National Electrification Administration (NEA) v. Court of Appeals (2002)
National Electrification Administration (NEA) v. Court of Appeals (2002)
National Electrification Administration (NEA) v. Court of Appeals (2002)
*
G.R. No. 143481. February 15, 2002.
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 1/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
______________
* EN BANC.
224
CARPIO, J.:
The Case
______________
225
______________
226
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 4/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
1997.
x x x.”
227
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 5/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
228
The Issues
3
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 6/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
3
In its Memorandum, NEA avers that the Commission
committed grave abuse of discretion amounting to lack or
excess of jurisdiction in disallowing the increased salaries
of NEA’s officials and employees for the period January 1,
1997 to October 31, 1997 for the following reasons:
______________
3 Rollo, p. 131.
4 Ibid., p. 135.
229
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 7/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
______________
5 Book VI.
230
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 8/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 9/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 10/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
232
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 11/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
______________
233
234
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 13/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
______________
235
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 14/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
______________
236
______________
237
“It should be noted, however, that whereas under Article XI, Section 2, of
the 1935 Constitution the Auditor General could not correct ‘irregular,
unnecessary, excessive or extravagant’ expenditures of public funds but
could only ‘bring [the matter] to the attention of the proper
administrative officer,’ under the 1987 Constitution, as also under the
1973 Constitution, the Commission on Audit can ‘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.’ Hence, since the Commission on Audit must ultimately be
responsible for the enforcement of these rules and regulations, the failure
to comply with these regulations can be a ground for disapproving the
payment of a proposed expenditure.”
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 16/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
238
14
The Constitution and existing laws mandate the
Commission to audit all government agencies, including
government-owned or controlled corporations. The
Constitution specifically vests in the Commission the
authority to determine whether government entities
comply with laws and regulations in the disbursement of
government funds and to disallow illegal or irregular
disbursements of government funds.
Second, there is no merit in NEA’s contention that the
DBM, upon its approval of NEA’s proposed budget, had
effectively stamped its “imprimatur” on the accelerated
implementation of the salary increases starting January 1,
1997 because NEA’s proposed budget for 1997 included
funds for such accelerated implementation. This is not the
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 17/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
______________
239
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 18/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
“Sec. 17. The President shall have control of all the executive
departments, bureaus and offices. He shall ensure that the laws
be faithfully executed.”
______________
240
18
retary to the lowliest clerk. The constitutional vesture of
this power in the President is self-executing and does not
require statutory implementation, nor may its exercise
19
be
limited, much less withdrawn, by the legislature.
Executive officials who are subordinate to the President
should not trifle with the President’s constitutional power
of control over the executive branch. There is only one
Chief Executive 20who directs and controls the entire
executive branch, and all other executive officials must
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 19/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
______________
241
——o0o——
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 20/21
9/26/2018 SUPREME COURT REPORTS ANNOTATED VOLUME 377
http://www.central.com.ph/sfsreader/session/00000166151f9744bd30bce9003600fb002c009e/t/?o=False 21/21