Case Summary (G.R. No. 256285)
Facts of the Case
In 2009, Dominguez approved the Sarangani Province Local Government Security Plan, aimed at enhancing intelligence operations in response to escalating incidents in the province. The provincial government allocated funds for various activities, including training for civilian volunteers and the registration of unlicensed firearms. To cover expenditures surpassing budget limitations set by DILG Memorandum Circular No. 99-65, Dominguez submitted requests for exemptions, which were granted for 2009 and 2010. However, the COA later flagged expenditures from 2011 and 2012 as irregular, leading to the issuance of Notices of Disallowance for 3.3 million and 1.38 million pesos, respectively.
Notices of Disallowance
The COA's Notices of Disallowance highlighted that the expenditures were improperly charged to intelligence and confidential funds rather than peace and order funds, as mandated by MC No. 99-65. Specific activities disallowed included training for barangay tanods, firearms inventory, and conflict transformation training associated with peace initiatives, which the COA deemed related to peace and order activities rather than intelligence operations.
Appeals and COA's Ruling
In challenging the Notices of Disallowance, Dominguez argued that the activities conformed to MC No. 99-65 and that his reliance on previous approvals from the DILG constituted good faith. The COA found these justifications insufficient, emphasizing that the activities fell outside the permissible uses of intelligence funds. The application of the ejusdem generis rule was deemed misplaced by the COA since the enumeration in MC No. 99-65 did not extend to activities aimed at peace and order.
Petitioner’s Motion for Reconsideration
Dominguez filed a motion for reconsideration, reiterating his claims of good faith and prior approvals. However, the COA rejected the motion, asserting that prior approvals did not negate the necessity of obtaining exemptions for subsequent fiscal years, particularly noting the lack of approval from the DILG for 2011 and 2012.
Supreme Court Ruling
The Supreme Court affirmed COA’s decisions, ruling that no grave abuse of discretion was evident in COA's actions. It upheld the assessment that expenditures related to peace and order should not be charged to intelligence funds, emphasizing the clear limitations set out in MC No. 99-65. The court concluded that Dominguez acted with gross negligence in disbursing the funds without prior DILG approval, thereby affirming the liability for returning P4,680,000.00. The co
...continue readingCase Syllabus (G.R. No. 256285)
Case Overview
- The case at hand involves a Petition for Certiorari under Rule 64, contesting the Decision dated May 10, 2017, and the Resolution dated March 15, 2018, of the Commission on Audit (COA).
- The COA affirmed two Notices of Disallowance, which found the petitioner, Miguel Rene A. Dominguez, and others liable for returning a total of P4,680,000.00 for alleged irregular disbursements related to intelligence and confidential activities in Sarangani province for the years 2011 and 2012.
Background Facts
- In 2009, Dominguez, the then Governor of Sarangani, approved the Sarangani Province Local Government Security Plan due to rising security incidents.
- The Security Plan included funding for several activities, including training for barangay tanods, inventory and registration of unlicensed firearms, and conflict transformation training.
- The provincial government sought and received exemptions from budget limitations from the Department of the Interior and Local Government (DILG) for 2009 and 2010.
COA Findings
- The COA-Intelligence and Confidential Fund Audit Unit (ICFAU) issued Audit Observation Memoranda in May 2013, indicating that several reported activities were misclassified as intelligence and confidential activities and should instead fall under peace and order activities.
- Following the evaluation of justifications provided by Dominguez, the COA issued two Notices of Disallowance on September 11, 2013,