Service mission, size, etc. of agency primary consideration in assessing expenditures

COA Circular 88-55-A states: "2.2 The service mission, size, systems, structure, strategy, skills, style, spirit and financial performance of government agency are the primary considerations in determining whether or not their expenditures are irregular, unnecessary, excessive or extravagant." Then COA Chairman Francisco Tantuico, Jr., comments: 'The term 'irregular,''unnecessary,' 'excessive,' and 'extravagant', when used in reference to expenditures of funds to uses of property, are relative. The determination of which expenditure of funds or use of property belongs to this or that type is situational. Circumstances of time and place, behavioral and ecological factors, as well as political, social and economic conditions, would influence any such determination. Viewed from this perspective, transactions under audit are to be judged on the basis of not only the standards of legality but also those of regularity, necessity, reasonableness and moderation." (Francisco Tantuico, Jr. State Audit Code Philippines Annotated, First Ed., 1982, pp. 235-236) [G.R. No. 114864. December 6, 1996]