During the oral arguments of the consolidated cases (Belgica v. Ochoa, G.R. No. 208566) on the “Pork Barrel System” held on 8 October 2013, COA Chairman Maria Grace Pulido-Tantold the Supreme Court that “In respect to what they found out in their 2007 to 2009 report, they are in the process of issuing the Notices of Disallowance.”
During the oral arguments of the consolidated cases (Belgica v. Ochoa, G.R. No. 208566) on the “Pork Barrel System” held on 8 October 2013, COA Chairman Maria Grace Pulido-Tantold the Supreme Court that “In respect to what they found out in their 2007 to 2009 report, they are in the process of issuing the Notices of Disallowance.”
COME NOW, Petitioners, thru counsel, unto this Honorable Court, respectfully aver, that
I. PROLOGUE
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1.1. The Commission on Audit is the guardian ofpublic funds. It is tasked to be vigilant and conscientious in safeguarding the proper use of the governments, and ultimately the peoples, property. The exercise of its general audit power is among the constitutional mechanisms that gives life to the check and balance system inherent in our form of government (Delos Santos, et al. v. COA, G.R. No. 198457, August 13, 2013, citing Veloso v. COA, G.R. No. 193677, September 6, 2001, 656 SCRA 767, 776)
1.2. As explicitly stated in Article IX-D, Section 2(1), 1987 Constitution,the COA has the power, authority, andduty to examine, audit, and settle all accounts pertaining to the revenue and receipts, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the government, or any of its subdivisions, agencies, or instrumentalities, including government- owned and controlled corporations with original charters, and on post-audit basis: (a) constitutional bodies, commissions and offices that have been granted fiscal autonomy under this Constitution; (b) autonomous state colleges and universities; (c) other government-owned and controlled corporations and their subsidiaries; and (d) such other non- governmental entities receiving subsidy or equity, directly or indirectly, from or through the government, which are required by law or the granting institution to submit to such audit as a condition of subsidy or equity.
In the exercise thereof, it is vested with exclusive authority to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, INCLUDING THOSE FOR THE PREVENTION AND DISALLOWANCE OF IRREGULAR, UNNECESSARY, EXCESSIVE, EXTRAVAGANT, OR UNCONSCIONABLE EXPENDITURES, OR USES OF GOVERNMENT FUNDS AND PROPERTIES. (Art. IX-D, Sec. 2(2), 1987 Constitution;see also Sec. 11(2), Chapter 4, E.O. 292)
(Bold-face, italics and underlining, supplied.) 3
1.3. Under Section 2, Revised Rules of Procedure of the Commission on Audit, the Chairman asChief Executive Officer of the Commission shall (1) CONTROL AND SUPERVISE THE GENERAL ADMINISTRATION OF THE COMMISSION, (2) DIRECT AND MANAGE THE IMPLEMENTATION AND EXECUTION OF POLICIES, STANDARDS, RULES AND REGULATIONS PROMULGATED BY THE COMMISSION and (3) CONTROL AND SUPERVISETHE AUDIT OF HIGHLY TECHNICAL OR CONFIDENTIAL TRANSACTIONS OR ACCOUNTS OF ANY GOVERNMENT AGENCY.
(Bold-face and underlining, ours.)
II. NATURE and basis OF THE PETITION
2.1. This petition for Mandamus is anchored on Rule 65, Sec. 3, 1997 Rules of Civil Procedure, viz:
xxx.When any tribunal, board, officer or person unlawfully neglects the performance of an act which the law specifically enjoins as a duty resulting from an office, trust, or station xxx, and there is no other plain, speedy and adequate remedy in the ordinary course of law, the person aggrieved thereby may file a verified petition in the proper court, alleging the facts with certainty and praying that judgment be rendered commanding the respondent, immediately or at some other time to be specified by the court, to do the act required to be done to protect the rights of the petitioner by reason of the wrongful acts of the respondent. xxx.
(Bold-face anditalics, supplied.)
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and Section 5, Article VIII of the Constitution which confers upon the Supreme Court original jurisdiction over petitions for certiorari, prohibition, mandamus, quo warranto and habeas corpus. (Chavez v. PCCG, infra)
2.2. In Chavez v. PCCG (G.R. No. 130716, December 9, 1998), the Court per Panganiban, J.,held that there had been instances where petitioners resort to a mandamus proceeding, seeking to enforce a public right as well as to compel performance of a public duty mandated by no less than the fundamental law, was upheld by the Supreme Court such asin Tanada v. Tuvera (136 SCRA 27, 36- 37, April 24, 1985 per Escolin, J. and in Legaspi v. Civil Service Commission. (150 SCRA 530, 536, May 29, 1987)
(Bold-face, underlining and emphasis, ours.)
III. TIMELINESS OF THE PETITION
3.1. This petition is timely filedsince respondents areCONTINUOUSLYNEGLECTING the performance of imperativepublic duties, NAMELY,the (1)dutyto issue or cause to be issued Notices of Disallowance(NDs)of the disallowed 6.156 billionin Priority development assistance funds (PDAFs),and,the(2) duty to act on therequest for copies of notices served, if any.
Such continuous refusal to perform an act enjoined by law as a duty, may be questioned anytime for as long as the NDs remained unissued or the request for copies of notices served, if any, is not addressed.
IV. THE PARTIES
4.1. Petitioner Greco Antonious Beda B. Belgicais a civic- conscious citizen, taxpayer, anti-corruption advocate, and former Manila City Councilor. He may be served with the processes of the Honorable Court at 262 San Rafael St., San Miguel, Manila. 5
4.2. Petitioner Reuben M. Abante is a Christian bishop, civic- conscious citizen, and taxpayer. He may be served with the processes of the Honorable Court at 89 ROTC Hunters St., Tatalon, Quezon City.
4.3. Petitioner Jose L. Gonzalez is a civic-minded citizen, anti- corruption advocate, and taxpayer. He may be served with the processes of the Honorable Court at 80 Don Victorino St., Don Antonio Heights, Quezon City.
4.4. Petitioner Quintin Paredes San Diego is a civic- mindedcitizen, anti-corruption advocate, and taxpayer. He may be served with the processes of the Honorable Court at 101 Panay Avenue, Quezon City.
4.5. Respondent Maria Gracia Pulido-Tan is the Chairman and Chief Executive Officer of the Commission on Auditwho authorized the holding of a special audit of the Priority Development Assistance Funds covering the period 2007 to 2009. She may be served with the processes of the Honorable Court at the Office of the Chairman, Commission on Audit, Commonwealth Avenue, Quezon City.
4.6. Respondent Susana P. Garcia is the Director, Special Audits Office, Commission on Audit. It was her office that actuallyconducted the audit of the PDAFs and the Various Infrastructures involving Local Projects. She may be served with the processes of the Honorable Court at the aforesaid office, Commonwealth Avenue, Quezon City.
V. ANTECEDENTS
5.1. During the oral arguments of the consolidated cases (Belgica v. Ochoa, G.R. No. 208566) on the Pork Barrel System held on 8 October 2013, COA Chairman Maria Grace Pulido-Tantold the Supreme Court that In respect to what they found out in their 2007 to 2009 report, they are in the process of issuing the Notices of Disallowance. Thus
xxx. 6
Justice Bersamin:
Thank you Chief. Chairman, Chairman Pulido Tan again. I am just curious Has the COA to your knowledge ever disallowed any PDAF allocation, whether soft or hard, that a Congressman or a Senator has directed?
Chairperson Pulido Tan:
Yes, Your Honor. In respect of what we found out in 2007 to 2009 report, we are in the process of issuing the Notices of Disallowance.xxx.
xxx.
Justice Bersamin:
So, I will presume from your answer that all these transactions, itong mga Napoles na sinasabi ha, Im not condemning anyone or making a judgment. Kung hindi dumaan sa Procurement Law, technically speaking, strictly speaking, literally speaking, would be disallowed.
Chairperson Pulido Tan:
Opo, opo, in the process na po yung issuance.
Justice Bersamin:
So, sa tantya mo, as you stand there now, how many have been disallowed?
Chairman Pulido Tan:
Ah, Sir, Your Honor, Im sorry, the procedure is that we issue a Notice of Disallowance per transaction. So theres going to be thousands and thousands of disallowances given the scope of the 7
audit. In terms of the amount, Your Honor, we would estimate about six (6) billion worth of disallowances that will be made within the year.
xxx.
(Bold-face, underlining and emphasis,ours.)
Copies of Pages 120-122 of the Transcript of Stenographic Notes are hereto attached as ANNEX B with sub-markings (B-1 and B-2).
5.2. Thru a letter, petitioner Belgica remindedCOA Chairman and CEO Maria Gracia Pulido-Tan of the need to issue the NDs which she promised the Supreme Court and the people, during the oral arguments in the Belgica, et al. v. Ochoa, et al., consolidated cases last 8 October 2013, relative to the misused PDAFs, and in addition, requested for copies of notices served. Thus
xxx
Dear Chairperson Tan:
Blessings.
We thank you for promising during the Oral Arguments streamed nationwide that your office will be issuing Notices of Disallowance to the PDAF-tainted Senators, Congressmen, and Executive officials.
We would like to remind the Chairperson however, that the petitioners and the millions of Filipinos who heard and held on to the promise the Chairperson gave the Court has been long waiting for its (sic) issuance. The Supreme Court has already struck down by a unanimous vote, the Pork Barrel. As such, we eagerly await the fulfilment of the promise.
For the honor of your word and the office that you chair, may we ask the chairperson to fulfill her duty of satisfying 8
the promise she gave the Filipino people under oath at the Supreme Court.
If the notices have been served without the knowledge of the petitioners, may we ask to be furnished a copy of the notices sent.Hoping for your prompt action on this request.
Thank you very much.
Sincerely yours,
(Sgd.) GRECO BELGICA Main Petitioner, G.R. No. 208566 SC Decision on the Pork Barrel System
(Bold-face, and underlining, ours.)
Copy of the aforesaid letter is hereto attached as ANNEXC.
5.3.Unfortunately, the request was not even entertained in violation of Republic Act No. 6713 and other issuances.As to what impelled respondents to act the way they did, is a mystery to the petitioners.
Copy of the Press Statement on the aforesaid audit report dated 16 August 2013,issued by the Office of the Chairman, COA, is hereto attached as ANNEX D with sub-markings (D-1, D-2, D-3 and D-4)
5.4. Suffice it to say that respondents neglect of theirpublic duties constitutes a serious breach of the mandate of the Commission on Audit under the Constitution,the Revised Administrative Code, as well as the 2009 Revised Rules of Procedure of the COA, as well as the public right of the petitioners.
In Legaspi, supra, what was considered as public concern is the legitimate concern of citizens to ensure that government positions requiring civil service eligibility are occupied only by persons who are eligible. In Chavez, supra, the Supreme Court emphasized that In general, writings coming into the hands of public officers in connection 9
with their official functions must be accessible to the public, consistent with the policy of transparency of governmental affairs. This principle is aimed at affording the people an opportunity to determine whether those to whom they have entrusted the affairs of the government are honestly, faithfully and competently performing their functions as public servants. Undeniably, the essence of democracy lies in the free flow of thought, but thoughts and ideas must be well-informed so that the public would gain a better perspective of vital issues confronting them and, thus, be able to criticize as well as participate in the affair of the government in a responsible, reasonable and effective manner.
5.5. Given the exceptional character of the situation, the unprecedented frauds and raids of the treasury, the incalculable injury suffered by the Nation and the petitioners, as well asthe assertion of grave violation of the law and the Constitution attributable to the respondents,and there being noother plain, speedy and adequate remedy in the ordinary course of law, petitioners posture and decision to bring suit could notbe unwarranted.
VI. ISSUES
6.1.The issues in this proceeding are as follows:
A. Procedural
1. WHETHER THE PETITIONERS HAVE LEGAL STANDING TO SUE.
2. WHETHER THE SUPREME COURT HAS JURISDICTION OVER THE PROCEEDING.
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3. WHETHER THERE IS A JUSTICIABLE CASE OR CONTROVERSY RIPE FOR JUDICIAL RESOLUTION.
B. Substantive
4. WHETHER RESPONDENTS NEGLECT OF THEIR PUBLIC DUTIES ISCOMPELLABLE BY MANDAMUS.
VII. ARGUMENTS/ DISCUSSION
FIRST ISSUE: Petitioners standing
7.1. Petitioners submit that they have locus standi to institute this proceeding for mandamus since as citizens, they have aclear personal stake or existingINTERESTover the issuance ofthe notices of disallowance, and areinspired by and genuinelyconcern of, efforts of unbiased institutionstospeedilyrecover the disallowed PHP 6.156 Billion PDAFs, as mandated by law.Being real contributors to the coffers of the National Treasury, petitioners do not only have such personal stake over the funds, but are duty-bound to secure the samefor the survival of the life of the Nation.
It is clear that the petition on its face shows that the petitioners have interest in the object of the proceeding. In Tanada (G.R. No. L- 63915, April 24, 1985, 136 SCRA 27, 36) the High Court held, viz:
when thequestion is one of public right and the object of the mandamus is to procure the enforcement of a public duty, the people are regarded as the real party in interest and the relator at whose instigation the proceedings are instituted need not show that he has any legal or 11
special interest in the result, it being sufficient that he is a citizen and as such interested in the execution of the laws
(Bold-face, supplied.)
It is no less obvious that the petitioners in this proceeding have strongly asserted that they are citizens and as such, interested in the execution of the laws particularly Section 2 (1) and (2), Article IX-D of the Constitution and Section 11 (1) and (2), Chapter 4, Executive Order No. 292, on the general audit power of the commission on audit; Sections 1 and 2, Rule II, 2009 Revised Rules of Procedure of the Commission on Audit on the function of the chairman as chief executive officer of the commission; and Section 7, Article III of the Bill of Rights on the peoples right to information on matters of public concern, in relation to Section 28, Article II of the Constitution on the state policy of full public disclosure of all its transactions involving public interest.
Bolstering this position is Republic Act No. 6713 which states that public officials and employees are mandated to provide information on their policies and procedures in clear and understandable language, and ensure openness of information, public consultations and hearings whenever appropriate.xxx(Chavez, id.)
As in Belgica, the petitioners in this proceeding for mandamus have come before this Honorable Court in their respective capacities as citizens-taxpayers and strongly assert that they contribute to the coffers of the National Treasury. Likewise, they contend that they are the real victims of the PDAFs scam, who will ultimately bear the loss hence, possess the requisite locus standi to bring this suit in the national interest.
In fine, the fact that the petitioners are citizens satisfies the requirement of personal interest. In Tuvera, the peoples right to be 12
informed under the 1973 Constitution (Article IV, Section 6) was invoked in order to compel the publication in the Official Gazette of various presidential decrees, letters of instructions and other presidential issuances.
But even as taxpayers, the petitioners have locus standi to bring the suit. As stressed by the High Court in Tan v. Macapagal (43 SCRA 677 (1972)) and Sanidad v. Comelec (73 SCRA 333 (1976)), as regards taxpayers suits, the Court enjoys the open discretion to entertain the same or not.
In University of Pangasinan Faculty Union v. NLRC (218 SCRA 65), it was held that While mandamus does not issue to direct an official with discretionary power, it may issue, where there has been unreasonable delay, to compel him to act xxx.
As respondents, specifically, the Provincial Governor, are duty bound not only to observe, but even to enforce the law, they may properly be compelled by mandamus to remove or rectify an unlawful act if to do so is within their official competence, at the instance of a taxpayer. (Miguel v. Zulueta, 16 SCRA 860)
Be that as it may, the Supreme Court may relax the standing requirement since the object of the proceeding is of transcendental importance to the public, of overreaching significance to society; and the exceptional character and of paramount public interest. (see Social Justice Society (SJS) v. Dangerous Drugs Board, G.R. No. 157870, November 3, 2008, 570 SCRA 410, 421, cited in Belgica . Ochoa, id.)
SECOND ISSUE:Courts jurisdiction
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7.2. It is indubitable that the Honorable Court has jurisdiction over the case at bar. This finds support in Section 5, Article VIII of the Constitution, viz:
xxx. The Supreme Court shall have the following powers:
(1) Exercise original jurisdiction over cases affecting ambassadors, other public ministers and consuls, and over petitions for certiorari, prohibition, mandamus, quo warranto, and habeas corpus.
xxx.
It is worthy of note that in our tripartite form of government, the Supreme Court has the final say as to what the law is on a given set of facts and no other; its decisions form part of the legal system of the Philippines as decreed in the Civil Code.
In Manila Electric Co. v. Pasay Transportation Co. (57 Phil. 600 (1932), it was emphasized
The Supreme Court of the Philippine Islands represents one of the three divisions of power in our government. It is judicial power only which is exercised by the Supreme Court, just as the Supreme Court, as the guardian of constitutional rights, should not sanction usurpations by any other department of the government, so it should strictly confine its own sphere of influence to the powers expressly or by implication conferred on it by the Organic Act. xxx.
(Bold-face, supplied.)
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Suffice it to say that there is clear neglect of publicduties on respondents part setting the stage for the invocation of petitioners public right, anchored on constitutional principles.
Third issuE: Actual case or controversy andripeness
The continuous NEGLECTBY the respondents OF BELGICAs request aggravated by the non-issuance of the Notices of disallowance - which implies an active antagonistic assertion of a legal right on one side and a denial thereof on the other concerning a real question or issue evidences a justiciable case or controversy ripe for judicial resolution. (see PAL v. NLRC, 92 SCAD 688)
In Belgica, it was pronounced, viz:
Recently, or in July of the present year, the National Bureau of Investigation (NBI) began its probe into allegations that the government has been defrauded of some P10 Billion over the past 10 years by a syndicate using funds from the pork barrel of lawmakers and various government agencies for scores of ghost projects. xxx. The investigation was spawned by sworn affidavits of six (6) whistle-blowers who declared that JLN Corporation JLN standing for Janet Lim Napoles (Napoles) had swindled billions of pesos from the public coffers for ghost projects using no fewer than 20 dummy NGOs for an entire decade. While the NGOs were supposedly the ultimate recipients of PDAF funds, the whistle-blowers declared that the money was diverted into Napoles private accounts 15
xxx. Thus, after its investigation on the Napoles controversy, criminal complaints were filed before the Office of the Ombudsman, charging five (5) lawmakers for Plunder, and three (3) other lawmakers for Malversation, Direct Bribery, Violation of the Anti-Graft and Corrupt Practices Act. Also recommended to be charged in the complaints are some of the lawmakers chiefs- of- staff or representatives, the heads and other officials of three(3) implementing agencies, and the several presidents of the NGOs set up by Napoles xxx.
ON AUGUST 16, 2013, THE COMMISSION ON AUDIT (COA) RELEASED THE RESULTS OF A THREE- YEAR AUDIT INVESTIGATION XXX COVERING THE USE OF LEGISLATORS pdaf FROM 2007 TO 2009, OR DURING THE LAST THREE (3) YEARS OF THE ARROYO ADMINISTRATION. THE PURPOSE OF THE AUDIT WAS TO DETERMINE THE PROPRIETY OF THE RELEASES OF FUNDS UNDER PDAF AND THE VARIOUS INFRA INFRASTRUCTURES INCLUDING LOCAL PROJECTS (vilp) XXX BY THE DBM, THE APPLICATION OF THESE FUNDS AND THE IMPLEMENTATION OF THE PROJECTS BY THE APPROPRIATE IMPLEMENTING AGENCIES AND SEVERAL GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS (GOCCS) XXX. The total releases covered by the audit amounted to php 8.374 billion in pdaf and php 32.664 billion in vilp, representing 58% and 32%, respectively, of the total pdaf and vilp releases that were found to have been made nationwide during the audit period xxx. Accordingly, the coas findings contained in its report no. 2012-03 (COA report) xxx were made public, the highlights of which are as follows:
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-Amounts released for projects identified by a considerable number of legislators significantly exceeded their respective allocations
-amounts were released for projects outside of legislative districts of sponsoring members of the house of representatives
-total vilp releases for the period exceeded the total amount appropriated under the 2007 to 2009 gaas
-infrastructure projects were constructed on private lots without those having been turned over to the government
-significant amounts were released to implementing agencies without the latters endorsement and without considering their mandated functions, administrative and technical capabilities to implement projects
-implementation of most livelihood projects was not undertaken by the implementing agencies themselves but by ngoS endorsed by the proponent legislators to which the funds were transferred
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-the funds were transferred to the ngos inspite of the absence of any appropriation law or ordinance
-selection of the ngos was not compliant with law and regulations
-eighty-two (82) ngos entrusted with implementation of seven hundred seventy two (772) projects amount to p6.156 billion were either found questionable, or submitted questionable spurious documents, or failed to liquidate in whole or in part their utilization of the funds
-procurement by the ngos, as well as some implementing agencies of goods and services reportedly used in the projects were not compliant with law
xxx.
(Bold-face and underlining, ours.)
Petitioners can no less agree with the High Court; the one true Conscience of the Government.
Fourth issue:Respondents neglect of duties compellable by mandamus
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As already intimated, the act or acts demanded of the respondents areimperative duties imposed by the 1987 Charter, the Revised Administrative Code, R.A. 6713, the 2009 Rules of Procedure of the Commission on Audit, and the Government Auditing Code. It follows therefore, that such neglect cannot be countenanced. Petitioners are clearly entitled to the writ inasmuch as all the ingredients for its issuance are attendant as heretofore discussed.
It is crystal clear that the tenacity of the respondents not to issue the NDs, despite being reminded of their duties/promise, constitutes DEFIANCE of the commands of the FUNDAMENTAL LAW, the ADMINISTRATVE CODE, and REPUBLIC ACT NO. 6713, General Auditing Code, and the 2009 Revised Rules of Procedure of the Commission on Audit, warrants the issuance of such writ.
It is worthy of note that upon the release of the aforesaid audit report, it behooves the respondents to issue the NDs. It bears stating that the duty of a public official is to abide with the mandate of the Constitution and the law, and not to protect or hide certain misconduct in office of erring public officials, instead of acting as guardian of public funds. The blatant disregard of public duties, and her own promise to the Supreme Court to issue thousands of NDs, smacks of deception on her part, is therefore, compellable thru said writ.
The COA Chief owes it to the Filipino people that certain degree of honesty and integrity, by showing transparency, in all transactions in the government, rather than protecting certain alleged misconduct. The Constitution being the vanguard of all rights must not be trampled upon by a head of constitutional commission.It is for this and the foregoing reasons, that the institution of this proceeding should be upheld by the Honorable Court. Their inexcusable neglect, paranoia- like fear, and indifference is anathema to oursystem of public accountability and to the principle of transparency enshrined in the Constitution.
Respondents seemed to gloss over the fact that the release of the audit report on the PDAFs and VILP on 16 August 2013 paved the way for the 19
issuance of thousands of notices of disallowance against those who have deviated course, so to speak.The exceptional character of the situation favoured an interpretation that the duties have ceased to be discretionary.
As a general rule, the performance of an official act or duty which necessarily involves the exercise of discretion or judgment cannot be compelled by mandamus. Xxx THE RULE DOES NOT APPLY IN CASES WHERE THERE IS GROSS ABUSE OF DISCRETION, MANIFEST INJUSTICE OR PALPABLE EXCESS OF AUTHORITY. Ordinarily, mandamuswill not prosper to compel a discretionary act.BUT WHERE THERE IS GROSS ABUSE OF DISCRETION, MANIFEST INJUSTICE OR PALPABLE EXCESS OF AUTHORITY EQUIVALENT TO DENIAL OF SETTLED RIGHT TO WHICH PETITIONERs IS ENTITLED, AND THERE IS NO OTHER PLAIN, SPEEDY AND ADEQUATE REMEDY, THE WRIT SHALL ISSUE.(Roque v. Office of the Ombudsman, 307 SCRA 104) The same situation obtains in the case at bar.
(Emphasis, ours.)
Likewise, mandamus is available to compel the doing of an act SPECIFICALLY enjoined by law as a duty. (see Mateo v. CA, 196 SCRA 280)
(Emphasis, ours.)
In Chavez v. PCGG, supra, the High Court ruled that Mandamus xxx is a proper recourse for a citizen to enforce a public right (as in this proceeding) and to compel the performance of a public duty, most especially when mandated by the Constitution.
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VIII. RELIEF
WHEREFORE, foregoing premises considered, it is respectfully prayed of the Honorable Court to (1) grant this petition and (2) issue a writ of mandamus compelling the issuance of thousands of notices of disallowance on the PDAFs for the total amount of php 6.156 billion, and covering the period 2007 to 2009, to the respective lawmakers and other PUBLIC officials, ngos AND THEIR OFFICERS, AND ALL PERSONS RESPONSIBLE FOR THE MISUSE THEREOF, with dispatch;and (3)to furnish the petitioners copies thereof.
Other reliefs deemed just and equitable in the premises are also being prayed for.
Manila, June 7, 2014.
LUNA LAW OFFICE Counsel for Petitioners #412 FEMII Bldg. (Annex) Andres Soriano, Jr. Ave., IntramurosManila
By:
MANUELITO R. LUNA Roll of Attorneys No. 42073 IBP No. 896967; Z.C.; 01-07-13 PTR No. 0759820; ZC; 01-07-13 MCLE No. 0002072 issued on June14, 2011 ([email protected])
Copy furnished: CHAIRMAN MARIA GRACIA PULIDO-TAN 21
Office of the Chairman, COA Commonwealth Avenue, Quezon City
DIRECTOR SUSANA P. GARCIA Special Audits Office, COA Commonwealth Avenue, Quezon City
SOL. GEN. FRANCIS JARDELEZA Office of the Solicitor General Amorsolo St., Legaspi Vill., Makati City
EXPLANATION
The foregoing Petition for Mandamus is being served by registered mail with return card in view of the impracticability of personal service due to lack of personnel, time and distance involved.