Title
Altres vs. Empleo
Case
G.R. No. 180986
Decision Date
Dec 10, 2008
Petitioners sought mandamus to compel city accountant to certify fund availability for their appointments, denied due to resolutions halting processing. SC ruled city accountant has ministerial duty under Sec. 474(b)(4), case moot but resolved for future guidance.

Case Summary (G.R. No. 223623)

Procedural History

• July–June 2004: Notices of vacant positions, public announcements, applications, and mayoral appointments issued.
• CSC Field Office disapproved appointments for lack of fund‐availability certification; CSC Regional Office No. XII dismissed appeals as appointments lacked prescribed requirements.
• Petition for mandamus filed in RTC Iligan City Branch 3 to compel issuance of fund‐availability certification (Sec. 1(e)(ii), Rule V, CSC Mem. Circ. No. 40, Series of 1998) and signing of position forms.
• RTC denied the petition, holding that fund‐availability certification for salary payment is a city treasurer’s ministerial duty (Sec. 344, Local Government Code).
• RTC denied reconsideration; petition for review on certiorari elevated to the Supreme Court.

Procedural Compliance

Respondents challenged the petition’s verification and certification against forum shopping as only eleven of fifty-nine petitioners signed, with no identification presented to the notary. Petitioners invoked substantial compliance and justifiable cause (inability to contact others). The Court:

  1. Distinguished verification (flexible, curable) from certification against forum shopping (strict, normally uncured).
  2. Found substantial compliance: signatories had personal knowledge; non-signers dropped as parties.
  3. Accepted supplemental submission of community tax details.

Issue Presented

Whether the ministerial duty to issue the certification of availability of funds for CSC appointment approval devolves on the city accountant under Section 474(b)(4) of the Local Government Code or on the city treasurer under Section 344.

Mootness and Justiciability

Although CSC disapproval rendered petitioners’ appointments void and the case technically moot, the Court exercised its discretion to resolve the legal issue due to its capacity for repetition and public interest.

Statutory Analysis on Certification of Funds

• Section 474(b)(4) (LG Code): “The accountant … shall certify to the availability of budgetary allotment to which expenditures and obligations may be properly charged.” Applies prior to obligation and payment, encompassing certification for salary appropriations before CSC approval.
• Section 344 (LG Code): Governs post-obligation disbursement—requires budget officer, accountant, and treasurer certifications to support voucher issuance for services already rendered or expenses incurred

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