abn judiciary 2015

8/11/2019 ABN Judiciary 2015

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THEJUDICIARY1

I. MANDATE

1.1 The Philippine Judiciaryrefers to the court system composed of

the Supreme Court and the Lower Courts, Presidential Electoral

Tribunal, Sandiganbayan, Court of Appeals and Court of Ta

Appeals.1!t has the power to interpret the law to settle disputes

concerning legally recogni"ed rights or duties between the State

and pri#ate persons or between indi#idual litigants in cases

properly brought before the $udicial tribunals.%

1.% Supreme Court and the Lower Courts. The Supreme Court of thePhilippines and the Lower Courts perform ad$udicati#e functions

#ested on them by the Philippine Constitution and other applicable

laws. Their $udicial power includes &the duty of the courts of $ustice

to settle actual contro#ersies in#ol#ing rights which are legally

demandable and enforceable, and to determine whether or not

there has been a gra#e abuse of discretion amounting to lac' of or

ecess of $urisdiction on the part of any branch or instrumentality of

the (o#ernment.)

1.* Presidential Electoral Tribunal. The Presidential ElectoralTribunal is the sole $udge of all contests relating to the election,

returns, and +ualications of the President and the -icePresident

of the Philippines and promulgates rules for the purpose. The

Tribunal hears and decides en banc all presidential and #ice

presidential election contests. !t eercises the same powers which

the law confers upon the courts of $ustice, including the issuance of

subpoena and subpoena duces tecum, the ta'ing of depositions, the

arrest of witnesses for the purpose of compelling their appearance,

the production of documents and other e#idence, and the

compulsory compliance with its orders.

1./ Sandiganbayan. The Sandiganbayan 0S2 tries and decides

criminal and ci#il cases against go#ernment o3icials and employees

accused of graft and corruption and similar other o3enses.

11 This document was prepared by Aurea H. Sempio as an input to the deliberationsof the House Committee on Appropriations on the FY 201 proposed !ational"ud#et. The report bene$ted from inputs of %irector %ina de &esus'(asa#ui andfrom o)erall #uidance of Actin# %irector *eneral +omulo ,.-. -iral &r.

http/www.slideshare.netbrianbelenthe'philippine'udiciarydownloaded 23 &une20145.2http/www.slideshare.netu)y6pascuaudicial'dept downloaded 23 &une 20145.

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1.4 Court of Appeals. The Court of Appeals 0CA2 is #ested with the

power to re#iew all nal $udgments, decisions, resolutions, orders or

awards of 5egional Trial Courts and +uasi$udicial agencies,

instrumentalities, boards or commissions, ecept those falling

within the appellate $urisdiction of the Supreme Court6 to try cases

and conduct hearings, recei#e e#idence and perform any and all

acts necessary to resol#e factual issues raised in cases falling within

its original and appellate $urisdictions, including the power to grant

and conduct new trials or further proceedings. !t issues writs of

mandamus prohibition, certiorari, habeas corpus, +uo warrant and

auiliary writs or processes, and writs of amparo and habeas data in

the eercise of its concurrent $urisdiction with the Supreme Court,

Sandiganbayan, and the 5egional Trial Courts.

1.7 Court of Tax Appeals. The Court of Ta Appeals 0CTA2 has

eclusi#e appellate $urisdiction to re#iew by appeal decisions or

inaction of the Commissioner of !nternal 5e#enue or of the

Commissioner of Customs in#ol#ing their respecti#e responsibilities

under the 8ational !nternal 5e#enue Code and the Customs Law,

respecti#ely, and those of the Secretary of 9inance in automatic

re#iew cases where the decisions of the Commissioner of !nternal

5e#enue or of Customs fa#orable to the tapayer are ele#ated to the

9inance Secretary6.

CTA also re#iews those ta cases ele#ated to the Secretary of Tradeand !ndustry, in the case of nonagricultural product, commodity or

article6 or the Secretary of Agriculture, in the case of agricultural

product, commodity or article, in connection with the imposition of

the Anti:umping :uty, Counter#ailing and Safeguard :uty. This

original and appellate $urisdiction includes criminal cases in#ol#ing

#iolations of the 8ational !nternal 5e#enue Code or the Tari3 and

Customs Code6 decisions of 5egional Trial Courts 05TCs2 in local ta

cases, and of the Central oard of Assessment Appeals 0CAA2 in

cases in#ol#ing the assessment and taation of real property6 and

collection of taes the assessment of which has already becomenal.

II. BUDGETALLOCATION, 2013-2015

%.1 The ;udiciary? or P>/* million higher than the current year.* billion see Table 15. @f this proposal, the

Supreme Court and Lower Courts 0SCLC2 will get >? or P1.1

billion6 Presidential Electoral Tribunal 0PET2 P>1.% million6

%


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Sandiganbayan P/1=.% million6 Court of Appeals 0CA2 P1,/77.*

million6 and Court of Ta Appeals 0CTA2 P%4*. million.

TABLE1BUDGETBYDEPARTMENT/AGENCY, FY 2013-2015

ParticularsLevels (in million pesos) Growth Rates (%)

2013 2014 2015 2013-2014 2014-2015

he !u"iciar# 1$520&' 1341&$ 202$4& 4&4 4&

Supreme Court and the Lower Courts 16,342.6 17,101.5 18,063.4 4.6 5.6

Presidential le!toral "ri#unal 66.0 $1.2 $1.2 38.2 0.04

Sandi%an#a&an 41$.1 405.0 410.2 '3.4( 1.3

Court o) *ppeals 1,411.7 1,48$.0 1,466.3 5.5 '1.5(

Court o) "a+ *ppeals 281.3 255.2 253.8 '$.3( '0.5(

Source of basic data: Budget of Expenditures and Sources of Financing (BESF), 2014 & 2015 ! 1st"e#e$ %ourts: etropo$itan 'ria$ %ourts (e'%s), unicipa$ 'ria$ %ourts in %ities ('%%s), unicipa$ 'ria$ %ourts ('%s),

unicipa$ %ircuit 'ria$ %ourts (%'%s), and te Saris %ircuit %ourts (S%%s)2ndLeel Courts- e%ional "rial Courts '"Cs( and the Shari/a istri!t Court 'SCs)

%.% 9or %=14, the SCLC gets the highest increase at 4.7? 0P>7%

million2, higher than its last year million2. The

Sandiganbayan follows with 1.*? increase 0P4 million2 after a

budget cut of *./? 0P1/ million2. The PET1.% million which is *.%? higher than its P77 million allocation

in %=1*.

%.* The CA which gets B.%? of the ;udiciary budget will ha#e a budget

reduction of 1.4? 0P%* million2 in %=14. @n the other hand, the

CTA budget will be further reduced to P%4*. million6 the %=1*

budget is much higher at P%1.* million.

By Ob!"# $% E&'!()*#+!

%.1 Personal Services PS!are pro#isions for the payment of salaries,

wages and other compensation 0i.e. meritsalary increase, C@LA,

honoraria and commutable allowances2 of permanent, temporary,

contractual and casual employees.

%.% Dore than B=? of all ;udiciary agency budget, ecept

Sandiganbayan, goes to PS. 8ote that the share of PS in the PET4.> million in %=1* to P11.* million

by %=14.

TABLE2

BUDGETBYAGENCYANDOBJECTOFEPENDITURE

Particulars

Levels (in million pesos) hare to otal (%) Growth Rate (%)

2013 2014 2015 2013 2014 2015 13-14 14-15

*


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* an" Lower *ourtsP 13,667.7 13,661.4 14,321.1 83.6 7$.$ 7$.3 0.0 4.8+,, 2,674.$ 3,266.2 3,427.4 16.4 1$.1 1$.0 22.1 4.$*, 174.0 314.$ 0.0 1.0 1.7 81.0otal 16,342.6 1.101&53 1$0'3&42 100&0 100&0 100&0 4.6 5.6

Pres& lectoral ri/unalP 46.5 78.7 78.7 70.4 86.3 86.3 6$.4 0.0

+,, 1$.5 12.5 12.5 2$.6 13.7 13.7 36.1 0.3*, 0.0 0.0 0.0 0.0otal ''&0 1&2 1&2 100&0 100&0 100&0 38.2 0.0

an"ian/a#an P 202.$ 1$4.$ 201.3 48.4 48.1 4$.1 4.0 3.3+,, 124.0 121.0 123.8 2$.6 2$.$ 30.2 2.4 2.4*, $2.2 8$.1 85.1 22.0 22.0 20.8 3.3 4.5otal 41$.1 405&0 410&2 100&0 100&0 100&0 3.4 1.3

*ourt o ppeals

P 1,008.1 1,001.7 1,04$.0 71.4 67.3 71.5 0.6 4.7+,, 377.1 417.3 417.3 26.7 28.0 28.5 10.7 0.0*, 26.5 70.0 1.$ 4.7 0.0 163.$ 100.0otal 1411&.0 14$$&' 14''&2. 100&0 100&0 100&0 5.5 1.5

*ourt o a ppealsP 1$5.$ 180.$ 181.3 6$.6 70.$ 71.4 7.7 0.2+,, 31.6 71.3 72.5 11.2 27.$ 28.6 125.4 1.8*, 53.8 3.0 1$.1 1.2 0.0 $4.4 100.0otal 2$1&3 255&2 253&$ 100&0 100&0 100&0 $.3 0.5

Source of basic data: Budget of Expenditures and Sources of Financing (BESF), 2015

%.* Dost of the agencies will ha#e increases in personal ser#ices in

%=14, ecept for the PET. The increase in the PS budget of the SCLC

0P74>.B million or /.?2 will go to lumpsum fund for lling of

positions 0P*4*.4 million2, pension for ci#ilian personnel

0P*/%./ million2, representation and transportation allowances

0P17.* million2, and bonus 0P.% million2, among others.

%./ Deanwhile, the P7./ million 0*.*?2 raise in Sandiganbayan7,===2, and bonus 0P*,===2.

%.4 The CA. million2, pension for

ci#ilian personnel 0P/4.B million2, lumpsum for lling of position

0P1.% million2, and longe#ity pay 0P1.7 million2. The CTA, on theother hand, is getting a slight increase of =.%? from a P14 million or

B.B? budget cut in its Personal Ser#ices in %=1/.

%.7 !t was also noted that &@ther Personnel enets) amounting to P*.1

billion constitute almost %=? of the entire PS pac'age see table 75.

TABLE3

BREADONOFPERONALERICE, 2015

Particularsmount

(in million pesos)hare to otal

(%)

Salaries and a%es 7,562.80 47.7

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Salaries and a%es CasualContra!tual 2$.6 0.2

Personal !onomi! elie) *llowan!e 657.20 4.1

epresentation *llowan!e 307.10 1.$

"ransportation *llowan!e 306.$0 1.$

Clothin%ni)orm *llowan!e 136.$0 0.$

Su#sisten!e *llowan!e 3.20 0.0

Produ!tiit& n!entie *llowan!e 54.80 0.3

Lon%eit& Pa& 182.50 1.2

earend onus 630.20 4.0

Cash i)t 136.$0 0.$

9ther onuses and *llowan!es 13.00 0.1

etirement and Li)e nsuran!e Premiums 785.50 5.0

Pa% Contri#utions o) Ciilian Personnel 32.$0 0.2

Philhealth Contri#utions 71.70 0.5

mplo&ees Compensation nsuran!e Premiums 32.70 0.2

Pension ene)its 1,82$.70 11.5

9ther Personnel ene)its 3,071.00 1$.4

"otal 15,844.60 100.00

Source of basic date: Budget of Expenditures and Sources of Financing (BESF), 2015

%.B Table / compares the number of a#ailable permanent positions and

the number of lled positions. The largest number of unlled

positions may be noted in the SCLC and the CA.

TABLETAFFINGUMMARY

NUMBEROFPERMANENTPOITION

Particulars2013 2014 2015

vaila/le ille" nille" vaila/le ille" nille"

SCLC 31,817 25,211 6,606 32,448 25,247 7,201same

as 2014

P" 151 66 85 151 66 85 do

Sandi%an#a&an 385 32$ 56 385 332 53 do

C* 1,742 1,4$5 247 1,742 1,488 254 do

C"* 335 242 $3 335 250 85 do

%. "aintenance and #ther #perating Expenses "##E2 are

current ependitures which include supplies and materials,

transportation and tra#el allowances, and utilities 0water, power,

etc.2. D@@E allocations for %=1*%=14 are shown in Table %.

%.> @#erall, the D@@E budget of the ;udiciary will increase by /.*?

0P174 million2, a big chun' of which will go to SPLC 0P171 million2.

All other agencies will ha#e minimal D@@E increase, ecept CA

which will get the same amount of D@@E 0P/1B.* million2.

4


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%.1= The SCLC


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ParticularsLevel (in millions pesos) hare to otal (%)

Growth Rates(%)

2013 2014 2015 2013 2014 2015 13-14 14-15

General "ministration an" upport 502 5'$1 52$ 33&4 34&' 30&5 13&0 -'&.

,perations $21 10524 11$'3 '5&3 '4&1 '$&3 .&2 12&.

+, 6 7 Resolutions89ecisions in ppeale"

an" ,ther *ases un"er 6ts !uris"iction

a. *d:udi!ation o) e%/l "rial Court Cases 5,5$7 5,$51 6,362 37.2 36.3 36.6 6.3 6.$

#. *d:udi!ation o) ;etropolitan Court Cases 482 522 558 3.2 3.2 3.2 8.3 6.$

!. *d:udi!ation o) ;uni!ipal "rial Court Cases inCities 1,056 1,144 1,1$7 7.0 7.0 6.$ 8.3 4.6

d. *d:udi!ation o) ;uni!ipal Cir!uit Court Cases 1,318 1,435 1,53$ 8.8 8.7 8.$ 8.$ 7.2

e. *d:udi!ation o) ;uni!ipal Court Cases 1,128 1,213 1,267 7.5 7.4 7.3 7.5 4.5

). *d:udi!ation o) Shari


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TABLE9

PREIDENTIALELECTORALTRIBUNAL, PROGRAMANDACTIITIE

ParticularsLevel (in million pesos) hare to otal (%) Growth Rates (%)

2013 2014

2015

2013 2014 2015 13-14 14-15

General "ministration an" upport 50&2 55&$ 55&$ 5.&2 '3&4 '3&4 11&2 0

1. eneral ;ana%ement and Superision

13.2 13.2 15.0 15.0 0

2. =undin% re?uirements )or the )illin% o)un)illed positions

42.6 42.6 48.4 48.4 0

,perations 3.&' 32&2 32&2 42&$ 3'&' 3'&' -14&4 0+, 6 7 9ecisions8Resolutions o *ases

6nvolvin the Presi"ent an" the =icePresi"ent

a. *d:udi!ation o) le!toralCasesContests nolin% the Presidentand Bi!e President o) the epu#li! 37.6 32.2 32.2 42.8 36.6 36.6 14.4 0

otal .4 million which is 1.*? higher than current

year*./ million see Table 35. @perations getB1./? a#erage of the Sandiganbayan


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1. o!Detin%, pro!essin%, reportin% and!alendarin% o) !ases )or hearin% and!ondu!t o) pro!eedin%s 5$.4 61.6 63.3 15.6 15.7 15.$ 3&. 2&$

2. "rial o) !ases, preparation andpromul%ation o) de!isions andissuan!e pro!esses 208.8 221 223.8 54.8 56.2 56.2 5.8 1.3

otal .4 million or %%.4? after its budget was reduced from

P1%*.B million in %=1*

TABLE;COURTOFAPPEAL, PROGRAMANDACTIITIE

ParticularsLevel (in million pesos) hare to otal (%) Growth Rates (%)

2013 2014 2015 2013 2014 2015 13-14 14-15

General "ministration an" upport $3$&5 $34&2 $$.&' ''&4 '2&$ '3&2 -0&5 '&4

1. eneral mana%ement andsuperision 714.8 753.$ 78$ 56.6 56.7 56.2 5.5 4.7

2. Pa&ment o) !ompensation o)*ttorne&de9))i!io 0.01

0.0

3. =undin% re?uirements )or the)illin% o) un)illed positions 123.7 80.4 $8.5 $.8 6.0 7.0 35.0 22.5

,perations 424&2 44& 51'&' 33&' 3.&2 3'&$ 1'&. 4&4

+, 6 7 Resolutions89ecisions inppeale" an" ,ther *asesun"er 6ts !uris"iction

a. *d:udi!ation o) *ppealed and9ther Court Cases 424.2 4$4.$ 516.6 33.6 37.2 36.8 16.7 4.4

otal


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+, 6 7 Resolutions89ecisions o*ases un"er 6ts !uris"iction

a. *d:udi!ation o) "a+, Customs,and *ssessment Cases

$0.6 108 106.5 38.6 44.2 43.$ 1$.2 1.4

otal /2 shallbe deposited by the Chief ;ustice or his duly authori"ed

1=


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representati#e in an authori"ed go#ernment depository ban' and

shall be used to augment the allowances of the members and

personnel of the ;udiciary and nance the ac+uisition, maintenance

and repair of o3ice e+uipment and facilities. P5@-!:E:, That at

least eighty percent (80%)of the amount shall be used for the

payment of cost of li#ing allowances, and not more than twenty

percent(20%)shall be used for the purchase of o3ice e+uipment

and facilities of the courts where the legal fees are collected6

P5@-!:E:, 9F5TIE5, That the allowances of the members and

personnel of the ;udiciary shall be distributed in proportion to their

basic salaries.

The C@A shall audit the receipts, re#enues, uses, disbursements

and ependitures of the 9und e#ery +uarter, and submit the

appropriate report in writing to the Chairperson of the C@A and to

the Chief ;ustice of the Supreme Court, copy furnished the

Presiding ;ustice of the Court of Appeals and all Eecuti#e ;udges.

Li'ewise, the Supreme Court, shall submit either in printed form or

by way of electronic document, to the :D, copy furnished the

Iouse Committee on Appropriations and Senate Committee on

9inance, +uarterly reports on its income and ependitures, and the

status of the 9und. The Chief ;ustice and the court


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personnel6 and 0i#2 necessary epenses for the employment of

temporary employees for $udicial administration.

*.4 (on)*ecurring Expenses. SCLC% and other pertinent budgeting,

accounting and auditing rules and regulations.

I. OURCEOFFUNDANDBUDGETUTILI=ATION, 2011-2013

/.1 As shown in Table 11, the new appropriations of SCLC were

P1%,17* million in %=11, P1*,*47 million in %=1% and P14,=/=

million in %=1*. Iowe#er, total appropriations those same years

amounted to P14.> billion, P1B.1 billion and P1./ billion,

respecti#ely because of additional funds from automatic and

continuing appropriations and budgetary ad$ustments.

TABLE11UPREMECOURTANDTHE1T> 2NDLEELCOURT

INMILLIONPEO?

1%

ources o un"s 2011 2012 2013

u"etar# ":ustment (s) 15 1.$ 30

"rans)er 's( )rom-;is!ellaneous Personnel ene)its =und

Pension and ratuit& =und86073$

1,330648

127803

otal vaila/le ppropriations 15$$$ 1.10$ 1$3.4

Less; nuse" ppro&8no/liate" llotment (1..4) (2404) (2.13)

otal ,/liations 14114 14.03 15''1

,/liations8vaila/le ppropriations (%) $$&$ $5& $5&2


13/18

Source of basic data: -ationa$ Expenditure .rogra/, F 201, 2014 & 2015

/.% 8ormally, the life of a continuing appropriation especially for

Current @perating Epense 0C@E2 would be good for two years

only G i.e. the current year and the immediately succeeding year. !n

the case of SCLC, continuing appropriations etend to more than

one year G i.e. 5A >>*7 as reenacted pertains to the 9J %==4annual budget, 5A >4%/ to 9J %==>, 5A >>B= to 9J %=1=, 5A 1=1/B

to 9J %=11, 5A 1=144 to 9J %=1%, 5A 1B/ to 9J 1>>7, 5A >/=1 to

9J %==B, and 5A >/> to 9J %==. !t may be obser#ed that one

continuing appropriation dates e#en bac' to 9J 1>>7 05A 1B/2.

/.* udgetary ad$ustment for SCLC 0and other agencies under the

;udiciary2 represents transfer from lumpsum funds such as the

Personnel enets 9und, and the Pension and (ratuity 9und to the

agency concerned.

TABLE12PREIDENTIALELECTORALTRIBUNAL

INMILLIONPEO?Source ofbasic data:-ationa$Expenditure.rogra/,F 201,2014& 2015

/./ Asshown

in

Table

1%,

the

total

a#ailable appropriations of the PET is almost double than that of

the amount allocated by Congress through the new general

appropriations. 9or instance, the new appropriations for %=1* is

only around P million but the total a#ailable appropriation for the

year amounted to P1% million or 1=7.? more.

/.4 Allocations for Current @perating Epenses 0C@E2 of prior yearsare also carried forward as continuing appropriations. As shown

1*

ources o un"s 2011 2012 2013

u"etar# ":ustment (s) 5 $ -"rans)er 's( )rom-

;is!ellaneous Personnel ene)its =und

5

8

otal vaila/le ppropriations 121 145 1$2nuse" ppropriations8no/liate" llotment ('5) (4) (11)

otal ,/liations 5' 51 '3

,/liations8vaila/le ppropriation (%) 4'&2 35&1 34&'


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in Table 1%, continuing appropriations goes bac' to as early as

%==4 05A >**72.

/.7 The sources of funds and budget utili"ation of the Sandiganbayan,

Court of Appeals and Court of Ta Appeals are shown in the Anne.

/.B The budget utili"ation ratio is deri#ed by comparing total obligation

with total a#ailable appropriations. Among the agencies under the

;udiciary, the Presidential Electoral Tribunal has the lowest

utili"ation rate at an a#erage of *.7? see Table 175. The

absorpti#e capacity of the Court of Ta Appeals is at B=? on

a#erage.

/. Among the agencies, SCLC has a high utili"ation rate 0a#eraging

7.7?2. Iowe#er, its unobligated allotment is relati#ely bigHi.e.,

P1. billion by the close of %=11, P%./ billion in %=1% and P%.B

billion in %=1*see table 115.

TABLE13BUDGETUTILI=ATION, FY 2011-2013

PERCENTAGE?

Particulars 2011 2012 2013verae

tili@ationRate

Supreme Court and 1st 2ndLeel Courts 88.8 85.$ 85.2 86.6

Presidential le!toral "ri#unal 46.2 35.1 34.6 38.6

Sandi%an#a&an 85.1 85.$ 8$.1 86.7

Court o) *ppeals 81.3 84.1 86.1 83.8

Court o) "a+ *ppeals 67.8 66.2 76.0 70.0

Source of basic data: -ationa$ Expenditure .rogra/ (-E.) 201, 2014 & 2015

. AUDITOPINION

5.1 Acting as eternal auditor, the C@A renders an opinion which mayeither be un+ualied, +ualied, ad#erse, or disclaimer of opinion.9n:uali$ed opinion, often called a clean opinion, is the best type of

report. !t is gi#en when the auditor determines that 0a2 each of the

nancial record prepared by agency is free from any

misrepresentation and 0b2 the nancial records ha#e been

maintained in accordance with generallyaccepted accounting

principles 0(AA2. The auditor renders a :uali$ed opinion in caseswhen nancial records are not 'ept in accordance with (AAP but no

misrepresentations are identied.

1/


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Tb@! 1COA AUDITOPINION

enc# 200$ 200 2010 2011 2012 RemarAs

Supreme Court G G *derse *derse *derse eteriorated

Presidential le!toral "ri#unal G G GG G

n!han%ed

Sandi%an#a&an G G G G G mproed

Court o) *ppeals G G G G Gmproed in 2010 and2011 #ut not sustained

in 2012

Court o) "a+ *ppeals G G GG G

Clean reports in 2 out o)5 &ears

Source of basic data: %3+ +nnua$ +udit eports, 20062012

4.% An ad)erse opinionis the worst type of report6 this indicates that

the agency.%

million unpaid loans of o3icials and employees of the Iigh Court

was sourced from the ;udiciary :e#elopment 9und 0;:92.

Presidential :ecree 8o. 1>/> which created the ;:9 stipulates that

=? of all collected fees shall be used to augment the costofli#ing

allowances of the members and personnel of the ;udiciary while the

%=? shall be for the ac+uisition and upgrading of o3ice e+uipment

and facilities. 8owhere in the decree says that part of the ;:9 could

14


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be used as loans to the $udicial and non$udicial members of the

Court.

The ;udiciary, according to C@A, has also not established a system

on the implementation of the %=? share 0;:92 for the purchase of

e+uipment and repair of facilities. !ts disbursements are not also

co#ered with the Annual Procurement Plan re+uired in Section B of

the (o#ernment Procurement 5eform Act 05.A. >1/2.

;reference/ 2011 AA+.

abn judiciary 2015

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