16.8 While the Audit Team understands that the pageants were conducted as part of
the Buglasan Festival and the Province’s tourism promotion program, which
aims to celebrate the cultural and artistic achievements of Negrosanons, it is
worth considering a more resource-efficient approach. Nevertheless, the Audit
Team views the use of public funds for these expenditures as unnecessary, as
they are not essential to the core operations of the government.
16.9 On the other hand, the Commission on Audit has previously addressed the issue
of expenses incurred for the celebration of significant events in its past ruling.
This matter has been highlighted in the decisions of the Auditor General, as
cited below:
“ Expenses by local governments for celebration of important events
and oath taking of officials and those for the printing of records,
souvenir programs, propaganda, fireworks, and decorations not
being of public benefit or material progress of the residents of the
locality cannot be paid out of local government funds. The Auditor
General (Gimenez) in the case of the City of Manila, said:
“On the matter of observance of important events or celebrations, the
Office of the President ruled under its 9th Indorsement dated June 26,
1956, that expenditures for the purpose cannot be allowed citing with
approval 30 A.L.R. 1042 as follows:
“Viewed in the most favorable light for the respondents, their vote
authorized an expenditure of public money to celebrate the
anniversary of a great event of national and historical interest, in a
manner which might serve to amuse the inhabitants, and perhaps
excite in their minds a spirit of patriotism and a love of liberty. But
these objects, however, laudable, do not come within the range of
municipal powers and duties. If money in the treasury of a city
can be expended to commemorate one event of interest and
importance in the history of a country, so may it be to celebrate
the anniversary of any and every other…Nor would there be any
limit to the amount of money which might be expended for such
purpose or to the mode in which the expenditures might be made,
except that which might be prescribed by the will or caprice of
the majority. If fireworks and illumination can be permitted, so
may dinners, balls and fetes of every description. It is obvious
that such a power would open a door for great abuses and
expenditure of the most wasteful character,”; and the Auditor
General said in the final paragraph of his decision: “It is, therefore,
ruled that the expenditure should be, as it is hereby, disallowed.”
(GAO 1st 11-12-64; f, -2.015, MBM. Decision Volume II p. 287)
(Emphasis ours)
86
