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    COA of The Province of Cebu V Cebu - G.R. No. 141386 - 29 November 2001

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    Jun Magdaraog
    The Commission on Audit (COA) issued notices of suspension to the province of Cebu for charging the salaries of teachers appointed for extension classes and college scholarship grants to the province's Special Education Fund (SEF). The province argued these expenses were allowed under the Local Government Code. The Supreme Court ruled that while teacher salaries for extension classes could be charged to the SEF, scholarship grants were not authorized and must be paid from the province's general funds. The court affirmed the Regional Trial Court's decision with the modification that charges must be expressly included in the statute to be permitted.

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    COA of The Province of Cebu V Cebu - G.R. No. 141386 - 29 November 2001

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    Jun Magdaraog
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    The Commission on Audit (COA) issued notices of suspension to the province of Cebu for charging the salaries of teachers appointed for extension classes and college scholarship grants to the province's Special Education Fund (SEF). The province argued these expenses were allowed under the Local Government Code. The Supreme Court ruled that while teacher salaries for extension classes could be charged to the SEF, scholarship grants were not authorized and must be paid from the province's general funds. The court affirmed the Regional Trial Court's decision with the modification that charges must be expressly included in the statute to be permitted.

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    COA of the Province of Cebu v Cebu_G.R. No. 141386_29 November 2001

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    The Commission on Audit (COA) issued notices of suspension to the province of Cebu for charging the salaries of teachers appointed for extension classes and college scholarship grants to the province's Special Education Fund (SEF). The province argued these expenses were allowed under the Local Government Code. The Supreme Court ruled that while teacher salaries for extension classes could be charged to the SEF, scholarship grants were not authorized and must be paid from the province's general funds. The court affirmed the Regional Trial Court's decision with the modification that charges must be expressly included in the statute to be permitted.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    212 views1 page

    COA of The Province of Cebu V Cebu - G.R. No. 141386 - 29 November 2001

    Uploaded by

    Jun Magdaraog
    The Commission on Audit (COA) issued notices of suspension to the province of Cebu for charging the salaries of teachers appointed for extension classes and college scholarship grants to the province's Special Education Fund (SEF). The province argued these expenses were allowed under the Local Government Code. The Supreme Court ruled that while teacher salaries for extension classes could be charged to the SEF, scholarship grants were not authorized and must be paid from the province's general funds. The court affirmed the Regional Trial Court's decision with the modification that charges must be expressly included in the statute to be permitted.

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    © All Rights Reserved
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    COA of the Province of Cebu v Province of Cebu

    GR No. 141386 November 29, 2001

    FACTS:
    The provincial governor of the province of Cebu, as chairman of the local school board,
    under Section 98 of the Local Government Code, 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 the Commission on Audit (COA) of the
    Province of Cebu, for the period January to June 1998, 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. With the effectivity of the Local Government Code of
    1991, petitioner contends that R.A. No.5447 was repealed, leaving Section 100 (c) of the Code to
    govern the disposition of the SEF, to wit:

    SEC 100. Meeting and Quorum;


    Budget (c) The annual school board budget shall give priority to the following:(1) Construction,
    repair, and maintenance of school buildings and other facilities of publicelementary and
    secondary schools;(2) Establishment and maintenance of extension classes where necessary;
    and(3) Sports activities at the division, district, municipal, and barangay levels.

    ISSUES:
    Whether or not the salaries and personnel-related benefits of public school teachers appointed
    bythe local chief executives in connection with the establishment and maintenance of
    extensionclasses; as well as the expenses for college scholarship grants, chargeable to the
    SpecialEducation Fund (SEF) of the local government unit concerned?

    HELD:
    he Decision of the Regional Trial Court of Cebu City, Branch 20, in Civil Case No. CEB-24422,
    is AFFIRMED with MODIFICATION applying the Doctrine of Casus Ommisus (Casusomissus
    pro omisso habendus es). A person, object, or thing omitted from an enumeration in astatute must be
    held to have been omitted intentionally. It is not for this Court to supply suchgrant of scholarship
    where the legislature has omitted it.The salaries and personnel-related benefits of the teachers
    appointed by the provincial school board of Cebu in connection with the establishment and
    maintenance of extension classes are declared chargeable against the Special Education Fund of
    the province. However, the expenses incurred by the provincial government for the college
    scholarship grants should not be charged against the Special Education Fund, but against the
    General Funds of the province of Cebu. Since salaries, personnel-related benefits and scholarship
    grants are not among those authorized as lawful expenditures of the SEF under the Local
    Government Code, they should be deemed excluded there from.

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