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REPUBLIC ACT NO. 3019

August 17, 1960

ANTI-GRAFT AND CORRUPT PRACTICES ACT

Section 3. Corrupt practices of public officers. — In addition to acts or omissions of public officers already penalized by existing law, the following shall constitute corrupt practices of any public officer and are hereby declared to be unlawful:

G.R. No. 188165

December 11, 2013

PEOPLE OF THE PHILIPPINES VS. SANDIGANBAYAN

The accused, a barangay captain, approved and signed vouchers for infrastructure projects that were never implemented, causing undue injury to the government in the amount of PHP 1,200,000.00.

COA CIRCULAR NO. 2009-006

September 15, 2009

PRESCRIBING THE USE OF THE RULES AND REGULATIONS ON THE AUDIT OF BARANGAY FUNDS

Pursuant to Section 2, Article IX-D of the 1987 Philippine Constitution, the Commission on Audit shall have the power, authority, and duty to examine, audit, and settle all accounts pertaining to the expenditures of barangay funds.

Can a barangay captain be held liable for ghost projects under RA 3019?|

Nomos

Yes, a barangay captain may be held liable under Section 3(e) of RA 30191 for causing undue injury to the government through ghost projects.

The Supreme Court in People v. Sandiganbayan2 established that public officers who approve fictitious disbursements are liable for graft.3

RA 3019, Sec. 3(e)G.R. No. 188165COA Circ. 2009-006

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