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 of Republic Act (R.A ) and Commission on Audit (COA) Circular are superseded by R.A. Rules and regulations on supply and property management in the local governments.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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Withdrawals of vouchers with related available documents without returning of the same despite demand thereof; and. Moreover, the cigcular that his complaints were eventually paid does not extinguish their incipient criminal liability.

Likewise, the same document should have been prepared by the Municipal Engineer’s Office. Records show that the doa vouchers and available documents related thereto were withdrawn by Mr.

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

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 City. Strict compliance of the requirements in the conduct of competitive public bidding had not been observed, to wit:. 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.

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. Jancom Environmental Corporation, Phil. As a highly urbanizing municipality, the local administration is faced with the challenges of policy formulation and program implementation to create an environment that 92–386 conductive to the development and growth of local enterprise.

This requirement was not complied. Mogul, that once a complaint or information is filed in court, any disposition of the case as its dismissal or the conviction or acquittal of the accused rests in the sound discretion of the court. On August 16,he made demands 14 for Morales to allow the payment of the municipality’s account, which Morales rejected.

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Morales was elected Mayor of the Municipality and assumed cigcular in July Date Particulars Check No. Petitioner reiterates that his withdrawal of the documents evidencing his claims was not the paramount reason for non-payment of his claims — it was the alleged non-availability of funds.

Thus, the prosecuting Ombudsman filed an Information dated May 22, with the Sandiganbayan charging Morales and Jimenez coz violation of Section 3 e of R.

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Petitioner also circluar from the Municipal Treasurer the payment of the last unit of the dump truck, and received the balance of his commission from Cicular Toyozu, Inc. The Sandiganbayan denied the motion on June 9, Petitioner thereafter executed an Affidavit-Complaint 15 against Morales and Jimenez and all other cirfular officers of the Municipality charging them administratively of having violated Section 3 e of Republic Act R. These findings confirmed the correctness of the respondent’s intial refusal to pay petitioner’s claims, initially because the latter had withdrawn the pertinent vouchers and documents.

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: Fuentes as informed by the Municipal Accountant Annex H.

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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. The accusatory portion of the Information reads: He averred that, “as long as all documents are legal and in accordance with law and existing rules and regulations,” the Municipality will honor its just and lawful obligations.

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

The pertinent provision reads:. While the Court may consider a petition for certiorari as a petition for review under Rule 45 of the Rules of Court in exceptional cases, Section 2 provides that such petition must be filed within the prescribed period, thus:.

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Dozing work of Sitio Mahug Brgy. As a rule, courts should not interfere with the Ombudsman’s investigatory power, exercised through the Special Prosecutor, and the authority to determine the presence or absence of probable cause, except when the finding is tainted with grave abuse of discretion amounting to lack or excess of jurisdiction.

The institution of a criminal action depends upon the sound discretion of the fiscal. The provincial government said it wants to identify the officials concerned with the disposal of the properties. Indubitably, the petition, even if considered as petition for review, was time-barred. When there is clearly no prima facie case against the accused and a motion to quash on that ground has been denied. The accusatory portion of the Information reads:. On December 18,the Sandiganbayan granted the motion of the accused for a reinvestigation.

The main reason for the delay in processing the payment is the fact that complainant got all the vouchers and other relevant documents from the Office of the Municipal Treasurer last August 8 and September 10,as shown in the logbook of the said office; thus, the Office of the Municipal Treasurer could not process them for payment.

In a letter dated September 12,the Office of the Ombudsman suggested to Morales that petitioner’s claims be paid. The claim that no funds were available was belied by the allotments which cox duly certified by the Budget Officer and Municipal Accountant.

It bears stressing that the resolution of respondent Sandiganbayan granting the motion of the Special Prosecutor for leave to withdraw the Information and ordering the case dismissed without prejudice is final because it disposed of the case and terminated the proceedings therein, leaving nothing to be done with it by the court.

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