1.) The Philippine National Bank was then one of the leading government-owned banks and it was under the audit jurisdiction of the Commission on Audit (COA). A few years ago, it was privatized. What is the effect, if any, of the privatization of PNB on the audit Jurisdiction of the COA?
In accordance with the ruling in Philippine Airlines v. COA, 245 SCRA 39, since the Philippine National Bank is no longer owned by the Government, the Commission on Audit no longer has jurisdiction to audit it as an institution. Under Section 2(2), Article IX-D of the Constitution, it is government-owned or controlled corporations and their subsidiaries which are subject to audit by the Commission on Audit. However, in accordance with Section 2(1), Article IX- D of the Constitution, the Commission on Audit can audit the Philippine National Bank with respect to its accounts because the Government still has equity in it.
2.) Towards the end of the year, the Commission on Audit (COA) sought the remainder of its appropriation from the Department of Budget and Management (DBM). However, the DBM refused because the COA had not yet submitted a report on the expenditures relative to the earlier amount released to it. And, pursuant to the “no report, no release” policy of the DBM, COA is not entitled to any further releases in the meantime. COA counters that such a policy contravenes the guaranty of fiscal autonomy granted by the Constitution. Is COA entitled to receive the rest of its appropriations even without complying with the DBM policy?
YES. COA is entitled to the rest of its appropriations even without complying with the DBM policy. That the no report, no release policy may not be validly enforced against offices vested with fiscal autonomy is not disputed. Indeed, such policy cannot be enforced against offices possessing fiscal autonomy without violating Article IX (A), Section 5 of the Constitution which provides: “Sec. 5. The Commission shall enjoy fiscal autonomy. Their approved appropriations shall be automatically and regularly released.” (CSC v. Department of Budget and Management, July 22, 2005)
3.) The Congress establishes by law Philippine Funds, Inc., a private corporation, to receive foreign donations coming from abroad during national and local calamities and disasters, and to enable the unhampered and speedy disbursements of the donations through the mere action of its Board of Directors. Thereby, delays in the release of the donated funds occasioned by the stringent rules of procurement would be avoided. Also, the releases would not come under the jurisdiction of the Commission on Audit (COA). Can the Congress pass the law that would exempt the foreign grants from the jurisdiction of the COA? Explain your answer.
Congress cannot exempt the foreign grants from the jurisdiction of the Commission on Audit. Its jurisdiction extends to all government-owned or controlled corporations, including those funded by donations through the Government. (Art IX-D, Sec. 3 of the 1987 Philippine Constitution; and Petitioner Corporation v. Executive Secretary, G.R. Nos. 147036-37 & 147811, April 10, 2012, 269 SCRA 49)
4.) 1. Distinguish civil rights from political rights and give an example of each right. 2. What are the relations of civil and political rights to human rights? Explain.
CIVIL RIGHTS refer to the rights secured by the constitution of any state or country to all its inhabitants and not connected with the organization or administration of POLITICAL RIGHTS consist in the power to participate, directly or indirectly, in the management of the government. CIVIL RIGHTS define the relations of individual amongst themselves while POLITICAL RIGHTS defines the relations of individuals vis-a-vis the state. CIVIL RIGHTS extend protection to all inhabitants of a state, while POLITICAL RIGHTS protect merely its citizens.
Examples of civil rights are the rights against involuntary servitude, religious freedom, the guarantee against unreasonable searches and seizures, liberty of abode, the prohibition against imprisonment for debt, the right to travel, equal protection, due process, the right to marry, right to return to this country and right to education.
Examples of political rights are the right of suffrage, the right of assembly, and the right to petition for redress of grievances.
Human rights are broader in scope than civil and political rights including social, economic, and cultural rights, and are inherent in persons from the fact of their humanity. On the other hand, some civil and political rights are not natural rights. They exist because they are protected by a constitution or granted by law. For example, the liberty to enter into contracts is not a human right but is a civil right.