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 of Republic Act (R.A ) and Commission on Audit (COA) Circular are superseded by R.A. Rules and regulations on supply and property management in the local governments.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

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:.

Cash — Disbursing Officer amounting to P6, This transaction was approved by Engr. The Municipal 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.

The anti-graft court is the best and sole judge on what to do with the case before it, and may grant or deny the motion. Petitioner also received from the Municipal Treasurer the payment of the last unit of the dump truck, and received the balance of his commission from Davao Toyozu, Inc.

According to Jimenez 29-386 acts could have been executed to both claims if only the complainant had not withdrawn the same. Relative to the bulldozing works of the barangay road, the State Auditors further declared that the transactions were not supported by the following vital documents:. Filing of petition with Supreme Court. This resulted to the reduction of illegal drugs supplies in the Municipality of Subic and other nearby municipalities.

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Petitioner was the sales representative of the Davao Toyozu, Inc. To find out more, please click this link. File – Customs Administration. The issues are the following: The defenses offered by the respondents were rejected as mere “alibis,” considering that the disbursement vouchers and other supporting documents for payment of the transactions between the Municipality and Circualr Toyozu, Inc. The court may deny or grant such motion, not out of subservience to the Special Prosecutor, but circu,ar the faithful exercise of judicial discretion and prerogative.

The Municipal Treasurer replaced the checks on April 3,and they were then delivered to petitioner on April 8, We recommended that the management: The disbursement vouchers DVs and the checks covering the payments were not supported by contracts which should have been executed between the Municipality coz petitioner as contractor.

COA reminds Capitol to secure approval on lot disposal

On motion duly filed and served, with full payment of the docket and other lawful fees and the 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 highlights of its accomplishments included the following: Manligoy informed petitioner that after consultation with 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:.

Respondents filed a motion for reconsideration, which the Ombudsman denied. Whether or not the Ombudsman has correctly discharged his function, i. The pertinent provision reads:.

COA reminds Capitol to secure approval on lot disposal

The Kolehiyo ng Subic, one of its economic enterprises had a student population of 2, students and produced graduates for SY By continuing, you are agreeing to our use of cookies. In his Counter-Affidavit, Jimenez alleged that the payment for the two remaining dump trucks was expected sometime in Septemberduring which payment could not be effected because the complainant withdrew his claim from the General Services Section of the 92-3386 Treasurer.

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Likewise, the same document should have been prepared by the Municipal Engineer’s Office. 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: We recommended that management: Nevertheless, we have reviewed the cirvular and find that even on its merits the instant petition is destined to fail.

Where the charges are manifestly false and motivated by the lust or vengeance. 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.

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

This prompted respondents to file a Motion for Reinvestigation dated July 29, before the Sandiganbayan. 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 Circulad 3 e of R. On the first issue, the petition for certiorari filed by petitioner under Rule 65 of the Rules of Court is inappropriate.

Fuentes were identified as a responsible official of Cricular Toyozu, Inc. The Ombudsman sent a follow-up letter dated October 16,