COMMISSION ON AUDIT CIRCULAR NO. 84-229 August 15, 1984
TO
: All Provincial Governors, City Mayors, Provincial/City Treasurers; COA
Managers, Regional Directors, Provincial/City Auditors, Heads of Auditing Units
of Trial Courts, and Others Concerned.
SUBJECT : Guidelines on Allowances of Judges.
For the guidance of all concerned, reproduced hereunder are three (3) resolutions of
the Supreme Court En Banc (a) prescribing guidelines on allowances of judges, dated
March 17, 1983; (b) clarifying the allowances of judges for guidance in audit, dated April 5,
1984; and (c) denying the request for reconsideration of the resolution of March 17, 1983,
implementing LOI No. 96 and request for the appropriation of an amount to cover additional
compensation in view of Opinion No. 39, series of 1983 of the Presidential Assistant for Legal
Affairs, relative to LOI No. 96, dated April 9, 1984.
(a)
Resolution dated March 17, 1983:
"To preserve unimpaired the independence of the judiciary, the Court
RESOLVED to ADOPT the following guidelines on allowances of judges:
1.
Except as provided in Letter of Implementation No. 96, Judges of
Regional Trial Courts, Metropolitan Trial Courts, Municipal Trial Courts, and Municipal
Circuit Trial Courts, shall not receive any other allowances, housing facilities, or
benefit, of whatever kind or nature from provincial, city or municipal funds, or from the
officials thereof.
2.
Judges assigned in the Cities of Bacolod, Cebu, and Catbalogan are
excepted with respect to housing facilities, which the Judges stationed thereat have
been enjoying even before World War II."
(b)
Resolution dated April 5, 1984:
"Administrative Matter No. 84-3-3109-MTC.-Re: Resolution of the Court En Banc
dated March 17, 1983, providing for the guidelines on allowances of judges. Acting on
the: (a) letter of Mr. Francisco S. Tantuico, Jr., Chairman, Commission on Audit
requesting for clarification on the matter of allowances of judges for their guidance in
audit; and (b) Resolution No. VI-84-7A of the Integrated Bar of the Philippines, National
Office, petitioning this Court of allow judges to receive allowances and other benefits
from local governments and to reconsider and set aside the resolution of March 17,
1983 of this Court which prohibits the judges from receiving allowances from local
reconsideration of the aforesaid resolution of March 17, 1984," (1983)
(c)
Resolution dated April 5, 1984:
"Administrative Matter No. 84-1-766-0. -Re: Request of the Trial Judges of the 6th and
7th Judicial Regions to be authorized to receive from the respective local governments
additional allowances aside from those provided in LOI No. 96.- Acting on the: (a) letter of
various Trial Judges of the 6th Judicial Regions, addressed to Chief Justice Enrique M.
Fernando, requesting for the reconsideration of the resolution of March 17, 1983,
implementing LOI No.96 which prohibits judges from receiving allowances from the local
government; and (b) letter of Regional Trial Court Judge L. Ruelan, both of Toledo City
(7th Judicial Region), Panlungsod of Toledo City which was referred to the Minister of Justice
and subsequently referred to this Court, requesting for the appropriation of an amount to
cover their additional compensation in view of Opinion No. 39, series of 1983 of Presidential
Assistant for Legal Affairs, Manuel M. Lazaro, relative to LOI No. 96, the Court Resolved to
DENY the aforesaid request for the reconsideration of the resolution of March 17, 1983."
All Provincial Auditors shall transmit the contents hereof to all Municipal
Mayors/Treasurers and Judges of Municipal Trial Courts in their respective jurisdictions.
For the Commission:
(SGD.) FRANCISCO S. TANTUICO, JR., Chairman