Repub of he Phiines DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT DILG-NAPOLCOM Centr EDSA coer Quezon Avenue, Wes Tange, aan ely "pw gov 14 NOV 2013 MAYOR CHEVYLLEV. FARINAS Of G OPINION NO. _35_ S. 2018 City of Laoag Province of Ilocos Norte Dear Mayor Farifias: This has reference to your letter dated 25 June 2018, secking for this Department's opinion on the possible existence of legal remedies to somehow circumvent Commission on Audit (COA) Circular No. 2012-003! dated 29 October 2012 insofar as the implementation of local legislations is concerned, as the grant of additional benefits/incentives to the barangay officials concerned was made in good faith. ‘As stated in your letter, you disapproved City Ordinance No. 2018-031, $.2018, entitled “An Ordinance Granting Additional Benefits/Incentives to Elected Barangay Officials in the City of Laoag Who Served for Three Consecutive Terms, Prescribing Guidelines Thereof and Providing Funds Therefor” as the same is considered as llegal Expenditure or Uses of Government Funds and Property, per Annex “B” of COA Circular No. 2012-003, to wit: ‘8.1 Exemplary Public Service Award incentive paid to three term Jocal officials as this is not among the compensations and benefits enumerated under Article 77 of the IRR of RA No. 7160 as due the elective officials, and that such payment contravenes Article 170(c) of the said IRR which provides that no elective or appointive official shall receive additional, double or indirect compensation unless specifically authorized by law (GOA Decision No. 2008-088 dated September 26, 2018).” Foremost, we would like to emphasize that this Department has delegated power of supervision over local government units (LGUs) and their officials. Such power enables us to see to it that LGUs and their officials execute their tasks in accordance with law’, ' Updated Guidelines for the Prevention and Disallowance of Irregular, Unnecessary, Excessive, Extravagant and Unconscionable Expenditures ? Pimentel, jr. vs. Aguirre, G.R. No. 132988, 19 july 2000Thus, we will not tolerate the circumvention of the said COA Circular by giving you an advice on what legal remedy is applicable in anticipation of circumventing the same. Lastly, please be reminded that these acts can be a ground for an administrative charges against the officers involves therein. ‘Thank you. Very truly yours, BY AUTHORITY OF THE SECRETARY: MARIVEEL C. SACENDONCILLO, CESO IIT Assistant Secretary for Local Government CC: Dir. James F. Fadrilan Regional Director DILG-Region 1