question archive Answer pleaseeeeeeeeeee Assume that in 20X2, Congress passed Republic Act No
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Answer pleaseeeeeeeeeee
Assume that in 20X2, Congress passed Republic Act No. 7180 (R.A. 7180), otherwise known as the General
Appropriations Act of 20X2. This law provided an appropriation for the Department of Interior and Local
Government (DILG) under Title XIII and set aside P75,000,000.00 for the DILG Capability Building Program
(CBP). The usage of the Capability Building Program Fund (CBPF) is provided under the Special Provisions
of the law as follows:
Special Provisions
1)Capability Building Program for Local Personnel. The amount herein appropriated for the Capability
Building Program for local personnel shall be used for local government and community capability
building programs, such as training and technical assistance, with the necessary support for training
materials, supplies, and facilities: Provided, that savings from the appropriation may be used to acquire
equipment, except motor vehicles, in further support of the programs.
The Capability Building Program shall be implemented nationwide by the DILG through the Local
Government Academy (LGA) and shall involve local officials and employees, including barangay
officials, elected and appointed.
The appropriations authorized herein shall be administered by the DILG and shall be released upon
submission of a work and financial plan supported by a detailed breakdown of the projects, activities,
and objects of expenditures proposed to be funded.
Savings generated over and above the requirements prescribed in Section 18 of the General Provisions
of this Act shall be made available for the Capability Building Program of the Department of the Interior
and Local Government for local officials and employees, subject to Section 40 of P.D. 1177.
On 11 November 202X, Atty. Paras, Project Director of the Ad Hoc Task Force for Inter-Agency
Coordination to Implement Local Autonomy, informed the Deputy Executive Secretary Dionisio de la Serna
of the proposal to constitute a task force to implement local autonomy institutionalized under the Local
Government Code of 1991. The purpose for creating the task force was to design programs, strategize, and
prepare modules for an effective program for local autonomy. The estimated expenses for its operation was
P2,388,000.00 for a period of six (6) months beginning on December 1, 20X2 up to May 31, 20X3, unless
the above ceiling is sooner expended and/or the project is earlier pre-terminated.
The proposal was accepted by the Deputy Executive Secretary, who consequently issued a memorandum
for the transfer and remittance to the Office of the President of the sum of P300,000.00 for the operational
expenses of the task force even though there were no savings in the fund. An additional cash advance of
P300,000.00 was requested. These amounts were taken from the fund.
Two (2) cash advances both in the amount of P300,000.00 were withdrawn from the CBPF by the DILG
and transferred to the Cashier of the Office of the President. The "Particulars of Payment" column of the
disbursement voucher states that the transfer of funds was made "to the Office of the President for Ad-Hoc
Task Force for Inter-Agency Coordination to Implement Local Autonomy
The first cash advance in the amount of P300,000.00 was liquidated, although no receipts were presented
to support the expenditures as given in the next page:
Payroll P226,000.00
Office rentals 60,000.00
Office furniture 7,500.00
Office supplies 3,682.50
Xerox 300.30
Transportation expense 406.00
Bank charges 75.00
Miscellaneous 60.00
P298,023.80
Questions:
1. Give one (1) disbursement rule violated by the above case. Justify your answer in no more than five (5)
sentences.
2. Who has the authority of determining whether the transactions above are in accordance with the rules
in disbursement? Justify your answer in no more than five (5) sentences.