-I

eLlLloner naLlonal LlecLrlflcaLlon AdmlnlsLraLlon (nLA for brevlLy) ls a

governmenLowned and conLrolled corporaLlon creaLed under resldenLlal uecree
no 269 as amended nLA ls charged wlLh Lhe responslblllLy of organlzlng flnanclng
and regulaLlng elecLrlc cooperaLlves LhroughouL Lhe counLry

n uecember 28 1996 Lhen resldenL lldel v 8amos lssued LxecuLlve rder no

389 (L 389) enLlLled lmplemenLlng Lhe lourLh and llnal ?ear Salary lncreases
AuLhorlzed by !olnL SenaLe and Pouse of 8epresenLaLlves 8esoluLlon no 01 Serles
of 1994

Powever nLA dld noL lmplemenL Lhe salary lncreases ln accordance wlLh Lhe
schedule of paymenL speclfled ln L 389 and n8C no 438 lnsLead nLA
lmplemenLed ln one lump sum beglnnlng !anuary 1 1997 Lhe salary lncreases
requlred Lo be pald ln Lwo Lranches Lhe flrsL Lranche on !anuary 1 1997 and Lhe
second Lranche on november 1 1997

1hus Lhe Commlsslons resldenL audlLor lssued on May 14 and 27 1998 noLlces of
ulsallowance nos 98010101 and 98011101 respecLlvely 1he resldenL audlLor
lssued anoLher noLlce of ulsallowance on SepLember 18 1998 n SepLember 28
1998 Lhe resldenL audlLor denled nLAs SepLember 23 1998 requesL Lo reconslder
Lhe dlsallowance

AfLer a careful evaluaLlon of Lhe facLs and perLlnenL laws obLalnlng ln Lhls case Lhls
Commlsslon flnds Lhe lnsLanL appeal berefL of merlL ursuanL Lo ArLlcle 29 (1) of
Lhe 1987 ConsLlLuLlon no money shall be pald ouL of Lhe 1reasury excepL ln
pursuance of an approprlaLlon made by law

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AfLer a careful evaluaLlon of Lhe facLs and perLlnenL laws obLalnlng ln Lhls case Lhls
Commlsslon flnds Lhe lnsLanL appeal berefL of merlL ursuanL Lo ArLlcle 29 (1) of
Lhe 1987 ConsLlLuLlon no money shall be pald ouL of Lhe 1reasury excepL ln
pursuance of an approprlaLlon made by law

nLA cannoL auLomaLlcally spend lLs auLhorlzed approprlaLlon for ersonal Servlces
under Lhe 1997 CAA 1he 8udgeL SecreLary musL flrsL prepare an lLemlzaLlon of Lhe
ersonal Servlces and submlL Lhe same for approval of Lhe resldenL

LvldenLly ln order Lo avall of Lhe beneflLs of acceleraLed lmplemenLaLlon nLA musL
secure Lhe approval of Lhe u8M by complylng wlLh Lhe Lerms and condlLlons
prescrlbed by Lhe Memorandum nLA falled Lo do Lhls

nelLher could nLA successfully assall Lhe auLhorlLy of Lhe resldenL Lo lssue L 389
1he AdmlnlsLraLlve Code has unequlvocally vesLed Lhe resldenL wlLh rulemaklng
powers ln Lhe form of execuLlve orders admlnlsLraLlve orders proclamaLlons
memorandum orders and clrculars and general or speclal orders

1here could be no doubL LhaL L 389 has been lssued on auLhorlLy and wlLhln Lhe
conflnes of Lhe law