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 of Republic Act (R.A ) and Commission on Audit (COA) Circular are superseded by R.A. Rules and regulations on supply and property management in the local governments.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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Rules and regulations on supply and property management in the local governments

In a case where a motion is filed by the Prosecution for leave 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 or grant the motion based on its own independent assessment of the result of the reinvestigation submitted by the Prosecution to the trial court.

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. The validity of the claim of the Municipal Treasurer Francisco S. As we held in Crespo v. In CYits overall performance was It ratiocinated that based on the re-investigation conducted, two essential elements of the crime being charged to establish probable cause, i. Respondents pointed out that petitioner failed to refute this statement, and that the Ombudsman had hastily resolved the case without even furnishing a copy to their counsel of record.

This is so because petitioner received the resolution of the Sandiganbayan denying his motion for reconsideration on June 21,hence, he had only until July 5, within which to file his petition for review.

Aquino forwarded a Letter dated March 10, to petitioner, requesting him to claim the checks from Jimenez. Morales was elected Mayor of the Municipality and assumed office in July The petition was filed only on August 16,after the reglementary period had already lapsed. As the State Auditors stated in their Report:.

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Whether or not the Ombudsman has correctly discharged his function, i. Bids shall be signed by a responsible officer of the company or firm authorized for the purpose whose name and designation must be clearly indicated in the bid. The ultimate objectives of the Special Prosecutor and the State Auditors were thus congruent and complementary.

Executive Summary – Networking. Filing of petition with Supreme Court. If there were any defects OR irregularities and deficiencies relative to the transactions involved as found by the State Auditors, the persons solely liable are the municipal officials alone for failing to act thereon.

We recommended that the management: Indubitably, the petition, even if considered as petition for review, was time-barred. Transactions under Check Nos. He added that the internal allotment share of the municipality for July was received only in Augustand that the claims would have been paid in the latter part of that month had they not been withdrawn. Petitioner received a copy of the resolution on February 4, and moved to have it reconsidered on February 17, Petitioner failed to claim the checks.

The ownership of the Land Account valued in the books at P24, On April 16,the State Auditors submitted their Report to the Office of the Special Prosecutor relative to the purchase of six mini dump trucks and the contract of the Municipality for bulldozing work.

Henceforth, implement the inspection and acceptance of chemicals and disinfectants by noting the batch numbers and lot numbers of deliveries and taking samples for test result analysis from the Food and Drug Administration for quality assurance purposes. According to State Auditors, the bulldozing work contracts were not valid for lack of vital documents to support the transactions.

According to the State Auditors, respondents Morales and Jimenez should not entertain petitioner’s claims not only because the latter’s transactions with the Municipality were defective and irregular, but were in fact illegal.

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The claim cpa no funds were available was belied by the allotments which were duly certified by the Budget Officer and Municipal Accountant. This transaction was approved by Engr.

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On December 18,the Sandiganbayan granted the motion of the accused for a reinvestigation. Petitioner was the sales representative of the Davao Toyozu, Inc.

COA reminds Capitol to secure approval on lot disposal

These findings confirmed 92-3866 correctness of the respondent’s intial refusal to pay petitioner’s claims, initially because the latter had withdrawn the pertinent vouchers and documents. The infrastructure projects contracted were not covered by appropriate and duly-accomplished Project Program of Work which should include detailed specifications.

The anti-graft court applied circulad principles laid down in Crespo v. Time for filing; extension. On the first issue, the petition for certiorari filed by petitioner under Rule 65 of the Rules of Court is inappropriate. Respondents and the other municipal officials should have been firm in their decision cidcular withhold the payment of petitioner’s claims based on the following reasons.

In fine, respondents Morales and Jimenez not excluding petitioner, could still be indicted, if the evidence so warrants, for a crime or crimes other than those defined in Section 3 e of R. About 20 lots were identified by the COA in its report with a total area of 68, He assured that as soon as the claims were resubmitted and duly corrected, the final citcular would be forwarded to petitioner.

This prompted respondents to file a Motion for Reinvestigation dated July 29, before the Sandiganbayan. The Municipal Treasurer replaced the checks on April 3,and they were then delivered to petitioner on April 8, Fuentes as informed by the Municipal Accountant Annex H.

Today, Subic is a first class municipality with sixteen barangays separate and distinct from the United Stated Naval Coq, now Subic Bay Metropolitan Authority and from its former barrio, Olongapo City.

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