G.R. No. 180986; December 10, 2008
NORBERTO ALTRES, ET AL., petitioners, vs. CAMILO G. EMPLEO, ET AL., respondents.

FACTS

Sometime in July 2003, then Iligan City Mayor Franklin M. Quijano notified the Civil Service Commission (CSC) of numerous vacant career positions. The vacancies were publicly announced, and petitioners, among other applicants, submitted their applications. Toward the end of his term in May and June 2004, Mayor Quijano issued appointments to petitioners. However, the Sangguniang Panglungsod issued Resolution No. 04-242 requesting a suspension of action on processing appointments until a new budget was enacted, and later Resolution No. 04-266, citing a policy against “midnight appointments,” directing the City Human Resource Management Office to hold in abeyance the transmission of all appointments. Consequently, respondent City Accountant Camilo G. Empleo did not issue the required certification of availability of funds under CSC Memorandum Circular No. 40, Series of 1998, and other respondents did not sign petitioners’ position description forms. The CSC Field Office disapproved the appointments due to lack of the certification. The CSC Regional Office dismissed Mayor Quijano’s appeal, stating its function was ministerial. Petitioners filed a petition for mandamus with the Regional Trial Court (RTC) of Iligan City to compel Empleo to issue the certification and other respondents to sign the forms. The RTC denied the petition, holding that under Section 344 of the Local Government Code, the certification of availability of funds is a ministerial duty of the city treasurer, not the city accountant. Petitioners filed a motion for reconsideration, maintaining only their prayer against Empleo, which was denied.

ISSUE

Whether it is Section 474(b)(4) or Section 344 of the Local Government Code of 1991 that applies to the requirement of certification of availability of funds under Section 1(e)(ii), Rule V of CSC Memorandum Circular No. 40, Series of 1998—specifically, whether the city accountant or the city treasurer has the ministerial duty to issue such certification.

RULING

The Supreme Court ruled that Section 344 of the Local Government Code applies. The certification of availability of funds required by the CSC rules for local government unit appointments refers to the certification issued by the local treasurer under Section 344, which states: “No money shall be disbursed unless the local budget officer certifies to the existence of appropriation that has been legally made for the purpose, the local accountant has obligated said appropriation, and the local treasurer certifies to the availability of funds for the purpose.” This provision clearly designates the local treasurer as the officer responsible for certifying the availability of funds. In contrast, Section 474(b)(4) outlines the general duties of the local accountant, including certifying the availability of budgetary allotment to which expenditures may be properly charged, but this is distinct from the specific certification of fund availability for disbursement under Section 344. Therefore, the RTC correctly held that the city treasurer, not the city accountant, has the ministerial duty to issue the certification of availability of funds. The petition was denied.