Memorandum COA

Republic of the Philippines

COMMISSION ON AUDIT Regional Oce No. 2  Tuguegar  Tuguegarao ao City

In Re: Notice of Disallowance No. 14-002-1010(1! on t"e e#cess RATA $%ante& to t"e Cit' o)e%n*ent O+cials of Santia$o Cit' Atty. Jims Dany Ramos an !e "#igo $elegrito. Appellants% &''''''''''''''''''''''''''''''''''''''''''''''''''&

A,,A MMORANDUM  The unersigne unersigne City (o)ernment (o)ernment Ocials* unto this +onorable +onorable oce most mo st respe respectf ctful ully ly submi submitt this this appe appeal al memor memoran anu um m an an for this this purp purpose ose** respectfully a)er* )i, The appellants recei)e the Notice of Disalloance Disalloance by the Commission on Auit /0uper)ising Auitor hich notice as oc1ete as ND No. 3'442'4'567* hence the nee to submit this appeal memoranum.

ROUNDS /OR A,,A AND ASSINMNT O/ RRORS A,,ANTS MMORANDUM

I. STA STATMN TMNT T O/ ISSU ISSUS S a! T"at t"e ono%ale ono%ale O+ce e%%e& in incl3&in$ incl3&in$ Att'. Att'. i*s Dan&' Ra*os an& /e I5i$o Mele$%ito a*on$ t"ose wit" e#cess Rata6 ! T"at T"at t"e t"e ono ono%a %al le e O+ce O+ce fail faile& e& to con& con&3c 3ctt a&e7 a&e7tt in83 in83i% i%' ' on t"e t"e nat3%e of t"e iss3ance t"e )e"icles assi$ne& to t"e a77ellants efo%e it o%&e%e& t"e Notice of Disallowance6 ARUMNTS9DISCUSSIONS 1.

 The )ery basic an funamental principle in aministrati)e in8uiry is to ascertain the truth base on the eight of e)iences thus* in ascertaining the truth of the contro)ersy* not merely preponerance but substantial e)ience must be consiere before before a 9ugment* ecision ecision or orer must be renere;

2.

With Humility, Humility, the appellants, by virtue of the Nature of Positions assigned to them by the City Loal Loal Chief !"eutive as the #$C%&'# and City City (ountant  (ountant 

respetively, they are entitled to their respetive )epresentation and *ransportation (llo+anes as andated by la+;

-.

 The abo)e mentione Notice of Disalloance hoe)er shoe that there as not mush aministrati)e in8uiry conucte* the only basis of the isalloance ere the issue Property Ac1nolegement Receipt issue to the appellants%

.

:ith ue respect* !e. ". $elegrito an Atty. Jims Dany Ramos ere issue )ehicles not by )irtue of the oce they represente as heas thereof but because they ere gi)en special assignments of conucting in)entory of  personal properties of the City (o)ernment ithin 0antiago City as a hole%

/.

;noubtely* being the heas of their respecti)e in)entory team* the ser)ice )ehicles ere name to them* hich is the )ery ieal an necessary thing to o for the go)ernment to gi)e absolute protection o)er that )ehicle of the City (o)ernment%

0.

 The

vehicles

issue to the appellants ere not for their e&clusi)e use or

bene&ecuti)e Orer Creating the A' +oc "n)entory "nspection Team in the City (o)ernment Of 0antiago City%

.

?e note* the strict orings of the la in the rules of statutory construction e&plicates the e&clusi)e use of the )ehicle to go)ernment ocial to hich it as assigne. "t is not in the mere issuances but the e&clusi)e use of the )ehicle that the Transportation alloance must be isalloe.

.

:ith ue inulgence to this +onorable Oce* please note that ith respect to )ehicle ith Plate No. 0J@ 62 that as assigne to Atty. Jims Dany Ramos* the sai )ehicle as sub9ect to repair from the month of August an onars until it as >T"N(0 Please submit this foregoing AppellantEs $emoranum for the fa)orable consieration of the +onorable Oce. Payment of the Appeal !ee as one through Postal $oney orer ith Numbers J444FG an J444FH hich ere inclue an forming part of this appeal.

ATT. IMS DAND . RAMOS

/ I=IO MRITO

Copy as furnishe to the Oce of the COA 0antiago !iel Oce by Registere mail.