Republic of the Philippines
COMMISSION ON ELECTIONS
                                                   Manila
                             office of the coMELEc secretary
MEMORANDUM                  NO. 230773
           FOR:             COMMISSIONER AIMEE P. FEROLINO
                             COMMISSIONER REY E. BULAY
                             Com m issioner-in-Charge, for 2023 BSKE
                             DIRECTOR MARIA NORINA S. TANGARO-CASINGAL
                             Law Department
                              DIRECTOR JOHN REX C, LAUDTANGCO
                             Ed ucation and Information Department
                             DIRECTOR JEANNIE V. FLORORITA
                             Information Technology Department
           RE:               REQUEST FOR PUBLICATION IN NEWSPAPERS OF GENERAL
                             CIRCULATION AND POSTING IN THE COMELEC WEBSITE
           DATE:             August lO,2023
X                                                                                                                                x
           Requesting publication in newspapers of general circulation and Posting
 in the COMELEC Website.
Reference           Formal                                                                                          Date of
   No,             Resolution                                        TITLE                                       Promulgation
                      No.
                                       RULES AND REGULANONS ON THE
                                       PROHIBMON AGAINST THE RELEASE,
                                       DISBURSEMENT OR EXPENDITURES         OF
                                       PUBUC FUNDS AND CONSTRUCNON          OF
                                        PUBLIC WORKS, DELIVERY OF MATERIAL FOR
 0490-23               L0944           PUBUC WORKS, AND ISSUANCE OF TREASURY                                     August 9, 2023
                                       WARRANTS AND SIMILAR DEVICES UNDER
                                       SECEONS 261 (V) AND (W) OF THE OMNTBUS
                                       ELECNON CODE IN CONNECNON WITH THE
                                       OCTOBER             30,
                                                       2023 BARANGAY AND
                                       SANGGUNIANG KABATAAN ELECNONS
           For your information/guidance and appropriate action. Thank you.
                                                                                  ,o&(wo,o    Director IV
      CC     Chairman
             All Commissioners
             Executive Director
1)   Subject to Resolution No. 2O48-A, promulg.ted on July 1, 1993. de.med confidential and no access therein by the public is
     a!thorized.
2)   "All authorized recipients of any p€rsonal d.t., personal information, privileged information and sensitive peGonel information
     contained in this document, including oth€r pertin.nt documents attached thereto that .re shared by the Commission on Elections
     an compliance with existing laws and rules, and in conformity with the Data Privacy Acl o, 2012(R.A t{o, 10173) and its
     tmpl€menting Rules and Regqlations, as well asthe pertinent Circulars of the .tional Privacy Commission, are similarly
     bound to comply $/ith the said la$/s, rules and regul.tions relating to data priv.(y, security, confidentiality, prot€ction .nd
     accountability."
                    Republic of the Philippines
                  COMMISSION ON ELECTIONS
                       Intramuros, Manila
RULES AND REGULATIONS                 GARCIA, George Erwin M.,             Chairman
                                      INTING, Socorro B.,                  Commissioner
ON THE PROHIBITION                    CASQUEJO, Marlon S.,                 Commissioner
AGAINST THE
          RELEASE,                    FEROLINO, Aimee P.,
                                      BULAY, Rey E.,
                                                                           Commissioner
                                                                           Commissioner
DISBURSEMENT, OR                      MACEDA, Jr., Ernesto Ferdinand P.,   Commissioner
EXPENDITURES       OF PUBLIC          CELIS, Nelson   J.,                  Commissioner
FUNDS                        AND
CONSTRUCTION OF PUBLIC
WORKS, DELIVERY OF
MATERIALS FOR PUBLIC
WORKS, AND ISSUANCE OF
TREASURY WARRANTS AND
SIMILAR DEVICES UNDER
SECTIONS 261(v) and (W oF
THE OMNIBUS ELECTION
CODE IN CONNECTION
WITH THE OCTOBER 30,2023
BARANGAY              AND
SANGGUNIANG KABATAAN
ELECTIONS
                                             Promulgated: August 9, 2023
x-----------------      ----------x
            RESOLUTION NO. 10944
   WHEREAS, under the 1987 Constitution, the Commission is
   mandated to enforce and administer all laws and regulations
   relative to the conduct of an election, plebiscite, initiative,
   referendum, and recall;
   WHEREAS, under Section 261(v) of the Omnibus Election Code
   (OEC), an election offense is committed by any public official or
   employee including barangay officials and those of government-
   owned or controlled corporations and their subsidiaries, who,
   during forty-five days before a regular election and thirty days
                                                                                          1
        before a special election, releases, disburses or expends any public
        funds;
        WHEREAS, Section 261(w) of the OEC provides that an election
        offense is committed during the period of forty-five days preceding
        a regular election and thirty days before a special election, by any
        person who: (a) undertakes the construction of any public works,
        except for projects or works exempted in the preceding paragraph;
        or (b) issues, uses or avails of treasury warrants or any device
        undertaking future delivery of money, goods or other things of
        value chargeable against public funds;
        WHEREAS, Section 29 of Republic Act No. (RA) 66461 provides
        that if it should no longer be reasonably possible to observe the
        periods and dates prescribed by law for certain pre-election acts,
        the Commission shall fix other periods and dates in order to ensure
        accomplishment of the activities so voters shall not be deprived of
        their right of suffrage;
        WHEREAS, RA6679, as amendedbyRA"l09232, mandates that the
        construction or maintenance of barangay-funded roads and
        bridges shall be prohibited for a period of ten (10) days
        immediately preceding the date of election, the provisions of
        Section 26L, paragraphs (v) and (w), of the OEC to the contrary
        notwithstanding;
        WHEREAS, the Department of Social Welfare and Development
        (DSWD) and any other office in other departments of the
        government performing similar functions, are prohibited to
        release, disburse, or expend public funds except for salaries of
        personnel, and for such other routine and normal expenses, and for
        such other expenses as the Commission may authorize;
        WI{EREAS, there is a need to issue guidelines on the issuance of
        Certificates of Exception and Exemption for the implementation of
        the Law Department and guidance of the parties requesting for the
         same;
1   The Electoral Refomrs Law of 1987, promulgated 05 ]anuary 1988.
2An Act To Amend Republic Act No. 6653 to Postpone tht Bara gay Elections to Mnrclr 28, 1989, Prescihitrg
Additional Rules Gouenting the Co duct of Barangay Elections nnd for Other Purposes
                                                                                                        2
NOW THEREFORE, by virtue of the powers granted by the
Constitution, the Omnibus Election Code, the Electoral Reforms
Law of 1987, and other relevant laws, jurisprudence, and issuances,
the Commission RESOLVED, as it hereby RESOLVES, to
promulgate the following:
   GENERAL PROVISIONS AND DEFINITION OF TERMS
Section 1. Period of prohibition.   -
  a. For social welfare projects, the following periods shall be
       observed:
        1     15 September 2023 (Friday) to 30 October          2023
              (Monday) for national, regional, provincial, and local
              govemment units and those of government-owned or
              controlled corporations and their subsidiaries, except
              as provided in Section 8 herein; and
        11.   20 October 2023 (Friday) to 30 October            2023
              (Monday) for those that will be implemented by the
              barangay.
  b.   20 October 2023(Fridayl to 29 October 2023 (Sunday) for the
       construction or maintenance barangay-funded roads and
       bridges.
Section 2. Modes of Filing. - The following modes shall govern the
filing of the requests for exemption and exception:
  a. Electronic mail (email); and
  b. Personal submission or through courier.
 PROHIBITION AGAINST THE RELEASE, DISBURSEMENT,
   AND EXPENDITURE OF PUBLIC FUNDS FOR SOCIAL
           SERVICES AND DEVELOPMENT
Section 3. Period of Filing. All Requests for Exemption for projects,
activities, and programs pertaining to social welfare and services
                                                                        .l
shall be filed on or before 1 September 2023, from Monday to
Friday, 8:00 am to 5:00 pm, excluding holidays. Requests
submitted after 5:00 pm shall be considered filed at 8:00 am of the
next working day.
Social services as used in this Resolution shall refer to the services
rendered by the government to provide aid, support, or assistance
to the disadvantaged, distressed or vulnerable persons or sectors of
society.
Section 4. Authority of the Law Department to Receive, Evaluate
and Recommend on Requests for Exemption.                -   The Law
Department shall, upon proper evaluation and compliance by the
requesting party with all the requirements for exemption, submit
its recommendation to the Chairman of the Commission for
approval/disapproval of the Request for Exemption.
Section 5. Authority of the Chairman to Approve/Disapprove
Recommendations of the Law Department - The Chairman of the
Commission is authorized to approve/disapprove
recommendations of the Law Department on the Requests for
Exemption from the prohibition against the release, disbursement,
and expenditure of public funds for social services and
development.
Section 6. Payment of fees. - No payment of fees shall be required
for all requests for the issuance of Certificate of Exemption for
projects, activities, and programs pertaining to social welfare
projects and services.
Section 7. Contents of the Request. The requesting party shall
submit a request for exemption which shall include, but not limited
to, the following information:
   a) Title of social services, and developmental programs and
      projects;
   b) Office/Branch/LGU requesting;
   c) Name, Position, and authority of the Person filing the
      request
   d) Period and purpose of project implementation;
   e) Amount of disbursement; and
   $ Other relevant information.
                                                                         4
      The requesting party shall preserve the documents relevant to the
      request for a period of five (5) years from the submission thereof,
      and present the same when so required by the Commission.
      Section 8. Assistance to Individuals in Crisis Situations (AICS). -
      The distribution of AICS from 20 October 2023 (Friday) up to
      Election day of 30 October 2023 (Monday) shall be prohibited
      except those which are normally given to qualified individuals
      such as, but not limited to basic needs in the form of food,
      transportation, medical, educational, burial, and other similar
      assistance.
      AICS as used in this Resolution is defined as a stop-gap measure
      that provides financial, emotional, and psychosocial support to
      families and individuals who have experienced a crisis or
      unexpected life event. It can help them meet their basic needs in the
      form of food, transportation, medical, educational and burial
      assistance3.
       Section 9. Releases and Expenditures in case of Calamities or
       Disasters. - Releases and expenditures of public funds for relief or
       other goods to be distributed to the affected individuals andf or
       families in cases of calamities or disasters shall not require an
       exemption from this Commission.
       Section 10. Manner of filing of Request for Exemption. - The
       request for exemption shall be submitted to the Law Department
       by electronic means, and personal submission or through courier.
       The filing shall be in the following manner:
         a. The request for exemption in digital/scanned copy shall be
            submitted through email to the Law Department at
              lau,.socialsertrices@ comelec. gott.ph.
          b. On the same day of filing through email, the hard copy of the
              request shall be personally filed or sent thru courier service to
              the Law Department.
       In case there is a variance between the digital/scanned coPy sent
       through email and the hard copy, the copy sent through email shall
       prevail.
3https://tlsudprogram.com/aics-assistarrce-to-indiaiduals-in-cisis-sihtatiotrs   (accessed   on   7   August 2023)
                                                                                                                     J
Applications filed other than the modes mentioned above shall not
be accepted by the Commission. Belated filing shall cause the
denial of the request for exemption.
Section 11. Opposition. - A verified Opposition may be filed by any
interested party within three (3) days from the filing of the request
for exemption in .pdf format, to the OCOC through email at
clerkofthecommission@comelec.goa.ph, copy fumished the Law
Department      at laut.ss6.ialesroices@comelec.gott.ph, pursuant to
COMELEC Resolution No. 10673. The date of email shall be
considered as the date of filing.
Immediately after filing through email, the party shall personally
file or send through any courier service, the Opposition with
complete annexes in four (4) hard copies, to the OCOC, copy
furnished the Law Department. Proof of payment of the required
fees, deposits, and fines, if any, shall be attached thereto.
Section 12. Docket fees for Opposition. - No Opposition shall be
given due course without the payment of a filing fee in the amount
of Ten Thousand Pesos (P10,000.00) and legal research fee in the
amount of One Hundred Pesos (P100.00).
Upon submission of proof of payment, the Opposition shall be
docketed under Election Matter (EM).
Section 13. Hearing. - The hearing onlhe Opposlfloz shall be within
the jurisdiction of the Divisions of the Commission and the conduct
thereof shall be summary in nature and delegated to the Clerk of
the Commission who shall:
    a. Issue  relevant Notices and Orders;
    b.   Prepare Calendar of Hearings;
    c.   Determine compliance of the jurisdictional facts;
    d.   Receive evidence and Memoranda, if applicable;
    e.   Prepare case folders; and,
    f.   Perform all other actions in furtherance of this authority.
Section 1.4. Submission of Recommendation in case of
Opposition. - After evaluation of the request for exemption, or
submission of the evidence by the parties or the lapse of the period
to file their Memoranda, the OCOC shall immediately submit its
recommendation for the approval/disapproval of the Request for
Exemption to the Division of the Commission that has jurisdiction
over the case.
                                                                        (j
Section 15. Motion for Reconsideration. - A verified Motion for
Reconsideration may be filed by the aggrieved party within five (5)
days from receipt of the Resolution granting or denying the
Opposition on the grounds that the evidence is insufficient to justify
the Resolution or that it is contrary to law.
The motion shall be filed in the same manner prescribed on Section
10 hereof.
The filing fee in the amount of One Thousand Pesos (P1,000.00)
shall be paid to the Cash Division of the Main Office of the
Commission. The original copy of the official receipt shall be
attached to the motion.
Section 16. Duty of the Clerk of the Commission on the Motion
for Reconsideration. - Within 24 hours from the filing, the Clerk of
the Commission shall submit the Motion for Reconsideration lor
resolution of the Commission En Banc.
Section 17. Finality. - The resolution on the Request for Exemption
shall be deemed final and executory within five (5) days from
receipt of the concerned parties thereof. The OCOC shall issue a
Certificate of Finality and furnish the Law Department with a copy
thereof within one (1) working day from its issuance.
     PROHIBITION AGAINST CONSTRUCTION OR
 MAINTENANCE OF BARANGAY -FUNDED ROADS AND
                             BRIDGES
Section 1.8. Submission to the Commission of certified lists of
authorized construction and maintenance of barangay-funded
roads and bridges.    -   On or before 20 October   2O23, Punong
Barangays shall submit to the Law Department certified lists of the
following:
   a. All ongoing construction and/or maintenance of barangay-
      funded roads and bridges commenced before 20 October
      2023;
   b. Similar construction and/or maintenance of barangay-
      funded roads and bridges under foreign agreements
      commenced before 20 October 2023;
  c.   All  ongoing construction and/or maintenance of barangay-
       funded roads and bridges undertaken by contract through
       public bidding held, or by negotiated contract awarded,
       before 20 October 2023.
Any construction and/or maintenance of barangay-funded roads
and bridges not included in the list herein required to be submitted
by the Punong Barangay shall be considered as falling under the
public works ban.
No submission is required if there are no ongoing construction
andf or maintenance of barangay-funded roads and bridges.
Section 19. Issuance of Certificate of Exception. - The Law
Department shall receive and compile the lists of authorized
construction and maintenance of barangay-funded roads and
bridges. Written request for the issuance of Certificate of Exception
must be accompanied by a certification enumerated in the
succeeding sections of this Resolution and upon payment of non-
refundable certification fee of One Thousand (Php1,000.00) Pesos
per project.
A copy of the Certi{ication to be filled out by the requestingparry
is attached hereto as Annex   "A".
Section 20. Requirements for the issuance of Certificate of
Exception. - A Certification shall be submitted to the Law
Department containing the following:
   a. List of completed barangay roads and bridges;
   b. List of barangay roads and bridges with Letter of Acceptance;
   c. List of contracts covering the ongoing maintenance work
       being done on the existing/completed barangay roads and
       bridges;
   d. Notarized or swom undertaking not to allow more than the
      number of laborers or employees already employed during
       the six-month period to work before 20 October 2O23; and
   e. A notarized or sworn undertaking not to hire additional
       laborers that would exceed the said number as provided for
       in letter (d).
                                                                        I
A copy of the Certification to be filled out by the requestin g party
is attached hereto as Annex "B".
Section 2L. Payment for the usual cost of preparation for
construction and/or maintenance of barangay-funded toads and
bridges; Requirements. - A Certified list of the following must be
submitted to the Law Department by the requesting party in
relation to payment for the usual cost of preparation for working
drawings, specifications, bills of materials, and estimates, purchase
of materials and equipment, and other procedures preparatory to
actual constructiory and all incidental expenses for wages of
watchmen and other laborers employed for such work in the
central office and field storehouses:
   a. Statement of account, billing or collection invoice number,
      and its respective dates of issue, corresponding amount, and
      date due, if applicable; and
  b. A sworn or notarized undertaking not to hire more than the
      actual number of laborers at the start of the project/s.
A copy of the Certification to be filled out by the requesting party
is attached hereto as Annex "C".
Section 22. Immediate payment of laborers required. - Any
laborer who may have worked on ongoing construction and/or
maintenance of barangay-funded roads and bridges which have to
be suspended pursuant to the ban shall be paid immediately his
complete earned wage upon the suspension of works. In no case
shall the earned wage or any portion thereof shall be retained to be
paid only within five (5) days before or on the day of election.
Likewise, any laborer who may have worked in construction
and/or maintenance of barangay-funded roads and bridges shall
be paid his complete wage every regular pay and in no case said
wage or any part thereof be retained or its payment deferred.
Section 23. Construction and/or maintenance of barangay roads
and bridges undertaken by contract awarded through public
bidding or by negotiated contract awarded before 20 October
2023. - A Certified list of the following shall be submitted to the
Law Department by the requesting party:
   a. Notice of Award (NOA) of contracf or
   b. Notice to Proceed (NTP) with the public works project;
                                                                        9
A copy of the Certification to be filled out by the requesting party
is attached hereto as Annex "D".
Section 24. Emergency work necessitated by the occurrence of a
public calamity limited to the restoration of the damaged facility.
- The following shall be submitted to the Law Department by the
requesting party:
  a. Certified True Copy of the Executive Order or the Local
     Sanggunian Resolution declaring a state of calamity in the
     disaster-stricken area; and
  b. Documentation showing the scope of the emergency work
     needed, which must be limited to the restoration of the
     damaged facility (including but not limited to photograph of
     the damage [with geotag, if possible]/ a copy of the Local
     Disaster Risk Reduction and Management Plan [LDRRMP],
     Local Sanggunlarr Resolution and approved local budget).
Section 25. Ongoing construction and/or maintenance of
barangay-funded roads and bridges commenced before 20
October 2023 under foreign agreements; Requirements. - The
requesting party shall submit to the Law Department a Certified
list of the foreign agreement/contracts specifying the following:
  a.   Name of contracting parties;
  b.   Date of execution;
  c.   Period covered by contrac! and
  d.   Works covered by the foreign agreement/contract.
A copy of the Certification to be filled out by the requesting party
is attached hereto as Annex "E".
Section 25. Ongoing construction and/or maintenance of
barangay-funded roads and bridges commenced before 20
October 2023 undertaken or carried out by the own personnel of
the concerned barangay. - The Certification of the following shall
be submitted to the Law Department by the requesting party:
   a. That the project was being undertaken using its own
      personnel (e.g. program of work, purchase order for
       materials, paky azo agreement); and
   b. That the construction and/or maintenance of barangay-
      funded roads and bridges already commenced before 20
       October 2023.
                                                                       10
A copy of the Certification to be filled out by the requesting parry
is attached hereto as Annex "F".
Section 27. Procedure for Payment Fees. - Before submitting a
request for Certificate of Exception, the requesting party shall
accomplish the Order of Payment. Thereafter, the RequestingParty
shall bring the duly accomplished Order of Payment and proceed
to the Cash Division of the Main Office of the Commission and pay
the non-refundable fee of One Thousand Pesos (Php1,000.00) per
project through the following methods:
  a. Cash - Payments must be made at the Cash Division of the
         Main Office of the Commission.
  b. Postal Money Order
    1      The postal money order must contain the following details:
          Pay to                   COMMISSION                   ON
                                   ELECTIONS
          Address                  Intramuros, Manila
          From                     Name of Requesting Party
   11.     It must have the name and signature of the local
           postmaster or any personnel of the local PhilPost office
           duly authorized to issue and sign postal money orders. It
           must contain the stamp or seal of the local PhilPost office
           reflecting the date of purchase of the postal money order.
  iii.     Postal money orders that       do not conform to
                                                         the
           aforementioned g uidelines SHALL NOT BE ACCEPTED
           and will be returned to the sender.
   c. Manager's or Cashier's Check
    I      Manager's or Cashier's Check must be made payable to the
           "COMMISSION ON ELECTIONS".
   11      Personal checks, or checks drawn against the funds of a
           person with a current or checking account, SHALL NOT
           BE ACCEPTED and will be returned to the sender.
           The amount provided in the Postal Money Order,
           Manager's or Cashier's Check must be exact or the same as
           the amount provided in the Order of Payment, excluding
                                                                         17
        service fees and charges. No change shall be given in case
        the amount provided is greater than the amount provided
        in the Order of Payment.
        Official receipt issued by the Cash Division of the Main
        Office of the Commission, shall indicate the purpose for
        which the payment is made and shall be sent to the Law
        Department. Requests submitted without attached proof of
        payment of required fee shall not be acted upon by the Law
        Department.
Section 28. Use of Prescribed Forms. - Requesting party shall
ensure that forms to be submitted are readable and with the proper
file formats. Electronic copies of the prescribed forms shall be made
available through the COMELEC website.
Section 29. The   filing shall be in the following manner:
  a. The Request Form in MS Word and digital/scanned copy in
     .pdf format, shall be submitted through email to the Law
     Department at law.publicutorks@comele c.gott.ph.
  b. On the same day of filing through email, the hard copy of the
     request including its attachments, if any, shall be personally
     filed or sent through courier service to the Law Department.
     In case there is a variance between the attachments sent
     through email in Word and/or .pdf file, and the hard copy,
      the copy sent through email shall prevail.
      Upon verification of the completeness and accessibility of the
      documentary requirements submitted, the requestin g party
      will receive an email from the Law Department of their Order
      of Payment.
      Official receipt issued by the Cash Division of the Main Office
      of the Commission, shall indicate the purpose for which the
      payment is made and shall be sent to the Law Department.
      Requests submitted without attached proof of payment of
      required fee shall not be acted upon.
      Only those projects excepted by law and with complete
      submission of documentary requirements in accordance with
      these rules shall be issued   with   a Certificate of Exception.
                                                                         12
               Applications filed other than the modes mentioned above
               shall not be accepted by the Comrnission. Belated filing
               and/ or non-compliance with any of the requirements under
               this Resolution, or that the document submitted is incomplete
               or incorrect shall cause the denial of the request or the
               exclusion of any specific project affected by incompleteness
               or incorrectness thereof.
      Section 30. Dufy to safekeep. - The requesting party shall safekeep
      the supporting documents mentioned in the preceding sections
      relative to the request for issuance of Certificate for Exception
      within five (5) years from the time of the request, and submit the
      same when so required by the Commission.
      Section 31. Projects and programs entailing the use of other
      state/public funds not covered under Section 261(v) of the OEC.
      - The release, disbursement or expenditure of other state funds are
      allowed subject to the following conditions:
          a. The projects/programs/activities ("PPAs") sought to be
             implemented during the prohibited period of 20 October
             2023 to 29 October 2023 were established before the said
             period and duly reported to the Commission on Audit (COA)
             pursuant to Item 2.1 of its Circular No. 2013-004 dated 30
               ]anuary 20134.
          b. The public awareness and information dissemination
             activities pertaining to these PPAs must conform to the
             guidelines provided under the said COA Circular.
          c. In no instance shall the implementation of PPAs be used as
             an opportunity by any candidate, his or her spouse, family
             member within the second civil degree of affinity or
             consanguinity to further their candidacy through their
             personal appearance in such events, the posting, exhibition
             or distribution of any form of election propaganda, or any
             material containing their names, logos, initials, mottos,
             slogans, images, and other forms of representation
             attributable to them.
          d. Support for or endorsement of candidates shall not be made
             as a condition for the entitlement of the benefits from the
               PPAs.
          e. Candidates, their spouses, and members of their family
             within the second civil degree of affinity or consanguinity are
             strictly prohibited from participating, directly or indirectly,
a Comnission   o   Audit Circular No. 201i-004 dated 30 lanuary 2073 re " lnformation and Publicity   orr
Programs/Prnj ects/Actiaitits of Coaemment Agencies."
                                                                                                      13
               in the distribution of    cash, goods or merchandise for
               scholarships, assistance for burial, healthcare, calamity and
               other similar programs. A violation of this condition shall
               subject the candidates or their representatives to liability
               under Section 261(o) of the OEC.
      Section 32. The Commission is not estopped from implementing
      Section 251(o) of the OEC. - In cases where the prohibited acts as
      described in Section 261(o) of the OEC occur, the Certificates of
      Exception issued by the Law Department and Certificates of
      Exemption issued by the Commission shall not prevent the conduct
      of preliminary investigation of election offenses punishable under
      the OEC, pursuant to Section 265 thereof, as amended by Section
      43 of RA 93695.
      Section 33. Injunction.                    - The Department of                     Budget and
      Management and the COA, including all its field offices, are hereby
      enjoined not to release or authorize the release of any
      appropriation, or to pass in audit payments or expenditures of
      public funds that may directly or indirectly be used in ongoing
      maintenance of existing or completed barangay roads and bridges
      in violation of the prohibitions contained in Sections 261(v) and (w)
      of the OEC or Section t hereof as implemented by RA 6679, as
      amended.
      All field offices of the Commission, including those of its deputized
      agencies and citizens arms, are directed to monitor compliance in
      their respective jurisdictions and submit immediately to the
      Commission a written report on any violation of said provisions of
       the OEC.
       Section 34. Penalty. - A.y violations of this Resolution shall,
       consistent with Sections 261 and 264 of the OEC, constitute an
       election offense and will be punishable by imprisonment of not less
       than one (1) year but not more than six (6) years, among other
       penalties provided for by law.
       Section 35. Effectivity. - This Resolution shall take effect on the
       seventh day after its publication in two (2) daily newspaper of
       general circulation.
5An Act Amerding Republic Act No- 8436, entitled " An Act Authoizitrg thc Commission on Elections to use art
Autofiated Electiot Systen in the May 11, 7998 Natiornl or Local Electiorrs qnd in subsequent Natiorinl nul Locnl
Electoral Exercises, to Encourage Transparency, Credibility, Fairness srttl Accuricy Of Elections, Aruending for tlrc
purpose Batas Pampansa Blg. 881, as amended, Republic Act No. 7166 and otfur related Elections Ltws, Proaiditrg
Funds therefor and for other purposes"
                                                                                                                  11
                                                                        1'09,4.4
     Section 35. Dissemination.    -   The Education and Information
     Department shall cause the publication of this Resolution in two (2)
     daily newspaper of general circulation immediately after the
     promulgation hereof and shall furnish copies to the Executive
     Secretary, the Commission on Audit, Department of Social Welfare
     and Development, Department of the Interior and Local
     Government, and Department of Public Works and Highways.
     SO ORDERED.
                         GEORGE ERWIN M. GARCIA
                                 Chairnnn
        SOCORRO B.INTING                         MARLON     S. CASQUEIO
             Contmissioner                             Cottutrissioner
        AIMEE P. FEROLINO                             REY E. BULAY
             Conmtissioner                             Comtlissioncr
ERNESTO FERDINAND P. MACEDA, JR.                     NELSON J. CELIS
             Commissioner                              Comnissioner
                             CERTIFICATION
APPROVED for publication, August 09,2023.
                                            ^r%KftBDIOLA
                                               Director IV
                                           Office of the COMELEC Secretary
 This Resolution can be verified at this number (02) 8527-2987; email address
 at coms e c @ c omele c. goa.ph.
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