Repub of he Phiines
DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG-NAPOLCOM Centr EDSA coer Quezon Avenue, Wes Tange, aan ely
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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 2000Thus, 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
DILG LO No. 15 s2016 20% DF Cannot Be Utilized For Purchase of Ambulance and Other Motor Vehicles Unless Particularly Identified or Authorized Under Item 3.0 of The JMC