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D. SOCIAL JUSTICE SOCIETY V.

ATIENZA personal services; and allows the LGUs to withhold a


portion of their internal revenue allotments.
RULING: Petitioner filed to the SC a petition for certiorari
and prohibition, contending that the President, in
“The mayor has the mandatory legal duty to
issuing the said AO, was in effect exercising the power
enforce Ordinances because the Local Government
of control over LGUs; & that the directive to withhold a
Code imposes upon them the duty, as city mayor, to
portion of their IRA is in contravention of Sec. 286 of
“enforce all laws and ordinances relative to the
the LGC & Sec. 6, Art. X of the Constitution.
governance of the city.” As the chief executive of the
city, he has the duty to enforce Ordinances as long as it ISSUE:
has not been repealed by the Sanggunian or annulled by
Whether Secs. 1 & 4 of AO 372 are valid
the courts. He has no other choice. It is his ministerial
exercises of the President’s power of general
duty to do so”.
supervision over LGUs.
In Dimaporo v. Mitra, Jr., it provides that
officers cannot refuse to perform their duty on the
ground of an alleged invalidity of the statute imposing RULING:
the duty. It might seriously hinder the transaction of
public business if these officers were to be permitted in The Local Government Code also allows the
all cases to question the constitutionality of statutes President to interfere in local fiscal matters, provided
and ordinances imposing duties upon them and which that certain requisites are met:
have not judicially been declared unconstitutional. o (1) an unmanaged public sector deficit of the
I. PLAZA II VS CASSION national government;

o (2) consultations with the presiding officers of


RULING: the Senate and the House of Representatives and the
presidents of the various local leagues;
Sec.17 of the LGC authorizes the devolution of
personnel, assets & liabilities, records basic services, o (3) the corresponding recommendation of the
and facilities of a national government agency to LGUs. secretaries of the Department of Finance, Interior and
Under this Code, the term “devolution” refers to the act Local Government, and Budget and Management; and
by which the government confers power and authority o (4) any adjustment in the allotment shall in no
upon the various LGUs to perform specific functions & case be less than 30% of the collection of national
responsibilities. internal revenue taxes of the third fiscal year preceding
“A Mayor is empowered to give effect to the the current one.
devolution decreed by the LGC. As the local chief However, Sec. 4 of AO 372 cannot be upheld. A
executive of a Mayor has the authority to reappoint basic feature of local fiscal autonomy is the automatic
devolved personnel & may designate an employee to release of the shares of LGUs in the national internal
take charge of a department until the appointment of a revenue. This is mandated by the Constitution and the
regular head”. Local Government Code. Section 4 which orders the
withholding of a portion of the LGU’s IRA clearly
contravenes the Constitution and the law.
III. INTERGOVERNMENTAL RELATIONS

C. PIMENTEL vs. AQUIRRE


J. SECTION 57, LGC
FACTS:
SECTION 57. Review of Barangay Ordinances by the
Subject of this action is AO 372 requires local Sangguniang Panlungsod or Sangguniang Bayan. - (a)
government units to reduce their expenditures by 25% Within ten (10) days after its enactment, the
of their authorized regular appropriations for non- Sangguniang Barangay shall furnish copies of all
Barangay ordinances to the Sangguniang Panlungsod or The salaries and personnel-related benefits of the
Sangguniang bayan concerned for review as to whether teachers appointed by the provincial school board of
the ordinance is consistent with law and city or Cebu in connection with the establishment and
municipal ordinances. maintenance of extension classes are declared
chargeable against the Special Education Fund of the
(b) If the Sangguniang Panlungsod or Sangguniang
province.
bayan, as the case may be, fails to take action on
Barangay ordinances within thirty (30) days from However, the expenses incurred for the college
receipt thereof, the same shall be deemed approved. scholarship grants should not be charged against the
Special Education Fund, but against the General Funds
(c) If the Sangguniang Panlungsod or Sangguniang
of the province of Cebu. Since salaries, personnel-
bayan, as the case may be, finds the Barangay
related benefits and scholarship grants are not among
ordinances inconsistent with law or city or municipal
those authorized as lawful expenditures of the SEF
ordinances, the Sanggunian concerned shall, within
under the Local Government Code, they should be
thirty (30) days from receipt thereof, return the same
deemed excluded there from.
with its comments and recommendations to the
Sangguniang Barangay concerned for adjustment,
amendment, or modification; in which case, the
effectivity of the Barangay ordinance is suspended until
such time as the revision called for is effected.

0. COA VS PROVINCE OF CEBU

FACTS:

The provincial governor of the province of Cebu


appointed classroom teachers who have no items in the
DECS plantilla to handle extension classes that would
accommodate students in the public schools.

In the audit of accounts conducted by COA of the


Province of Cebu, it appeared that the salaries and
personnel-related benefits of the teachers appointed by
the province for the extension classes were charged
against the provincial SEF. Likewise charged to the SEF
were the college scholarship grants of the province.
Consequently, the COA issued Notices of Suspension to
the province of Cebu, saying that disbursements for the
salaries of teachers and scholarship grants are not
chargeable to the provincial SEF.

Ruling:

The Doctrine of Casus Ommisus (Casus omissus pro


omisso habendus es). A person, object, or thing omitted
from an enumeration in a statute must be held to have
been omitted intentionally. It is not for this Court to
supply such grant of scholarship where the legislature
has omitted it.

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