G.R. No. L-5057 July 31, 1953
JACINTO R. BOHOL, petitioner-appellant, vs. MAURO ROSARIO, as Provincial Auditor of Samar, and JOSE C. ORTEZA, as Provincial Treasurer of Samar, respondents-appellees.

FACTS

Petitioner Jacinto R. Bohol, Secretary to the Provincial Governor of Samar, had his salary raised from P3,120 to P3,600 per year by the provincial board on July 20, 1950. The Secretary of Finance disapproved this increase, stating the standard rate for the position in a first-class A province like Samar was P2,760 per annum, and the incumbent’s current rate of P3,120 could only be reduced to P2,760 upon vacancy. Consequently, the provincial auditor and treasurer refused to pass in audit and pay the salary differential. Bohol filed a mandamus proceeding, arguing that Republic Act No. 528 abrogated Executive Order No. 167 (which gave the Secretary of Finance supervisory control over local government financial affairs, including budgets and personnel plantilla) and that said executive order was unconstitutional for granting the President control beyond the constitutional mandate of “general supervision” over local governments.

ISSUE

Whether the Secretary of Finance acted within his authority in disapproving the petitioner’s salary increase, and whether the relevant executive orders and laws are constitutional.

RULING

The Supreme Court affirmed the dismissal of the mandamus proceeding. The Court held that even assuming Republic Act No. 528 superseded inconsistent prior enactments, the powers it conferred on local entities (like the provincial board fixing salaries) were subject to compliance with the Salary Law. Executive Order No. 94 (1947), issued pursuant to Republic Act No. 51 , reorganized and classified government positions into grades with specific salary ranges based on factors like nature of work and independent judgment. The Secretary of Finance, as the central authority charged with supervising salary allocation in local governments, acted within his authority in determining that the petitioner’s position fell within Grade 13 (P2,760 per annum) rather than the higher grade claimed by Bohol. The Court found the Secretary’s opinion entitled to respect, especially given the need for uniformity and standardization of salaries across local governments to ensure financial stability. Furthermore, the Court ruled that the President’s designation of the Secretary of Finance to enforce the Salary Law was a legitimate exercise of the constitutional power of general supervision over local governments, not an unconstitutional assumption of control.