7/26/2019 Sanchez vs. COA, 2008

1/32

EN BANC

ANDRES SANCHEZ, LEONARDO G.R. No. 127545D. REGALA, RAFAEL D. BARATA,NORMA AGBAYANI, and CESAR P!"!n#$

N. SARINO, P!#%#%on!", P&NO, C.J., '&IS&MBING, YNARES(SANTIAGO, ( )!"*" ( SANDO+AL(G&TIERREZ, CARPIO, A&STRIA(MARTINEZ, CORONA, CARPIO(MORALES,COMMISSION ON A&DIT, AZC&NA, R!"ond!n#. TINGA, CHICO(NAZARIO, +ELASCO, NACH&RA,

REYES, DE CASTRO, and BRION,JJ.

Po-*/a#!d$

A% 20, 2

3 (((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((( 3

D E C I S I O N

TINGA,J.:

T! 17 Con"#%#*#%on a" -ad! #! Co--%""%on on A*d%# 6COA #! /*ad%an o8

*9%: 8*nd", )!"#%n/ %# ;%# 9oad o;!" o)! a a::o*n#" !#a%n%n/ #o /o)!n-!n#

!)!n*! and !3!nd%#*!" and #! *"!" o8 *9%: 8*nd" and o!#1? I#" !3!:%"! o8 %#" /!n!a a*d%# o;! %" a-on/ #! :on"#%#*#%ona

-!:an%"-" #a# /%)! %8! #o #! :!:@ and 9aan:! "

7/26/2019 Sanchez vs. COA, 2008

2/32

T! !3!:%"! o8 #%" o;! 9< #! D!a#-!n# A*d%#o o8 #! D!a#-!n# o8 #!

In#!%o and Lo:a Go)!n-!n# 6DILG %" #! "*9!:# o8 #! %n"#an# P!#%#%on 8o R!)%!;>0?da#!d 1 F!9*a< 17.

A :on%:! o8 #! o!a#%)! %n:%d!n#" %" n!!d!d.

In 11, Con/!"" a""!d R!*9%: A:# No. 71 6R.A. 71 o#!;%"! @no;n a"

#! G!n!a Ao%a#%on" A:# o8 12. T%" a; o)%d!d an ao%a#%on 8o #!

DILG *nd! T%#! III and "!# a"%d! #! a-o*n# o8 P75,,. 8o #! DILG"

Caa9%%#< B*%d%n/ Po/a-.

T! *"a/! o8 #! Caa9%%#< B*%d%n/ Po/a- F*nd 6F*nd %" o)%d!d *nd! #!

S!:%a Po)%"%on" o8 #! a; a" 8oo;"$

S!:%a Po)%"%on"

1. Caa9%%#< B*%d%n/ Po/a- 8o Lo:a P!"onn!. T! a-o*n#!!%n ao%a#!d 8o #! Caa9%%#< B*%d%n/ Po/a- 8o o:a!"onn! "a 9! *"!d 8o o:a /o)!n-!n# and :o--*n%#< :aa9%%#T! ao%a#%on" a*#o%!d !!%n "a 9! ad-%n%"#!!d 9< #!

D!a#-!n# o8 #! In#!%o and Lo:a Go)!n-!n# and "a 9! !!a"!d*on "*9-%""%on o8 a ;o@ and 8%nan:%a an "*o#!d 9< a d!#a%!d9!a@do;n o8 #! o!:#", a:#%)%#%!" and o9!:#" o8 !3!nd%#*!" oo"!d#o 9! 8*nd!d.

Sa)%n/" /!n!a#!d o)! and a9o)! #! !=*%!-!n#" !":%9!d %nS!:#%on 1 o8 #! G!n!a Po)%"%on" o8 #%" A:# "a 9! -ad! a)a%a9! 8o#! Caa9%%#< B*%d%n/ Po/a- o8 #! D!a#-!n# o8 #! In#!%o andLo:a Go)!n-!n# 8o o:a o88%:%a" and !-o

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn3http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn3

7/26/2019 Sanchez vs. COA, 2008

3/32

On 11 No)!-9! 11, A##5?

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn4http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn5http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn4http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn5

7/26/2019 Sanchez vs. COA, 2008

4/32

T!! %" no !:od o8 #! %=*%da#%on o8 #! "!:ond :a" ad)an:! %n #! a-o*n#

o8 P0,..

&on o"#(a*d%# :ond*:#!d 9< D!a#-!n# a*d%#o I*-%nada M.+. Fa9oa,

o;!)!, #! a-o*n#" ;!! d%"ao;!d 8o #! 8oo;%n/ !a"on" "#a#!d %n #!

0dEndo"!-!n# da#!d 25 Ma< 12$

1. No !/a 9a"%" 8o #! :!a#!d Ta"@ Fo:! #o :a%- a%=*%da#!d.0. E3!nd%#*!" 8*nd!d 8o- :aa9%%#< 9*%d%n/ a! "*9!:# #o

!"#%:#%on":ond%#%on" !-9od%!d %n #! S!:%a Po)%"%on" o8 #! DILGAo%a#%on" o8 R.A. 71 ;%: "o*d 9! -!#.4. E"#%-a#! o8 !3!n"!" :o)!!d 9< #! :a" ad)an:! no# "!:%8%!d.>?

T! d%"ao;an:! ;a" !%#!a#!d %n #! No#%:! o8 D%"ao;an:! da#!d 2 Ma:

10, ;%: "#a#!"$

T! #an"8! o8 8*nd 8o- DILG #o #! O88%:! o8 #! P!"%d!n# #od!8a< "aa%!" o8 !"onn!, o88%:! "*%!", o88%:! !n#a", 8ood" and

-!a", !#:. o8 an Ad Ho: Ta"@ Fo:! 8o In#!(A/!n:< Cood%na#%on #oI-!-!n# Lo:a A*#ono-< #a@!n 8o- #! Caa9%%#< B*%d%n/Po/a- F*nd %" )%oa#%)! o8 #! S!:%a Po)%"%on" o8 R.A. 71.>7?

A No#%:! o8 D%"ao;an:! da#!d 2 Ma: 10 ;a" #!n "!n# #o M. Sa%no,et

al.od%n/ #! a##! o%n#< and "!)!a< %a9! 8o #! a-o*n# and d%!:#%n/ #!- #o

%--!d%a#!< "!##! #! d%"ao;an:!.

A//%!)!d 9< "*: a:#%on, M. Sa%no, et al.!=*!"#!d !:on"%d!a#%on o8 #!

d%"ao;an:! on #! 8oo;%n/ /o*nd"$

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn6http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn7http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn6http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn7

7/26/2019 Sanchez vs. COA, 2008

5/32

1. That the transfer was for the operational expenses of an adhoc task force for inter-agency coordination to ipleentlocal a!tonoy" hence# for a p!$lic p!rpose"

2. %egally# the &!estion of whether or not the transfer of f!nds

$y the DI%' taken fro the capa$ility $!ilding progra ofthe Office of the (resident is )iolati)e of *+A+ ,./ isexcl!si)ely within the copetence and 0!risdiction of theco!rts and not of any other office+A" %# %", #! -a##! %n)o)!" a!*d%:%a %""*! #a# n!:!""%#a#!" %o a*#o%#a#%)! d!#!-%na#%on 9

7/26/2019 Sanchez vs. COA, 2008

6/32

S!:#%on 07, P.D. 1177 o)%d!" #a# A -on!< ao%a#!d 8o8*n:#%on", a:#%)%#%!", o!:#" and o/a-" "a 9! a)a%a9! "o!< 8o#! "!:%8%: *o"! 8o ;%: #!"! a! ao%a#!d. 6&nd!":o%n/"*%!d

2. J! 9!%!)! #a# #!! %" no !*d%:%a %""*! %n)o)!d %n #%"a#%:*a :a"! #a# n!!d" #! ono*n:!-!n# 9< #! Co*#". I# %":!a< "#a#!d %n #! S!:%a Po)%"%on" o8 #! DILG Ao%a#%on" o8R.A. No. 71 #a# #! Caa9%%#< B*%d%n/ Po/a- F*nd "a 9! *"!d8o o:a /o)!n-!n# and :o--*n%#< :aa9%%#< 9*%d%n/ o/a-".T!!8o! #! #an"8! and !3!nd%#*!" o8 #! 8*nd" %n #! O88%:! o8#! D!*#< E3!:*#%)! S!:!#a< a" :o-!#!< a9andon!d #! raisond$ etre8o ;%: #! 8*nd ;a" !"#a9%"!d.

E)!< !3!nd%#*! o o9%/a#%on a*#o%!d o %n:*!d %n

)%oa#%on o8 a; "a 9! #! !"ona %a9%%#< o8 #! !"on" ;oa*#o%!d #! !3!nd%#*!. T!! %" no n!!d 8o #! o88%:! o!-o

0. J! 9!/ #o d%"a/!! #o #! Co*n"!" :a%- #a# #! a!/!d )%oa#%on

;a" no# "!:%8%: and "#a#!d ;%# a#%:*a%#< "o a" #o a%"! #! :%!n#"o8 #! na#*! and :a*"! o8 #! a!/!d )%oa#%on.

T! /o*nd" 8o o* d%"ao;an:! ;!! "!:%8%:a< !n*-!a#!d

%n o* 0dIndo"!-!n# da#!d Ma< 25, 12, #o #! FMS D%!:#o, #%"D!a#-!n#.

4. T! -!! #an"8! o8 #! 8*nd 8o- DILG #o #! O88%:! o8 #! D!*#

7/26/2019 Sanchez vs. COA, 2008

7/32

I# %" ;o# no#%n/ a# #%" *n:#*! #a# ;%! Co--%""%on! So8on%o B. &"a

6Co--%""%on! &"a "%/n!d #! a""a%!d&ecision,! non!#!!"" "*9-%##!d a

d%""!n#%n/ o%n%on "#a#%n/ #a# #! #an"8! o8 8*nd" 8o- #! F*nd #o #! O88%:! o8 #!

E3!:*#%)! S!:!#a< 8a" ;%#%n #! a*#o%#< o8 #! P!"%d!n# #o a*/-!n# an< %#!- %n

#! /!n!a ao%a#%on" a; a" o)%d!d %n S!:. 2565, A#. +I o8 #! 17

Con"#%#*#%on. T*", ! :on:*d!" #a# #! #an"8! %" d!!-!d an a:# o8 #!

P!"%d!n#. F*#!, #! *"! o8 #! F*nd 9< #! #a"@ 8o:! #o %-!-!n# o:a a*#ono-11?

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn11http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn11

7/26/2019 Sanchez vs. COA, 2008

8/32

P!#%#%on!" a/*! #a# #! #an"8! o8 #! =*!"#%on!d a-o*n# 8o- #! F*nd o8 #!

DILG #o #! O88%:! o8 #! P!"%d!n# ;a" !/a and #a# #! No#%:! o8 D%"ao;an:!

da#!d 2 Ma< 10 ;a" ;%#o*# 9a"%". T!< !3a%n #a# #! Caa9%%#< B*%d%n/

Po/a- ;%: ;a" 8%nan:!d 9< #! F*nd ;a" ad-%n%"#!!d 9< #! DILG and ;a"%n#!nd!d a" a :o-!-!n#a< !"o*:! #o a%d #! DILG %n %#" #a"@ o8 *"*%n/ an

%n#!n"%8%!d o/a- o8 !nan:%n/ o:a /o)!n-!n# a*#ono-< :aa9%%#%!". I# ;a"

*"*an# #o #%" /oa #a# a #a"@ 8o:! ;a" :!a#!d #o d!"%/n o/a-", "#a#!/%! and

!a! -od*!" 8o an !88!:#%)! o/a- 8o o:a a*#ono-< ;%# #! !3!n"!" #!!8o

#o 9! :a/!d a/a%n"# #! F*nd. T*", !#%#%on!" a/*! #a# #! *o"! o8 #! #a"@

8o:! ;a" a:#*a< ;%#%n #! 8a-!;o@ o8 #! S!:%a Po)%"%on" o8 R.A. No. 71, and

#! #an"8! o8 8*nd" #o !88!:#*a#! #%" *o"! ;a" no# )%oa#%)! o8 #! "a%d a; :on#a12?da#!d 1 Kan*a< 1, ;%: %# a#! d%"a)o;!d, o;!)!, "#a#%n/

#a# #! !#%#%on %" -!%#o%o*". A::od%n/ #o #! OSG #!n, 8a 8o- 9!%n/ :a#!/o%:a10?da#!d 1 Ma: 1, -a%n#a%n%n/ #a# %# a:#!d a::od%n/ #o %#"

:on"#%#*#%ona -anda#! ;!n %# d%"ao;!d #! d%"9*"!-!n# :on"%d!%n/ #a# #!

#an"8! o8 8*nd" 8o- #! DILG #o #! O88%:! o8 #! P!"%d!n# ;a" )%oa#%)! o8 #!S!:%a Po)%"%on" o8 R.A. No. 71. T! COA :on"%d!" #! F*nd a #*"# 8*nd ;%:

-a< no# 9! a%d o*# !3:!# %n 8*8%-!n# o8 #! *o"! 8o ;%: %# ;a" :!a#!d and

*on a*#o%a#%on o8 #! !ad o8 a/!n:< and "*9!:# #o 9*d/!# a;, *!" and

!/*a#%on".

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn12http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn13http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn13http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn12http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn13

7/26/2019 Sanchez vs. COA, 2008

9/32

P!#%#%on!" 8%!d #!% R!14?da#!d Ma: 21. T!!a8#!, #! a#%!" ;!!

!=*%!d #o "*9-%# #!% !"!:#%)! -!-oanda %n #! R!"o*#%on>15?da#!d 12 F!9*a1?%n

!%#!a#%on o8 #!% !"!:#%)! o"%#%on".

Fo 8*#! !*:%da#%on o8 #! %""*!", #! Co*# "!# #! :a"! 8o oa a/*-!n#,

:

7/26/2019 Sanchez vs. COA, 2008

10/32

o8 a*/-!n#%n/ an %#!- %n #! O88%:! o8 #! P!"%d!n#. In #%" :a"!, %# ;a" no# #!

P!"%d!n# 9*# #! D!*#< E3!:*#%)! S!:!#a< ;o :a*"!d #! #an"8!" and #! a##!

;a" no# "o;n #o a)! 9!!n a*#o%!d 9< #! P!"%d!n# #o do "o.

T! OSG" M!-oand*- a"o 9%n/" #o #! "*8a:! "!)!a 8a:#" ;%: ad

#!!#o8o! !-a%n!d %dd!n. Fo %n"#an:!, %# ;a" d%":o"!d #a# #! d%"ao;!d

#an"8!" ;!! !!a"!d ;%#o*# #! "*9-%""%on o8 a ;o@ and 8%nan:%a an "*o#!d

9< a d!#a%!d 9!a@do;n o8 #! o!:#", a:#%)%#%!" and o9!:#" o8 !3!nd%#*!" oo"!d

#o 9! 8*nd!d.>1?T!! ;a" a"o no o! %=*%da#%on o8 #! P,. :a" ad)an:!

-ad! #o A##2?

In #! a9"!n:! o8 !)%d!n:! o8 9ad 8a%#, -a%:! o /o"" n!/%/!n:!, o;!)!, #!

OSG "*9-%#" #a# !#%#%on!" -a< no# 9! !d :%)%< and !"ona< %a9! 8o #!

d%"ao;!d !3!nd%#*!.

T! COA, %n %#" M!-oand*->21?da#!d 1 K*< 25, !%#!a#!" %#" o"%#%on #a#

#!! %" no !/a 9a"%" 8o #! #an"8!" %n =*!"#%on 9!:a*"! #! F*nd ;a" -!an# #o 9!

%-!-!n#!d 9< #! Lo:a Go)!n-!n# A:ad!-

7/26/2019 Sanchez vs. COA, 2008

11/32

-!n#%on!d %n #! "!:#%on and -a< no# 9! !(d!!/a#!d 9!%n/ a!ad< a d!!/a#!d

a*#o%#T! COA a"o o"%#" #a# ;%! #! F*nd %" a !/*a ao%a#%on, %# a#a@!"

#! na#*! o8 a #*"# 8*nd 9!:a*"! %# ;a" ao:a#!d 8o a "!:%8%: *o"!. T*", %# -a< 9!

*"!d on< 8o #! "!:%8%: *o"! 8o ;%: %# ;a" :!a#!d o #! 8*nd !:!%)!d. T!

COA :on:*d!" #a# !#%#%on!" "o*d 9! !d :%)%< and :%-%na< %a9! 8o #!

d%"ao;!d !3!nd%#*!".

Fo #!% a#, !#%#%on!" -a%n#a%n %n #!% M!-oand*->22?#a# #! #an"8! o8

8*nd" ;a" n!)! !*d%a#!d 9< #! P!"%d!n# and #a# o!a#%ona :on#o o)! #!

a-o*n# #an"8!!d !-a%n!d ;%# #! DILG a" !)%d!n:!d 9< #! 8a:# #a# %=*%da#%on

;a" don! 9< #! a##! and no# 9< #! O88%:! o8 #! P!"%d!n#. P!#%#%on!" a"o %n"%"# #a#

#! F*nd %" a !/*a %#!- o8 ao%a#%on and no# a #*"# 8*nd 9!:a*"! a8#! #! !nd o8

#! :a!nda

J! a88%- #! *%n/ o8 #! COA.

T! COA %" !ndo;!d ;%# !no*/ a#%#*d! #o d!#!-%n!, !)!n# and d%"ao;

%!/*a, *nn!:!""a24? L%@!;%"!,;! "*"#a%n!d #! 8%nd%n/" o8 #! COA d%"ao;%n/ #! d%"9*"!-!n#" o8 #!

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn22http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn23http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn23http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn24http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn22http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn23http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn24

7/26/2019 Sanchez vs. COA, 2008

12/32

Na#%ona Ho-! Mo#/a/! F%nan:! Cooa#%on 8o 8a%*! #o "*9-%# :!#a%n

do:*-!n#a< !=*%!-!n#" and 8o 9!%n/ %!/*a and !3:!""%)!.>25?

J! a)! a"o *!d #a# #! 8%na d!#!-%na#%on o8 #! D!a#-!n# o8 F%nan:! and

#! BIR a" #o a !"on" !n#%#!-!n# #o an %n8o-!" !;ad %" :on:*"%)! on< *on #!

!3!:*#%)! a/!n:%!" :on:!n!d and no# on #! COA, #! a##! 9!%n/ an %nd!!nd!n#

:on"#%#*#%ona :o--%""%on.>2? T! COA %" #ad%#%ona< /%)!n 8!! !%n %n #! !3!:%"! o8

%#" :on"#%#*#%ona d*#< #o !3a-%n! and a*d%# !3!nd%#*!" o8 *9%: 8*nd" !"!:%a2?

I# %" on< ;!n #! COA a" a:#!d ;%#o*# o %n !3:!"" o8 *%"d%:#%on, o ;%#

/a)! a9*"! o8 d%":!#%on a-o*n#%n/ #o a:@ o !3:!"" o8 *%"d%:#%on, #a# #%" Co*#

!n#!#a%n" a !#%#%on =*!"#%on%n/ %#" *%n/".>2?

J! 8%nd no /a)! a9*"! o8 d%":!#%on on #! a# o8 #! COA %n %""*%n/ #!

a""a%!d D!:%"%ona" ;% 9! d%":*""!d !!a8#!.

P!#%#%on!" a)! 8%(8o!d on ;!#! an a:#*a #an"8! o8 #! d%"ao;!d

a-o*n# ad #a@!n a:!. In !"on"! a o%n#!d =*!"#%on d*%n/ oa a/*-!n#, :o*n"!

8o !#%#%on!" "#a#!d #a# #!! ;a" no #an"8! o8 !)!n a :!n#a)o o8 #! P,. #o

#! O88%:! o8 #! P!"%d!n#.>0? On #! o#! and, %n #!% M!-oand*->01?da#!d 2

A*/*"# 25, !#%#%on!" a)! #a# #! #an"8! o8 8*nd" ;a" -ad! 9< #! DILG #o #!

O88%:! o8 #! P!"%d!n#, #o*/ #! !=*!"# o8 #!n D!*#< E3!:*#%)! S!:!#a< D%on%"%o

d! a S!na. T! #an"8! o8 8*nd" ;a" n!)! !*d%a#!d no =*!"#%on!d 9< #!

P!"%d!n#.>02?

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn25http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn25http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn25http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn26http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn26http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn27http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn28http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn29http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn30http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn31http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn32http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn25http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn26http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn27http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn28http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn29http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn30http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn31http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn32

7/26/2019 Sanchez vs. COA, 2008

13/32

T! OSG, on #! o#! and, *n-%"#a@a9< :on8%-" #! a:#*a #an"8! %n %#"

M!-oand*- a##a:%n/ #! d%"9*"!-!n# )o*:! and !:!%#" :o)!%n/ #! #an"8! o8

8*nd" 8o- #! DILG #o #! O88%:! o8 #! P!"%d!n#.

T! !"o*#%on o8 #!"! d%)!/!n# #!o%!" %" :%#%:a. I8, on on! and, #!! ;a" no

a:#*a #an"8! o8 8*nd", #! o%!#< o8 #! d%"ao;an:! ;o*d 9! !)a*a#!d on #!

9a"%" o8 ;!#! #! *o"! 8o ;%: #! 8*nd ;a" *"!d ;a" %nd!!d )%oa#%)! o8 R.A.

No. 71. On #! o#! and, %8 #!! ;a" an a:#*a #an"8! o8 8*nd", #! Co*# ;o*d

a)! #o a":!#a%n ;!#! #! :%#!%a a%d o*# %n S!:. 2565, A#. +I o8 #! 17

Con"#%#*#%on ad 9!!n -!#.

In #! 8oo;%n/ !3:an/! 9!#;!!n #!n K*"#%:! 6no; C%!8 K*"#%:! P*no and

COA A""%"#an# Co--%""%on! Ra=*! Ha9%#an, #! a##! !%#!a#!d #a# !#%#%on!" a)!a;a

7/26/2019 Sanchez vs. COA, 2008

14/32

the otion for reconsideration for the disallowance# 8o!r7onor+

K&STICE P&NO$

B*# d%d #!< !)! #a@! #! o"%#%on #a# %nd!!d #!! ;a" no #an"8!o8 8*nd" 8o- #! DILG #o #! O88%:! o8 #! P!"%d!n# and #!n 9a:@, ;a"#a# o"%#%on #a@!n 9< !#%#%on!COMMISSIONER HABITAN$

B*# #! !:od" ;% "o; Yo* Hono #a# #!! ;a" #;o 62"!aa#! )o*:!" on! 8o T!! H*nd!d To*"and !a: ;%: ;a"a:#*a< d%"ao;!d 9< #! COA, Yo* Hono.12STICE (2NO3

No# I a asking yo! whether the petitioners e)er took thatposition that there was no transfer of f!nds at all fro the DI%'to the Office of the (resident+ I ask that &!estion $eca!se I aconf!sed $y the change of answers of the co!nsel for thepetitioners+ So# I a asking that &!estion whether the fact oftransfer was a s!$0ect of litigation !p to yo!r office+CO66ISSIONE* 7ABITAN3

8es# 8o!r 7onor# I a reading the COA decision itself and

in the otion for reconsideration of Secretary Sarino+ It wasone of the gro!nds relied !pon# that the transfer was for theoperational expenses+ 7e tried to 0!stify that the operationalexpenses of the Ad 7oc Task :orce was for a p!$lic p!rpose+12STICE (2NO3

7e concedes that there was a transfer# $!t the defensewas the )alidity of the transfer5

CO66ISSIONE* 7ABITAN3

8es# 8o!r 7onor+K&STICE P&NO$

7/26/2019 Sanchez vs. COA, 2008

15/32

Ja# %" #! #!"# on ;!#! #!! ;a" a #an"8! o8 8*nd" 8o- on!a/!n:< #o ano#! a/!n:

7/26/2019 Sanchez vs. COA, 2008

16/32

A# an< a#!, %n od! #o 8%na< a< #%" :a"! #o !"#, ;! "a d%":*"" ;!#! #!

d%"ao;!d #an"8! "a#%"8%!" #! "#andad a%d do;n 8o #! a*/-!n#a#%on 8o- "a)%n/"

*nd! S!:. 2565, A#. +I o8 #! 17 Con"#%#*#%on.

T! G!n!a Po)%"%on" o8 R.A. No. 71 o)%d!" #a# >E?3:!# 9< a:# o8 #!

Con/!"" o8 #! P%%%n!", no :an/! o -od%8%:a#%on "a 9! -ad! %n #! !3!nd%#*!

%#!-" a*#o%!d %n #%" A:# and o#! ao%a#%on" a;" *n!"" %n :a"!" o8

a*/-!n#a#%on" 8o- "a)%n/" %n ao%a#%on" a" a*#o%!d *nd! S!:#%on 2565 o8

A#%:! +I o8 #! Con"#%#*#%on.>04?

S!:. 2565, A#. +I o8 #! 17 Con"#%#*#%on, %n #*n, o)%d!"$

S!:. 2565 No a; "a 9! a""!d a*#o%%n/ an< #an"8! o8ao%a#%on" Ho;!)!, #! P!"%d!n#, #! P!"%d!n# o8 #! S!na#!, T!S!a@! o8 #! Ho*"! o8 R!!"!n#a#%)!", #! C%!8 K*"#%:! o8 #! S*!-!Co*#, and #! !ad" o8 Con"#%#*#%ona Co--%""%on" -a0?

In #! "a-! :a"!, #! Co*# a"o *!d #a# #! C%!8 o8 S#a88 o8 #! A-!d Fo:!"

o8 #! P%%%n!" -a< no# 9! /%)!n a*#o%#< #o #an"8! 8*nd" *nd! #%" a#%:! 9!:a*"!

#! !a%/n-!n# o8 "a)%n/" #o a*/-!n# %#!-" %n #! /!n!a ao%a#%on" a; 8o #!

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn34http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn35http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn36http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn34http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn35http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn36

7/26/2019 Sanchez vs. COA, 2008

17/32

!3!:*#%)! 9an: -*"# and :an 9! !3!:%"!d on< 9< #! P!"%d!n# *"*an# #o a "!:%8%:

a;.>07?

Pa!n#!#%:a0?

T! 170 Con"#%#*#%on :on#a%n!d an %d!n#%:a o)%"%on$

S!:. 165. No a; "a 9! a""!d a*#o%%n/ an< #an"8! o8

ao%a#%on", o;!)!, #! P!"%d!n#, #! P%-! M%n%"#!, #! S!a@!,

#! C%!8 K*"#%:! o8 #! S*!-! Co*#, and #! !ad" o8 :on"#%#*#%ona:o--%""%on" -a< 9< a; 9! a*#o%!d #o a*/-!n# an< %#!- %n #! /!n!aao%a#%on" a; 8o #!% !"!:#%)! o88%:!" 8o- "a)%n/" %n o#! %#!-"o8 #!% !"!:#%)! ao%a#%on".

Con"#*%n/ #%" o)%"%on, #! Co*# *!d %n #! !(!-%n!n# :a"! o8&emetria !.

Al0a$>0?

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn37http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn37http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn38http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn39http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn39http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn37http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn38http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn39

7/26/2019 Sanchez vs. COA, 2008

18/32

T! o%9%#%on #o #an"8! an ao%a#%on 8o on! %#!- #o ano#!

;a" !3%:%# and :a#!/o%:a *nd! #! 170 Con"#%#*#%on. Ho;!)!, #oa88od #! !ad" o8 #! d%88!!n# 9an:!" o8 #! /o)!n-!n# and #o"! o8#! :on"#%#*#%ona :o--%""%on" :on"%d!a9! 8!3%9%%#< %n #! *"! o8 *9%:8*nd" and !"o*:!", #! :on"#%#*#%on ao;!d #! !na:#-!n# o8 a a;a*#o%%n/ #! #an"8! o8 8*nd" 8o #! *o"! o8 a*/-!n#%n/ an %#!-8o- "a)%n/" %n ano#! %#!- %n #! ao%a#%on :on:!n!d. The leewaygranted was th!s liited+ The p!rpose and conditions for whichf!nds ay $e transferred were specified# i+e+ transfer ay $eallowed for the p!rpose of a!genting an ite and s!chtransfer ay $e ade only if there are sa)ings fro anotherite in the appropriation of the go)ernent $ranch orconstit!tional $ody+ >E-a"%" "*%!d?

T*", ;! d!:a!d *n:on"#%#*#%ona a. 1, S!:. 44 o8 P!"%d!n#%a D!:!! No. 1177

;%: a*#o%!d #! P!"%d!n# #o #an"8! an< 8*nd, ao%a#!d 8o #! d%88!!n#

d!a#-!n#", 9*!a*", o88%:!" and a/!n:%!" o8 #! E3!:*#%)! D!a#-!n#, ;%: a!

%n:*d!d %n #! G!n!a Ao%a#%on" A:#, #o an< o/a-, o!:# o a:#%)%#< o8 an

7/26/2019 Sanchez vs. COA, 2008

19/32

C%!8 K*"#%:! o8 #! S*!-! Co*#, #! H!ad" o8 Con"#%#*#%onaCo--%""%on" *nd! A#%:! I o8 #! Con"#%#*#%on, #! O-9*d"-an and#! Co--%""%on on H*-an R%/#" a! !!9< a*#o%!d #o a*/-!n# an

7/26/2019 Sanchez vs. COA, 2008

20/32

C!aB?!8o! /%)%n/ #!% "#a- o8 ao)a, #!"! #;o o88%:%a" ;% a)! #o "!! #o

%# #a#$ 61 The f!nds to $e realigned or transferred are act!ally sa)ings in the

ites of expendit!res fro which the sae are to $e taken" and >?@ The

transfer or realignent is for the p!rpose of a!genting the ites of

expendit!re to which said transfer or realignent is to $e ade+;=

A" %# %", #! 8a:# #a# #! !-%""%9! #an"8!" :on#!-a#!d 9< S!:#%on 2565,

A#%:! +I o8 #! 17 Con"#%#*#%on ;o*d o::* !n#%!< ;%#%n #! 8a-!;o@ o8 #!

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn42http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn43http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn44http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn42http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn43http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn44

7/26/2019 Sanchez vs. COA, 2008

21/32

!3!:*#%)!, !/%"a#%)!, *d%:%a4?#! :ond%#%on" on #! !!a"! o8

-on!< 8o- #! T!a"*47?a-on/ o#!", ;!! a "a8!/*ad" d!"%/n!d #o 8o!"#a

a9*"!" %n #! !3!nd%#*! o8 *9%: 8*nd".>4?

T! 8oo;%n/ !3:an/! 9!#;!!n Md-!. K*"#%:! Sando)a(G*#%!! and :o*n"!

8o !#%#%on!" %n!3oa9< !)!a" #a# !#%#%on!" ad @no;n #a# #!! ;!! no "a)%n/"

%n #! DILG a# #! #%-! o8 #! =*!"#%on!d #an"8!", #*"$

K&STICE G&TIERREZ$A R%/#, a::od%n/ #o #! a; a*/-!n#a#%on %-%!" #! !3%"#!n:!

o8 an %#!-, o!:#, a:#%)%#< o *o"! ;%# an ao%a#%on *on ;%:%-!-!n#a#%on o "*9"!=*!n# !)a*a#%on o8 n!!d!d !"o*:!" %"d!#!-%n!d #o 9! d!8%:%!n#, -< =*!"#%on %"%" #!! a 8*nd%n/ %n #! #a"@8o:! #o 9! a*/-!n#!d o ;a" #!! %n"*88%:%!n# 8*nd" %n #! #a"@ 8o:! #o9! a*/-!n#!d

ATTY. MADRIAGA$

I8 Yo* Hono" !a"!, I a- no# %)< #o #! ao%a#%on 8o #!O88%:! o8 #! P!"%d!n#, 9*# ;! @no;, Yo* Hono, %" #a# #!"! a-o*n# o8S%3 H*nd!d To*"and P!"o" ;a" on< #o a*/-!n# o #o %n:!a"! ;a#!)!8*nd" !a" ;o*d 9! *nd! #! O88%:! o8 #! P!"%d!n# 8o "*: a/a/an#*an #a"@ a" #! %-!-!n#a#%on o !aa#%on 8o #!%-!-!n#a#%on o8 #! Cod!, Yo* Hono. So, I a- "o< 9*# I don no#a)! @no;!d/! a" #o #! ao%a#%on" o8 #! O88%:! o8 #! P!"%d!n# %n!/ad #o #%" #

7/26/2019 Sanchez vs. COA, 2008

22/32

ATTY. MADRIAGA$

8es# 8o!r 7onor+K&STICE G&TIERREZ$

S!:ond !=*%!-!n# %" #a# #!! -*"# 9! a:#*a "a)%n/" %n #! %#!-8o- ;%: #! "a-! a! #o 9! #a@!n, :an 4?

F*#!, #! !:od" o8 #%" :a"! *n-%"#a@a9< o%n# #o #! !a%#< #a# #!!

;!! no sa)ingsa# #! #%-! o8 #! =*!"#%on!d #an"8!. To 9!/%n ;%#, #! 8%"#

d%"ao;!d )o*:! %n #! a-o*n# o8 P0,. ;a" a%d *nd! C!:@ No. 144

da#!d 01 Kan*a< 12. T! !:od" %nd%:a#! #a# #! "!:ond #an"8! o::*!d on 2

A% 12.>5? P!"*-a9

on 1 Kan*a< 12 o 0 da

7/26/2019 Sanchez vs. COA, 2008

23/32

O9)%o*"50?

T! 8a:# #a# #! "*9"!=*!n#

#! 12 GAA #a# :o*d a)! 9!!n )a%d< #an"8!!d.

T! ao%a#%on 8o #! Caa9%%#< B*%d%n/ Po/a- ;a" !"!n#!d %n #! 12

GAA %n #! 8oo;%n/ -ann!$>55?

.

B. Lo:a

7/26/2019 Sanchez vs. COA, 2008

24/32

a" !a%" and -a%n#!nan:! %n#%n/ and 9%nd%n/ "*9":%#%on #o !%od%:a" and

-a/a%n!" ad%o:a"#, #!!:a"# and do:*-!n#a< 8%-" !/a !3!n"!" "!:*%#< and

an%#o%a "!)%:!" and -!a and #an"o#a#%on ao;an:!.>5?

P!"ona "!)%:!", on #! o#! and, %n:*d! #! a57?;%! :a%#a o*#a#o #! a""!#" o8 /o)!n-!n#, %n:*d%n/ %n)!"#-!n#" %n #! :a%#a o8 /o)!n-!n#(o;n!d

o :on#o!d :ooa#%on" and #!% "*9"%d%a%!" a" ;! a" %n)!"#-!n#" %n *9%:

*#%%#%!" "*: a" *9%: -a@!#" and "a*/#!o*"!".>5?

Ma%n#!nan:! and o!a#%n/ !3!n"!" and !"ona "!)%:!" a! :a""%8%!d

a" :*!n# o!a#%n/ !3!nd%#*!" o ao%a#%on" 8o #! *:a"! o8 /ood" and

"!)%:!" 8o :*!n# :on"*-#%on o 8o 9!n!8%#" !3!:#!d #o #!-%na#! ;%#%n #! 8%":a

5?

B< #! na#*! o8 -a%n#!nan:! and o!a#%n/ !3!n"!", "a)%n/" -a< /!n!a< 9!

d!#!-%n!d a# #! !nd o8 #!

a9andon-!n# o8 #! ;o@ 8o ;%: #! ao%a#%on ;a" a*#o%!d. In :on#a"#,

"a)%n/" 8o- !"ona "!)%:!" -a< /!n!a< 9! d!#!-%n!d !)!n a# #! o!n%n/ o8 #!

8%":a

I# "o*d 9! !-a"%!d #a# #! 12 GAA d%d no# o)%d! an ao%a#%on 8o

!"ona "!)%:!" 8o #! Caa9%%#< B*%d%n/ Po/a-. Sa)%n/" 8o- )a:an# o"%#%on"

;%: !#a%n #o !"ona "!)%:!", #!!8o!, -a< no# 9! :on"%d!!d "a)%n/" 8o- #!

F*nd ;%: -a< 9! #an"8!!d.

I# %" odd #a# d*%n/ oa a/*-!n#, !#%#%on!" d%d no# 9o#! #o a""!# #o #!

Co*# #a# #!! ;a" a:#*a "a)%n/" 8o- #! F*nd ;%: :o*d a)! 9!!n #an"8!!d,

o-#%n/ K*"#%:! 6a#! C%!8 K*"#%:! Pan/an%9an #o o%n# o*# #a# !#%#%on!" "o*d

a)! a":!#a%n!d #! !3%"#!n:! o8 a:#*a "a)%n/" !"# #! !#%#%on 9! d%"-%""!d a" %# %"

9a"!d on "!:*a#%on.

K&STICE PANGANIBAN$

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn56http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn57http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn58http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn59http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn56http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn57http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn58http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn59

7/26/2019 Sanchez vs. COA, 2008

25/32

So

7/26/2019 Sanchez vs. COA, 2008

26/32

O#!;%"!, ?

Fo- #! 8o!/o%n/, #!! %" no =*!"#%on #a# #!! ;!! no "a)%n/" 8o- #!F*nd a# #! #%-! o8 #! #an"8!. T! Co*# :anno# od on #o #! disp!ta$le

pres!ptions#a# o88%:%a d*#< ad 9!!n !/*a< !8o-!d and #a# #! a; ad

9!!n o9!

F*#!-o!, #! 12 GAA %#"!8 8o!:o"!" #! *"! o8 "a)%n/" 8o- #! F*nd 8o

*o"!" o#! #an #o"! 8o ;%: %# ;a" !"#a9%"!d a" "!:%8%!d *nd! #! a;. T!

S!:%a Po)%"%on" a%n< "#a#!$

S!:%a Po)%"%on"

?+ Caa9%%#< B*%d%n/ Po/a- 8o Lo:a P!"onn!. T! a-o*n#!!%n ao%a#!d 8o #! Caa9%%#< B*%d%n/ Po/a- 8o o:a!"onn! "a 9! *"!d 8o o:a /o)!n-!n# and :o--*n%#< :aa9%%#T! ao%a#%on" a*#o%!d !!%n "a 9! ad-%n%"#!!d 9< #!

D!a#-!n# o8 #! In#!%o and Lo:a Go)!n-!n# and "a 9! !!a"!d*on "*9-%""%on o8 a ;o@ and 8%nan:%a an "*o#!d 9< a d!#a%!d9!a@do;n o8 #! o!:#", a:#%)%#%!" and o9!:#" o8 !3!nd%#*!" oo"!d#o 9! 8*nd!d.

Sa)ings generated o)er and a$o)e the re&!ireents

prescri$ed in Section . of the 'eneral (ro)isions of this Actshall $e ade a)aila$le for the Capa$ility B!ilding (rogra ofthe Departent of the Interior and %ocal 'o)ernent for localofficials and eployees# s!$0ect to Section / of (+D+ ,,6S!:.05, Boo@ +I o8 E.O. No. 22.

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn60http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn60

7/26/2019 Sanchez vs. COA, 2008

27/32

T*", a""*-%n/ #a# #!! ;!! "a)%n/" 8o- #! ao%a#%on 8o #! E3!:*#%)!

D!a#-!n#, #! Caa9%%#< B*%d%n/ Po/a- "o*d a)! 9!!n #! !:%%!n# o8 an1?o8 #! 12 GAA. T! F*nd "o*d a)!

9!!n #! 9!n!8%:%a< and no# #! 9!n!8a:#o. Mo!o)!, "*: "a)%n/" "o*d a)! 8%"#

9!!n *"!d #o a:=*%! !=*%-!n# %n 8*#!an:! o8 #! Caa9%%#< B*%d%n/ Po/a- a"

;a" #! :!a %n#!n# o8 #! a;.

A" !/ad" #! !=*%!-!n# #a# #!! 9! an %#!- #o 9! a*/-!n#!d, ;%: %" a"o

a sine ua non %@! #! 8%"# !=*%!-!n# on #! !3%"#!n:! o8 "a)%n/", #!! ;a" no %#!-

8o a*/-!n#a#%on %n #! ao%a#%on 8o #! O88%:! o8 #! P!"%d!n# a# #! #%-! o8 #!

#an"8!" %n =*!"#%on. A*/-!n#a#%on d!no#!" #a# an ao%a#%on ;a" d!#!-%n!d #o

9! d!8%:%!n# a8#! #! %-!-!n#a#%on o8 #! o!:# o a:#%)%#< 8o ;%: anao%a#%on ;a" -ad!, o a8#! an !)a*a#%on o8 #! n!!d!d !"o*:!". To "a< #a# #!

!3%"#%n/ %#!-" %n #! ao%a#%on 8o #! O88%:! o8 #! P!"%d!n# a!ad< n!!d!d

a*/-!n#a#%on a" !a< a" 01 Kan*a< 12%" *##%n/ #! :a# 9!8o! #! o"!.

T! #a"@ 8o:! "!n# #! d%"ao;!d a-o*n# on 9!a8 o8 #! DILG a!/!d< #o

%-!-!n# an %#!- o8 ao%a#%on o8 #! DILG. T%" !)%n:!" #! 8a:# #a# #!! ;a" no

%#!- %n #! ao%a#%on 8o #! O88%:! o8 #! P!"%d!n# ;%: #! d%"ao;!d a-o*n#

:o*d a)! a*/-!n#!d.

T! ad #oc>2?na#*! o8 #! #a"@ 8o:! ;o"! o!a#%on" #! %!/a< #an"8!!d

8*nd" ;!! "*o"!d #o 8%nan:! !:%"!< *nd!":o!" #! %-!-an!n:! and

#an"%#o%n!"" o8 #! /o* and %#" a:#%)%#%!". H!n:!, #! ad #oc9od< %#"!8 %" %n:on"%"#!n#

;%# #! no#%on #a# #!! ;a" an !3%"#%n/ %#!- o8 ao%a#%on ;%: n!!d!d #o 9!

a*/-!n#!d.

T! a9"!n:! o8 an< %#!- #o 9! a*/-!n#!d "#a@< o!:#" #! %!/a%#< o8 #!

d%)!"%on o8 #! 8*nd" and #! o8%/a#! "!nd%n/ #!!o8.

J%# #! 8o!/o%n/ :on"%d!a#%on", %# %" :!a #a# no )a%d #an"8! o8 #! F*nd #o

#! O88%:! o8 #! P!"%d!n# :o*d a)! o::*!d %n #%" :a"! a" #!! ;a" n!%#!

a!/a#%on no oo8 #a# #! a-o*n# #an"8!!d ;a" "a)%n/" o #a# #! #an"8! ;a" 8o

#! *o"! o8 a*/-!n#%n/ #! %#!- #o ;%: #! #an"8! ;a" -ad!.

http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn61http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn61http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn62http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn61http://sc.judiciary.gov.ph/jurisprudence/2008/april2008/127545.htm#_ftn62

7/26/2019 Sanchez vs. COA, 2008

28/32

F*#!, ;! 8%nd #a# #! *"! o8 #! #an"8!!d 8*nd" ;a" no# %n a::odan:! ;%#

#! *o"!" a%d do;n 9< #! S!:%a Po)%"%on" o8 R.A. 71.

T! Caa9%%#< B*%d%n/ Po/a- ;a" !"#a9%"!d *"*an# #o #! -anda#! o8

o:a a*#ono-< *nd! #! 17 Con"#%#*#%on :a%!d o*# 9< #! Lo:a Go)!n-!n# Cod!o8 11. I# ;a" "*o"!d #o /*%d! o:a :o--*n%#%!" #o 9!:o-! "!8(!%an# and :aa9!

o8 "!8(/o)!nan:!. In od! #o 8%nan:! #! o/a-, R.A. No. 71 "!# * #! F*nd

!3%:%#< d!:a%n/ #a# %# "a 9! *"!d 8o o:a /o)!n-!n# and :o--*n%#< :aa9%%#

a:#%n/ *nd! #! a*#o%#< o8 !%#! o88%:!. T! oo"a #o :!a#! #! #a"@ 8o:! ;a"

%n%#%a#!d 9< A##

7/26/2019 Sanchez vs. COA, 2008

29/32

Ja# %" aa!n# 8o- #! !:od" %" #a# #! a-o*n# %n =*!"#%on ;a" "!n# #o

d!8a< "aa%!" o8 !"onn!, o88%:! "*%!", o88%:! !n#a", 8ood" and -!a",

!#:.>4? T! a*d%# :ond*:#!d 9< #! DILG A*d%#o :o)!!d 9o# #! %n)a%d%#< o8 #!

#an"8! o8 8*nd" and #! %!/a%#< o8 #! *"! #!!o8. T! D!a#-!n# A*d%#o

:on:*d!d #a# #! =*!"#%on!d a-o*n# ;a" no# *"!d 8o #! *o"!" !n*-!a#!d %n #!

S!:%a Po)%"%on" o8 R.A. 71.

T%" !)a*a#%on ;a" *!d 9< #! COA %#"!8 a"o on 9o# o%n#". I# "a%d$

R!)%!;%n/ #! /o*nd" o8 #%" -o#%on 8o !:on"%d!a#%on, #%"

Co--%""%on 8%nd" no !/a *"#%8%:a#%on #o d!)%a#! 8o- #! "#and #a@!n 9

7/26/2019 Sanchez vs. COA, 2008

30/32

a)%n/ :on#o #!!o8 and "*9!:# #o !#%n!n# 9*d/!# a;, *!"and !/*a#%on". 6&nd!":o%n/ "*%!d

A!an#" :anno# d%"*#! #! 8a:# #a# #!< ;!! d*< %n8o-!d o8

#! na#*! and :a*"! o8 #! a!/!d %n8a:#%on. T! :on"#%#*#%ona

/*aan#!! o8 d*! o:!"" o8 a; ;a" "#%:#< o9"!)!d a" #! /o*nd" 8o#! d%"ao;an:! ;!! "!:%8%:a< !n*-!a#!d %n #! 0dIndo"!-!n#da#!d Ma< 25, 12 #o #! FMS D%!:#o, DILG.

La"#?#! COA a88%-!d #! *%n/ o8 #! R!"%d!n# A*d%#o

8o #! Na#%ona Ho-! Mo#/a/! F%nan:! Cooa#%on d%"ao;%n/ %n a*d%# #! a##!"

d%"9*"!-!n#" 8o #! *:a"! o8 a a:! o8 and *nd! #! Co--*n%#< Mo#/a/!

Po/a-. J! "*"#a%n!d #! COA !%#!a#%n/ #a# %n #%" *%"d%:#%on, 8%nd%n/" ;%:a)! 9!!n a88%-!d and !a88%-!d aon/ #! ad-%n%"#a#%)! %!a:< a! /!n!a

7/26/2019 Sanchez vs. COA, 2008

31/32

a! !n#*"#!d ;%# #! !/*a#%on o8 a:#%)%#%!" :o-%n/ *nd! #! "!:%a#!:n%:a @no;!d/! and #a%n%n/ o8 "*: a/!n:%!". J%# a #! -o!!a"on "o*d #%" *! od ;!n, a" %n #! %n"#an# :a"!, #! 8%nd%n/" o8!"ond!n# Raon a)! 9!!n a88%-!d and !a88%-!d aon/ #!ad-%n%"#a#%)! %!a:7?

T! %n!*:#a9! :on:*"%on %" #a# !#%#%on!" "o*d 9! !d !"ona< %a9! 8o

#! d%"ao;!d d%"9*"!-!n# 9< )%#*! o8 #!% o"%#%on a" *9%: o88%:%a" !d

a::o*n#a9! 8o *9%: 8*nd".>? S!:. 10 o8 P.D. No. 1445 o)%d!"$

S!:. 10. "eneral lia0ility for unla1ful e2penditures.3E3!nd%#*!" o8 /o)!n-!n# 8*nd" o *"!" o8 /o)!n-!n# o!#< %n)%oa#%on o8 a; o !/*a#%on" "a 9! a !"ona %a9%%#< o8 #! o88%:%a o!-o

S!:#%on 1 o8 #! Man*a o8 C!#%8%:a#! o8 S!##!-!n# and Baan:!" "#a#!"$1.1 T! %a9%%#< o8 *9%: o88%:!" and o#! !"on" 8o a*d%#

d%"ao;an:!" "a 9! d!#!-%n!d on #! 9a"%" o8$ 6a #! na#*! o8 #!d%"ao;an:! 69 #! d*#%!", !"on"%9%%#%!" o o9%/a#%on" o8 #!o88%:!"!"on" :on:!n!d 6: #! !3#!n# o8 #!% a#%:%a#%on o%n)o)!-!n# %n #! d%"ao;!d #an"a:#%on and 6d #! a-o*n# o8 o""!" oda-a/!" "*88!!d 9< #! /o)!n-!n# #!!9

7/26/2019 Sanchez vs. COA, 2008

32/32

P!#%#%on!" Sa%no, San:!, R!/aa, Baa#a and A/9a