This case has been cited 1 times or more.
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2014-03-11 |
CARPIO, J. |
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| The TESDA is an instrumentality of the government established under Republic Act No. 7796 or the TESDA Act of 1994. Under Section 33 of the TESDA Act, the TESDA budget for the implementation of the Act is included in the annual GAA; hence, the TESDP Fund, being sourced from the Treasury, are funds belonging to the government, or any of its departments, in the hands of public officials.[19] The Constitution provides, "No money shall be paid out of the Treasury except in pursuance of an appropriation made by law."[20] The State Audit Code, which prescribes the guidelines in disbursing public funds, reiterates this important Constitutional provision that there should be an appropriation law or other statutes specifically authorizing payment out of any public funds.[21] | |||||