Republic of the Philip DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT DILG-NAPOLCOM Building, EDSA cornet : yrwtdilggorph OFFIGE OF THE UNDERSECRETARY FG ‘THE SANGGUNIANG BAYAN OF PAYAQ. ‘Thru: MS. EVANGELINE 0. OREDIMO SB Secretary . Municipality of Payao, Zamboanga Sibugay Dear Gentlemen/Mesdames: ‘This refers to the 18 February 2015 letter of Pay: Evangeline O. Oredimo referring to this Departmen seeks information on the legality” of the desi (Administrative Aide IT in the Office of the Munici the Municipal Mayor and designated as General Government Unit of Payao, Province of Zamboanga Quezon Avenue, Quezon City LOCAL TOME BNMENT. 28, s, 2015 14 JUL 2015 jo, Zamboanga Sibugay SB Secretary ‘SB Resolution No. 268, s. 2015 which ation of Mr. Expedito Enriquea pal Engineer, detailed in the Office of Service Officer (GSO), of the Local libugay) to make cash advances! under confidential fund (CF) contrary to Memorandum Circular No, 99-65, dated 23 April 1999 particula Officer. ly on the policies and guidelins provid} Please be informed that this Department is bereft of | pd under 11.6 as Special Disbursing the authority to rule on the legality of presumptively valid acts of local government officials. As such, this Department's discussion shall focus on generalities in relation to t Governing Policy on Disbursement of Conti¢ CE) tial Funds. DILG MC No. 99-65%, as amended by DILG “Memorandum Circulars”) governs the utilization o * Various cash advance transactions far 2014 based on the att Officers cad Employees as of December 1-31, 2014. ® Amending Memorandum Circular No. 98-136 dated July 24, 19 Utilization of funds for Intelligence or Confidential Purposes. * Department Memorandum Circular No. 99-65 datdd April 23,| Intelligence or Confidential Activities, * le query. MC No. 99-100" (hereinafter, the funds for intelligence or confidential iched report on the Schedule of Advances to 18 Entitled, Revised Guidelines Relative to the 1999 Relative to the Use of Public Funds forpurposes prior to the c _ctivity* of COA-DBM-DI LG-GCG-DN._oint Circular No, 2015- OF (hereinafier, the ‘Joint Circular”), dated 08 January 2015, which impliedly repealed and superseded all circulars, memoranda, rules and regulations and other issuances inconsistent therewith. ‘There are two well-settled categories of xepeals hermeneutics. The first is where pravisions in the in an irreconcilable conflict, the later act to the ext repeal of the earlier one. The second is, if the later a one and is clearly intended as a substitute, it will o act.“The foregoing rule finds application in the int t Comparing the provisions of the Memorandum implied repeal of the Memorandum Circulars fall case herein. n ly implication under the rule on legal two acts on the same subject matter are int of the conflict constitutes an implied + covers the whole subject of the earlier erate similarly as a repeal of the earlier pretation of policy issuances as in the | Circulars with the Joint Circular, the under the second category of implied repeals as the Joint Circular appears to cover the whole subject and is intended as a substitute that shall operate as the agency-wide uniform guidelines on the entitlement, release, use, reporting anc-audit of CF and Intellig In the case herein, the qi fioned cash advante tra Municipality were made in 2014. Hence, the ap utilization of the CF is governed by the Memorand| Special Disbursing Officer (SDO) under the Memorandum Gireulars Item I (6)’ of DILG Memorandum Circular (MC) by DILG MC No. 99-100, as follow: nce Funds, psactions charged against the CF of the licable guidelines for the release and 1m Circulars, io. 99-65 was supplemented/amended “Itent U, Policies and Guidelines, particularly No. 6 thereof, of the above subject Department Memorandum Circular i follows; 6 Provincial Governors, City Mayors o fo their discretion, unilaterally asin Disbursing Officers of public funds purposes, “Fifteen (25) days after the Joint Circulars publication in the Off * Guidelines on the Entitlement, Release, Use, Reporting and “ Ruben E. Agapalo, Statutory Construction, 4998 ed. pp. 403 ” 6, Special Disbursing Officers of funds for Intelligence or Con| Philippine National Police, as follows: (a) Regional Director as the amount, and municipalities where the total annual allocatic and (b) the Provincial Director for municipalities where the t 2,000,000.00) and below; ib hereby supplemented to read as Municipal Mayors may, subject le the responsibilities as Special [for intelligence or confidential cial Gazette or newspaper of general circulation, Agcit of Confidential andor Inteligence Fund idential purposes shall be the personnel of the Inthe case of provinces and cities regardless of in exceeds One Milion Pesos (PhP 1,000,000.00; tal annual allocation is One Million Pesos (PhP Page 2013 1G OpinionHowever, considering the nat confidential undertakings, Local Chie] among the personnel of the Philippin ure or extent of intelligence or Executives may designate from National Police their Special Disbursing Officers (SDOs) for the purpose. The Provincial Governor or the City Mayor, as the case may be, Director as SDO. The Municipal Provincial Director as SDO of pi confidential activities.” | Based on the foregoing, the local chief executive (Li default. The LCE may delegate this function from National Police (PNP) as follows: PNP Regional Dij Provincial Director’ for Municipalities, subject paragraph II (6) of DIILG MC No. 99-65. We hope to have enlightened you on the matter. Very truly yours, AUSTERE A. PANADERO Undersecretary DIR PAISAL 0. ABUTAZIL Regional Decor DIG Reon ‘ATO Bulny FS. Palas Steal San.ose Dc Pagan Cy 76 re hry designate the PNP Regional iayor may designate the PNP lblic funds for intelligence or 1B) is the SDO of confidential funds by ;mong the personnel of the Philippine rector for the Provinces or Cities; PNP the cejling’amount indicated under age 30f3 Dig Opinion