NPM 075-2004

Requesting Entity: Office of the Provincial Accountant of Bukidnon

Issues Concern: Position Paper of the Bukidnon League of Government Accountants (BULGA) Recommending the Amendment of Section 62 (a) of Republic Act No. 9184 (R.A. 9184)



Recommendation that the warranty required under Section 62 of R.A. 9184 and its IRR-A shall be imposed only on procurement of goods amounting to Two Hundred Fifty Thousand Pesos (Php250,000.00) and above except on highly technical goods.

The IRR-A of R.A. 9184 was promulgated by the GPPB jointly with the Joint Congressional Oversight Committee, pursuant to a delegated authority under Sections 63 and 75 of R.A. 9184. Furthermore, the GPPB is given the authority to amend, whenever necessary such implementing rules and regulations. It must not be forgotten, however, that while the GPPB is imbued with quasi-legislative or rule-making power, such power must be confined only to details for regulating the mode or proceeding to carry into effect the law as it has been enacted. The power cannot be extended to amending or expanding the statutory requirements or to embrace matters not covered by the statute. It is axiomatic that the delegate, in exercising the power to promulgate and amend implementing regulations, cannot contradict the law. The Supreme Court has consistently ruled that administrative regulations under legislative authority by a particular department must be in harmony with the provision of the law, and should be for the sole purpose of carrying into effect its general provisions. By such regulation, of course, the law itself cannot be extended. An administrative agency cannot amend an act of Congress.

In view of the foregoing, we regret to inform you that the recommendation of the BULGA through its Position Paper cannot be acted upon by the GPPB as it is beyond its conferred quasi-legislative authority.