B. Civil Service Commission (CSC), Commission on Elections (COMELEC), and Commission on Audit (COA)

C. Powers, Functions, and Jurisdiction

> art. IX-A, sec. 8 SECTION 8. Each Commission shall perform such other functions as may be provided by law.

> art. IX-B, sec. 3 SECTION 3. The Civil Service Commission, as the central personnel agency of the Government, shall establish a career service and adopt measures to promote morale, efficiency, integrity, responsiveness, progressiveness, and courtesy in the civil service. It shall strengthen the merit and rewards system, integrate all human resources development programs for all levels and ranks, and institutionalize a management climate conducive to public accountability. It shall submit to the President and the Congress an annual report on its personnel programs.

> art. IX-C, secs. 2-5, 9 and 11

SECTION 2. The Commission on Elections shall exercise the following powers and functions:

(1) Enforce and administer all laws and regulations relative to the conduct of an election, plebiscite, initiative, referendum, and recall.

(2) Exercise exclusive original jurisdiction over all contests relating to the elections, returns, and qualifications of all elective regional, provincial, and city officials, and appellate jurisdiction over all contests involving elective municipal officials decided by trial courts of general jurisdiction, or involving elective barangay officials decided by trial courts of limited jurisdiction.

Decisions, final orders, or rulings of the Commission on election contests involving elective municipal and barangay offices shall be final, executory, and not appealable.

(3) Decide, except those involving the right to vote, all questions affecting elections, including determination of the number and location of polling places, appointment of election officials and inspectors, and registration of voters.

(4) Deputize, with the concurrence of the President, law enforcement agencies and instrumentalities of the Government, including the Armed Forces of the Philippines, for the exclusive purpose of ensuring free, orderly, honest, peaceful, and credible elections.

(5) Register, after sufficient publication, political parties, organizations, or coalitions which, in addition to other requirements, must present their platform or program of government; and accredit citizens’ arms of the Commission on Elections. Religious denominations and sects shall not be registered. Those which seek to achieve their goals through violence or unlawful means, or refuse to uphold and adhere to this Constitution, or which are supported by any foreign government shall likewise be refused registration.

Financial contributions from foreign governments and their agencies to political parties, organizations, coalitions, or candidates related to elections constitute interference in national affairs, and, when accepted, shall be an additional ground for the cancellation of their registration with the Commission, in addition to other penalties that may be prescribed by law.

(6) File, upon a verified complaint, or on its own initiative, petitions in court for inclusion or exclusion of voters; investigate and, where appropriate, prosecute cases of violations of election laws, including acts or omissions constituting election frauds, offenses, and malpractices.

(7) Recommend to the Congress effective measures to minimize election spending, including limitation of places where propaganda materials shall be posted, and to prevent and penalize all forms of election frauds, offenses, malpractices, and nuisance candidacies.

(8) Recommend to the President the removal of any officer or employee it has deputized, or the imposition of any other disciplinary action, for violation or disregard of, or disobedience to its directive, order, or decision.

(9) Submit to the President and the Congress a comprehensive report on the conduct of each election, plebiscite, initiative, referendum, or recall.

SECTION 3. The Commission on Elections may sit en banc or in two divisions, and shall promulgate its rules of procedure in order to expedite disposition of election cases, including pre-proclamation controversies. All such election cases shall be heard and decided in division, provided that motions for reconsideration of decisions shall be decided by the Commission en banc.

SECTION 4. The Commission may, during the election period, supervise or regulate the enjoyment or utilization of all franchises or permits for the operation of transportation and other public utilities, media of communication or information, all grants, special privileges, or concessions granted by the Government or any subdivision, agency, or instrumentality thereof, including any government-owned or controlled corporation or its subsidiary. Such supervision or regulation shall aim to ensure equal opportunity, time, and space, and the right to reply, including reasonable, equal rates therefor, for public information campaigns and forums among candidates in connection with the objective of holding free, orderly, honest, peaceful, and credible elections.

SECTION 5. No pardon, amnesty, parole, or suspension of sentence for violation of election laws, rules, and regulations shall be granted by the President without the favorable recommendation of the Commission. SECTION 9. Unless otherwise fixed by the Commission in special cases, the election period shall commence ninety days before the day of the election and shall end thirty days after. SECTION 11. Funds certified by the Commission as necessary to defray the expenses for holding regular and special elections, plebiscites, initiatives, referenda, and recalls, shall be provided in the regular or special appropriations and, once approved, shall be released automatically upon certification by the Chairman of the Commission.

> art. IX-D, secs. 2-4

SECTION 2. (1) The Commission on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, 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 or controlled corporations with original charters, and on a 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 or controlled corporations and their subsidiaries; and (d) such 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. However, where the internal control system of the audited agencies is inadequate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate to correct the deficiencies. It shall keep the general accounts of the Government and, for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto.

(2) The Commission shall have exclusive authority, subject to the limitations in this Article, 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.

SECTION 3. No law shall be passed exempting any entity of the Government or its subsidiary in any guise whatever, or any investment of public funds, from the jurisdiction of the Commission on Audit.

SECTION 4. The Commission shall submit to the President and the Congress, within the time fixed by law, an annual report covering the financial condition and operation of the Government, its subdivisions, agencies, and instrumentalities, including government-owned or controlled corporations, and non-governmental entities subject to its audit, and recommend measures necessary to improve their effectiveness and efficiency. It shall submit such other reports as may be required by law.

Prohibited Offices and Interests (BEEH)

No member of a Constitutional Commission shall, during his tenure:

• Be financially interested, directly or indirectly, in any contract with, or in any franchise or privilege granted by the Government, any of its subdivisions, agencies or instrumentalities
• Engage in the Practice of any profession;
• Engage in the Active management and control of any business which in any way may be affected by the functions of his office; and
• Hold any other Office or Employment.

The CSC Chairman cannot be a member of a government entity that is under the control of the President without impairing the independence vested in the CSC by the 1987 Constitution [Funa v. Civil Service Commission, G.R. No. 191672 (2014)].

Civil Service Commission (CSC)

central personnel agency of the government.

Civil Service Commission

The Civil Service Commission, as the central personnel agency of the Government, shall establish a career service and adopt measures to promote morale, efficiency, integrity, responsiveness, progressiveness, and courtesy in the civil service. It shall strengthen the merit and rewards system, integrate all human resources development programs for all levels and ranks, and institutionalize a management climate conducive to public accountability. It shall submit to the President and the Congress an annual report on its personnel programs. (PHIL. CONST. art. IX-B, § 3)

FUNCTIONS OF THE CSC

• In the exercise of its powers to implement R.A. 6850 (granting civil service eligibility to employees under provisional or temporary status who have rendered seven years of efficient service), the CSC enjoys a wide latitude of discretion, and may not be compelled by mandamus (Torregoza v. Civil Service Commission, G.R. No. 101526, July 3, 1992).
• Under the Administrative Code of 1987, the Civil Service Commission has the power to hear and decide administrative cases instituted before it directly or on appeal, including contested appointments.
• The Commission has original jurisdiction to hear and decide a complaint for cheating in the Civil Service examinations committed by government employees. (Cruz v. CSC, G.R. No. 144464, Nov. 27, 2001)
• It is the intent of the Civil Service Law, in requiring the establishment of a grievance procedure, that decisions of lower level officials (in cases involving personnel actions) be appealed to the agency head, then to the Civil Service Commission. (Olanda v.Bugayong G.R. No. 140917, Oct. 10, 2003).
• As the central personnel agency of the government, shall establish a career service and adopt measures to promote morale, efficiency, integrity, responsiveness, progressiveness and courtesy in the Civil Service.
• It may revoke a certificate of eligibility motu proprio and consequently, the power to revoke one that has been given.
• Where the case simply involves the rechecking of examination papers and nothing more than a reevaluation of documents already in the records of the CSC according to a standard answer key previously set by it, notice and hearing is not required. Instead, what will apply in such a case is the rule of res ipsa loquitur (Lazo v. Civil Service Commission, G.R. No. 108824, Sept. 14, 1994).
• Strengthen the merit and rewards system
• Integrate all human resources development programs for all levels and ranks
• Institutionalize a management climate conducive to public accountability
• Submit to the President and the Congress an annual report of personnel programs

Decisions

Each Commission shall decide by a majority vote of all its members (NOT only those who participated in the deliberations) any case or matter brought before it within 60 days from the date of its submission for decision or resolution [Section 7, Article IX-A, 1987 Constitution].

Any decision, order or ruling of each Commission may be brought to the SC on certiorari by the aggrieved party within thirty (30) days from receipt of the copy thereof.

In resolving cases brought before it on appeal, respondent COA is not required to limit its review only to the grounds relied upon by a government agency’s auditor with respect to disallowing certain disbursements of public funds. Such would render COA’s vital constitutional power unduly limited and thereby useless and ineffective [Yap v. COA, G.R. No. 158562 (2010)].

Certiorari Jurisdiction of the Supreme Court

Limited to decisions rendered in actions or proceedings taken cognizance of by the Commissions in the exercise of their quasi-judicial powers.

The Court exercises extraordinary jurisdiction, thus, the proceeding is limited only to issues involving grave abuse of discretion resulting in lack or excess of jurisdiction, and does not ordinarily empower the Court to review the factual findings of the Commission [Aratuc v. COMELEC, G.R. No. L-49705-09, February 8, 1979].

Synthesis on the Rules of Modes of Review

• Decisions, order or ruling of the Commissions in the exercise of their quasi-judicial functions may be reviewed by the Supreme Court.
• The mode of review is a petition for certiorari under Rule 64 (not Rule 65).
• Exception: The Rules of Civil Procedure, however, provides for a different legal route in the case of the Civil Service Commission. In the case of CSC, Rule 43 will be applied, and the case will be brought to the Court of Appeals.

CONDONATION DOCTRINE

The condonation doctrine is the doctrine that provides that a reelected official should no longer be made accountable for an administrative offense committed during his previous term.

In Carpio-Morales, the Court abandoned the "condonation doctrine," explaining that "election is not a mode of condoning an administrative offense, and there is simply no constitutional or statutory basis in our jurisdiction to support the notion that an official elected for a different term is fully absolved of any administrative liability arising from an offense done during a prior term."

The abandonment should be prospectively applied. (Dimapilis v. Commission on Elections, G.R. No. 227158, [April 18, 2017])

Amounts Paid To/Expenses Incurred by Each Member

SECTION 20, ARTICLE VI. The records and books of accounts of the Congress shall be preserved and be open to the public in accordance with law, and such books shall be audited by the Commission on Audit which shall publish annually an itemized list of amounts paid to and expenses for each Member.

Money claims arising from contract express or implied

Act No. 3083: An Act Defining the Conditions under which the Government of the Philippines may be sued.

SECTION 1. Subject to the provisions of this Act, the Government of the Philippines hereby consents and submits to be sued upon any moneyed claim involving liability arising from contract, express or implied, which could serve as a basis of civil action between private parties.

SECTION 2. A person desiring to avail himself of the privilege herein conferred must show that he has presented his claim to the Commission on Audit and that the latter did not decide the same within two months from the date of its presentation.

SECTION 5. When the Government of the Philippines is plaintiff in an action instituted in any court of original jurisdiction, the defendant shall have the right to assert therein, by way of set-off or counterclaim in a similar action between private parties.

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Examine, audit, and settle all accounts pertaining to:

• Revenue and receipts of funds or property
• Expenditures and uses of funds or property owned or held in trust by, or pertain to:
• The Government
• Any of its subdivisions, agencies or instrumentalities
• GOCCs with original charters.

COA is endowed with enough latitude to determine, prevent and disallow irregular, unnecessary, excessive, extravagant or unconscionable expenditures of government funds. In resolving cases brought before it on appeal, respondent COA is not required to limit its review only to the grounds relied upon by a government agency’s auditor with respect to disallowing certain disbursements of public funds. In consonance with its general audit power, respondent COA is not merely legally permitted, but is also duty-bound to make its own assessment of the merits of the disallowed disbursement and not simply restrict itself to reviewing the validity of the ground relied upon by the auditor of the government agency concerned. To hold otherwise would render COA’s vital constitutional power unduly limited and thereby useless and ineffective (Yap v. Commission on Audit, G.R. No.158562, April 23, 2010).

Funds cannot be released without auditing in preaudit while in post-audit, the auditing is done only after the funds are released. (Maritime Industry Authority v. Commission on Audit, G.R. No. 185812, Jan. 13, 2015)

COA is not required to limit its review only to the grounds relied upon by the auditor with respect to disallowing certain disbursements of public funds. In consonance with its general audit power, COA is not merely legally permitted but is also duty-bound to make its own assessment of the merits of the disallowed disbursement and not simply restrict to reviewing the validity of the ground relied upon by the auditor of the government agency concerned.

Conduct post-audit with respect to the following:

• Constitutional bodies, commissions, and offices granted fiscal autonomy
• Autonomous state colleges and universities
• GOCCs and their subsidiaries incorporated under the Corporation Code
• Non-governmental entities receiving subsidy or equity, directly or indirectly, from or through the government, which are required by law, through the granting institution, to submit to such audit.
• To examine, audit, and settle accounts pertaining to government revenues, receipts, expenditures, and uses of funds or property (PHIL. CONST. art. IX-D, § 2[1])

If COA finds the internal control system of audited agencies inadequate, COA may adopt measures, including temporary or special pre-audit, as necessary to correct deficiencies.

COA’s non-exclusive power to audit

The COA does not have the exclusive power to examine and audit government entities. As such, public corporations under COA jurisdiction may employ private auditors. However, COA’s findings and conclusions necessarily prevail over those of private auditors, at least insofar as government agencies and officials are concerned (DBP v COA, G.R. No. 88435, Jan. 16, 2002)

Thus, private auditors can be hired but if there is a conflict, COA audit prevails.

Exclusive Authority to Define Scope of Audit and Examination

Pursuant to its mandate as the guardians of public funds, the COA has the exclusive authority to define the scope of its audit and examination, establish the techniques and methods for such review and promulgate accounting and auditing rules and regulations (Veloso v. Commission on Audit, G.R. No. 193677, Sept. 6, 2011).

What are Considered Private Corporations

Note that not all corporations, which are not government owned or controlled, are ipso facto to be considered private corporations as there exists another distinct class of corporations or chartered institutions which are otherwise known as “public corporations.” These corporations are treated by law as agencies or instrumentalities of the government. As presently constituted, the BSP is a public corporation created by law for a public purpose, and being such the funds of the BSP fall under the jurisdiction of the Commission on Audit. (Boy Scouts of the Philippines v. COA, G.R. No. 177131, June 7, 2011)

Commission on Audit

COA is endowed with enough latitude to determine, prevent and disallow irregular, unnecessary, excessive, extravagant or unconscionable expenditures of government funds. In resolving cases brought before it on appeal, respondent COA is not required to limit its review only to the grounds relied upon by a government agency’s auditor with respect to disallowing certain disbursements of public funds. In consonance with its general audit power, respondent COA is not merely legally permitted, but is also duty-bound to make its own assessment of the merits of the disallowed disbursement and not simply restrict itself to reviewing the validity of the ground relied upon by the auditor of the government agency concerned. To hold otherwise would render COA’s vital constitutional power unduly limited and thereby useless and ineffective (Yap v. Commission on Audit, G.R. No.158562, April 23, 2010).

COA has authority not just over accountable officers but also over other officers who perform functions related to accounting such as verification of evaluations and computation of fees collectible, and the adoption of internal rules of control. COA has the authority to define the scope of its audit and examination, establish the techniques and methods for such review and promulgate accounting and auditing rules and regulations (Veloso v. Commission on Audit, G.R. No. 193677, Sept. 6, 2011).

The Boy Scouts of the Philippines (“BSP”) is a government-owned and controlled corporation under the jurisdiction of COA. The BSP Charter (Commonwealth Act 111), entitled “An Act to Create a Public Corporation to be Known as the Boy Scouts of the Philippines, and to Define its Powers and Purposes” created the BSP as a “public corporation” (Boy Scouts of the Philippines v. COA, G.R. No. 177131, June 7, 2011)

The Manila Economic and Cultural Office (“MECO”) is subject to audit by the COA only insofar as its accounts pertain to government funds or collections, including DOLE verification fees and fees authorized by executive order. The MECO is sui generis. It was established when the Philippines severed diplomatic relations with Taiwan upon recognition of China. None of its members are government officials. It is not a GOCC nor an instrumentality. Its functions are of a kind that would otherwise be performed by the diplomatic and consular offices of the Philippines. Nevertheless, the consular fees collected by the MECO may be audited by the COA. (Funa v. Manila Economic and Cultural Office, G.R. 193462, Feb. 4, 2014)

Water districts are within the coverage of the COA. A water district is a GOCC with a special charter since it is created pursuant to a special law. Thus, COA has the authority to investigate whether directors, officials or employees of GOCCs receiving allowances and bonuses are entitled to such benefits under applicable laws. (Feliciano v. Commission on Audit, G.R. 147402, Jan. 14, 2004)