Where does the money go? The study on the act and purpose of the Philippine legislative ranch on the legality of the disbursement of discretionary funds

Date of Publication


Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Legal Management

Subject Categories



Ramon V. Del Rosario College of Business


Commercial Law

Thesis Adviser

Hilario S. Caraan

Defense Panel Chair

James Keith Heffron

Defense Panel Member

Rex Enrico V. Cruz
Marisa M. Buenagua


Where do the people's taxes exactly go? Are the projects and benefits by the government actually directed to the people? Or merely directed to the pockets of those voracious? This in now is the focus of the study of which the answer to these questions shall be investigated on whether the act of government certain government officials, especially the Congress, on their respective discretionary funds are rightly appropriated.

In the Philippines, most of the headlines of newspapers and important topics of radio stations are composed of government-related activities, particularly on issues about government funds. This subject matter is highlighted because the people want to know what they are getting back from being levied by the government. In the late December of 2012, accusation reports show that former Senate President Enrile misappropriated MOOE funds and gave these respective funds, intended for a different purpose, as a Christmas bonus to chosen Senators. Complaints from the excluded members of the Senate, including Miriam Santiago, directed the corrupted issue towards the act of Enrile and further questioned the auditing power of the Commission on Audit. The facts shall be studies and the people are not entirely sure if his action is constitutional or not. Thereafter, in the early 2013, the pork barrel (PDAF) issue was highlighter as one of the biggest problem in the country's corruptive history. Currently, this issue was linked to a very notable person named Napoles. She is noted for her ties with false NGOs and the misappropriation of the Malampaya funds and the like. Because of this issue and everything else, several government officials may be using funds that are not for its specified purpose and people have already accused them for their questionable disbursement especially when it comes to the savings of the government.

Is the government doing anything about these cash-related issues? The problem with this issue is that there is no proper administrative policy that could amount to better transparency and accountability. This research shall analyze the question, in relation to the limitations and powers of these respective government officials like the Commission on Audit. Furthermore, through the Constitution, court rulings, principles and several authorities that can be compared and contrasted with the issue, the proper use of action, regarding discretion and application of funds, shall be acquired.

This research has the sole purpose of discovering the proper action that can help decrease the misapplication of the government fund and further understand the concept of the authority of given to the Philippine high government officials.

Abstract Format






Accession Number


Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

116, [31] leaves, 28 cm.


Philippines--Appropriations and expenditures

Embargo Period


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