COA v. Province of Cebu, GR No. 141386, November 29, 2001
FACT! The provincial governor of the province of Cebu, as chairman of the local school board, under Section 98 of the Local Government Code, appointed classroom teachers who have no items in the DECS plantilla to handle etension classes that would accommodate students in the public schools! "n the audit of accounts conducted conducted b# the Commission on $udit %C&$' of the (rovince of Cebu, for the period )anuar# to )une *998, it appeared that the salaries and personnel+ related benefits of the teachers appointed b# the province for the etension classes were charged against the provincial SE! Li-ewise charged to the SE were the college scholarship grants of the province! Conse.uentl#, Conse.uentl#, the C&$ issued /otices of Suspension to the province of Cebu, sa#ing that disbursements for the salaries of teachers and scholarship grants are not chargeable to the provincial SE! aced with the /otices of Suspension issued b# the C&$, the province of Cebu, represented b# its governor, filed a petition for declarator# relief with the trial court! &n December December *0, *999, *999, the court court a quo rendered quo rendered a decision declaring the .uestioned epense epenses s as authori1 authori1ed ed ependi ependiture tures s of the SE! SE! Declarin Declaring g further further,, the respond respondent2 ent2s s audit audit findings on pages 03 and 04 in the $nnual $udit 5eport on the (rovince of Cebu for the #ear ending December 0*, *999 as null and void! 6ence, the instant petition b# the Commission on $udit on the the epenses epenses for college scholarship scholarship grants, grants, since chargeable chargeable to the the Special Education Education und %SE' of the local government unit concerned epressl# was not mentioned under 5!$! /&!74! ith the effectivit# of the Local Government Code of *99*, petitioner contends that 5!$! /o! 74 was repealed, leaving Section *:: %c' of the Code to govern the disposition of the SE, to wit;
"C. 100. #ee$in% &n' (uorum) *u'%e$ %c' The annual school board budget shall give priorit# to the following; %*' Constr Construc uctio tion, n, repair repair,, and and mainte maintenan nance ce of schoo schooll build buildin ings gs and and othe otherr facili facilitie ties s of publi public c elementar# and secondar# schools< %=' Establishment and maintenance of etension classes where necessar#< and %0' Sports activities at the division, district, municipal, and baranga# levels!
+ +" "! hether or not the salaries and personnel+related benefits of public school teachers appointed b# the local chief eecutives in connection with the establishment and maintenance of etension
classes< as well as the epenses for college scholarship grants, chargeable to the Special Education und %SE' of the local government unit concerned>
R-+NG! The Decision of the 5egional Trial Court of Cebu Cit#, ?ranch =:, in Civil Case /o! CE?+===, is $"5@ED with @&D""C$T"&/ appl#ing the Doctrine of Casus &mmisus % Casus omissus pro omisso habendus es). $ person, obAect, or thing omitted from an enumeration in a statute must be held to have been omitted intentionall#! "t is not for this Court to suppl# such grant of scholarship where the legislature has omitted it! The salaries and personnel+related benefits of the teachers appointed b# the provincial school board of Cebu in connection with the establishment and maintenance of etension classes are declared chargeable against the Special Education und of the province! 6owever, the epenses incurred b# the provincial government for the college scholarship grants should not be charged against the Special Education und, but against the General unds of the province of Cebu! Since salaries, personnel+related benefits and scholarship grants are not among those authori1ed as lawful ependitures of the SE under the Local Government Code, the# should be deemed ecluded there from! "t should be noted that Section *:: of the Local Government Code substantiall# reproduced Section *, of 5!$! /o! 74! ?ut, unli-e pa#ment of salaries of teachers which falls within the ambit of establishment and maintenance of etension classes and operation and maintenance of public schools, the granting of government scholarship to poor but deserving students was omitted!
