Republic of the Philippines
COMMISSION ON AUDIT
                                        Regional Office No. V
                                            Rawis, Legazpi City
                                    Telefax. Nos. : 482-0547; 482-0548
                       OFFICE OF THE REGIONAL DIRECTOR
                                                                        March 7, 2018
Atty. Expedito B. Mapa
075 Baras
Canaman, Camarines Sur
Dear Atty. Mapa:
        This pertains to your Motion for Writ of Execution dated November 13, 2017 relative
to Civil Case No. 908, entitled “Antonio Brillo vs. The Hon. Secretary, Department of Public
Works and Highways”, copy furnished this Commission.
      Please be informed that on October 25, 2000, the Supreme Court                                    issued
Administrative Circular No. 10-2000 1 which we quote in part, thus:
          Judges should bear in mind that in Commissioner of Public Highways v. San
          Diego (31 SCRA 617, 625 [1970]), this Court explicitly stated:
                   The universal rule that where the State gives its consent to be
                   sued by private parties either by general or special law, it may
                   limit claimant's action 'only up to the completion of
                   proceedings anterior to the stage of execution' and that the
                   power of the Courts ends when the judgment is rendered, since
                   government funds and properties may not be seized under writs
                   of execution or garnishment to satisfy such judgments, is based
                   on obvious considerations of public policy. Disbursements of
                   public funds must be covered by the corresponding
                   appropriation as required by law. The functions and public
                   services rendered by the State cannot be allowed to be
                   paralyzed or disrupted by the diversion of public funds from
                   their legitimate and specific objects, as appropriated by law.
           Moreover, it is settled jurisprudence that upon determination of State liability,
          the prosecution, enforcement or satisfaction thereof must still be pursued in
1
    Exercise of Utmost Caution, Prudence and Judiciousness in the issuance of Writs of Execution to Satisfy
    Money Judgments against Government Agencies and Local Government Units.
                                                        1
         accordance with the rules and procedures laid down in P.D. No. 1445,
         otherwise known as the Government Auditing Code of the
         Philippines (Department of Agriculture v. NLRC, 227 SCRA 693, 701-02
         [1993] citing Republic vs. Villasor, 54 SCRA 84 [1973]). All money claims
         against the Government must first be filed with the Commission on Audit
         which must act upon it within sixty days. Rejection of the claim will authorize
         the claimant to elevate the matter to the Supreme Court on certiorari and in
         effect sue the State thereby (P.D. 1445, Sections 49-50).
         xxx
        Relative thereto, before execution of a judgment can be effected, a Petition for Money
claim should first be filed before the Commission Proper in accordance with Section 2, Rule
VIII of the Revised Rules and Procedures of the Commission on Audit (RRPC), together with
the proof of payment of the corresponding filing and legal research fees pursuant to COA
Resolution 2008-005 dated February15, 2008 and Section 5, Rule 1X of the RRPC, as
amended by COA Resolution No. 2013-016 dated August 23, 2013.
                                                             Very truly yours,
                                                             ROLAND A. REY
                                                               Director IV
Copy furnished:
Assistant Commissioner Elizabeth S. Zosa
General Counsel
Legal Services Sector
This Commission
The Honorable Judge
Municipal Trial Court
5th Judicial Region
Baao, Camarines Sur
RO 5 - LS
RAR/LSA/WNG//MFAQ/age
RCV-2018-02-26-11423
Letter-Mapa writ of exec