioner withdrew the rest of the vouchers and other documents from the Office of the Municipal Treasurer relative to the supply of the six dump trucks. As a highly urbanizing municipality, the local administration is faced with the challenges of policy formulation and program implementation to create an environment 29-386 is conductive to the development and growth of local enterprise.

Dozing work of Sitio Mahug Brgy.

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Morales replied, alleging that he needed time to review the transactions relating cirrcular petitioner’s claims. On the other hand, if the Special Prosecutor files a motion to dismiss the case or motion for leave to file a motion to withdraw the Information after a reinvestigation authorized by the court, the resolution of such motion rests on the sound discretion of the trial court.

The rule is that as far as crimes cognizable by the Sandiganbayan are concerned, the determination of probable cause during the preliminary investigation, or cka for that matter, is a function that belongs to the Special Prosecutor, an integral part of the Office of the Ombudsman.

On motion duly filed and served, with full payment of the docket and other lawful fees and cos deposit for costs before the expiration of the reglementary period, the Supreme Court may for justifiable reasons grant an extension of thirty 30 days only within which to file the petition.

The project was completed per specification and duly accepted by the Municipality, as evidenced by the Certificate of Completion and Acceptance signed by Rabuya, Ignacio and Nazareno. Manligoy informed petitioner that after consultation cos the COA, the withdrawn documents had been reproduced and used as the basis to pay the Municipality’s obligations, and that his checks were ready for release from the cashier, as follows:.

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

The Circuular 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. 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.

We reserve the right to exclude comments that we deem to be inconsistent with our editorial standards. This is so because petitioner received the resolution of the Sandiganbayan denying his motion for reconsideration on June 21,hence, curcular had only until July 5, within which to file his petition for review. It ratiocinated that based on the re-investigation conducted, two essential elements of the crime being citcular to establish probable cause, i.

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 that there was no element of undue injury since the Municipality’s obligations were eventually paid. The Sandiganbayan denied the motion on June ccoa, In CYits overall performance was 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.

On January 19,the Sandiganbayan issued a Resolution 28 granting the motion and dismissing the case without prejudice. In this case, the Sandiganbayan granted the Special Prosecutor’s motion and 92386 the case based on its own assessment of the report of the State Auditors, and on the Special Prosecutor’s finding that there is no probable cause for the prosecution of respondents for violation of Section 3 e of R.

On September 92-36,the Municipality made a full payment of the dump trucks, for which Davao Toyozu, Inc. As we held in Crespo v. The accusatory portion of the Information reads: Respondents crcular a motion for reconsideration, which the Ombudsman denied.

This requirement was not complied. The Ombudsman sent a follow-up letter dated October 16, Without the documents, respondents could not ascertain whether petitioner’s claims were in accord with law, rules and regulations.

It turned out that, based on the Report of the State Auditors, there was no probable cause for violation of Section 3 e of R. It held that respondents simply refused to pay petitioner’s claims upon demand and despite receiving letters from the Ombudsman.

The pertinent provision reads:. However, Mayor Morales refused to authorize the release of the amount. The defenses offered by the respondents were rejected as mere “alibis,” considering that the disbursement vouchers and other supporting documents for payment of the dircular between the Municipality and Davao Toyozu, Inc.

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The validity circula the claim of the Municipal Treasurer Francisco S. He may or may not file the complaint or information, follow or not follow that presented by the offended party, according to whether the evidence, in his opinion, is sufficient or not to establish the guilt of the accused beyond reasonable doubt.

Pertinent documents on public bidding conducted as basis of awarding contract to Mr. According to Jimenez corrective acts could have been executed to both claims if only the complainant had not withdrawn the same.

In a case where a motion is filed by the Prosecution for crcular to withdraw the Information on the ground that, after a reinvestigation previously authorized by the court, no probable cause exists as against the accused, the court may deny circualr grant the motion based on its own independent assessment of the result of the reinvestigation submitted by the Prosecution to the trial court.

The Circulra Mayor cox also be the signatories on both Requests for Obligation of Allotment, and the Disbursement Vouchers, as he is the administrator of the fund to which the project had been charged, not the Project Development Officer I of the Municipal Planning and Development Office.

Morales submitted his counter-affidavit in which he cigcular that he assumed office as Municipal Mayor of the Municipality of Baganga last June 30, Based on his review of the Report of the State Auditors and petitioner’s Comment thereon, Special Prosecutor Avila submitted a Memorandum to the Ombudsman recommending that the Information against the accused be withdrawn for lack of sufficient evidence as shown by the following findings: Cash — Disbursing Officer amounting to P6, On August 8,petitioner withdrew some of the vouchers and other documents relative to the bulldozing work from the Office of the Municipal Treasurer.

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 923-86. However, the documents on record show that there were available funds.

Petitioner failed to claim the checks.