04/02/2020 E-Library - Information At Your Fingertips: Printer Friendly necessity, he may assail the validity of a statute appropriating public funds.[50] The taxpayer has paid his taxes and contributed to the public coffers and, thus, may inquire into the manner by which the proceeds of his taxes are spent. The expenditure by an official of the State for the purpose of administering an invalid law constitutes a misapplication of such funds.[51] The IPRA appropriates funds as indicated in its title: "An Act to Recognize, Protect and Promote the Rights of Indigenous Cultural Communities/Indigenous Peoples, Creating the National Commission on Indigenous Peoples, Establishing Implementing Mechanisms, Appropriating Funds Therefor, and for Other Purposes." In the same manner, Section 79 authorizes for the expenditure of public funds by providing that "the amount necessary to finance [its] initial implementation shall be charged against the current year's appropriation for the Office for Northern Cultural Communities (the "ONCC") and the Office for Southern Cultural Communities (the "OSCC"),"[52] which were merged as organic offices of the NCIP.[53] Thus, the IPRA is a valid subject of a taxpayer's suit. C. The petition for prohibition and mandamus is not an improper remedy. Prohibition is an extraordinary writ directed against any tribunal, corporation, board, officer or person, whether exercising judicial, quasi-judicial or ministerial functions, ordering said entity or person to desist from further proceedings when said proceedings are without or in excess of said entity's or person's jurisdiction, or are accompanied with grave abuse of discretion, and there is no appeal or any other plain, speedy and adequate remedy in the ordinary course of law.[54] Mandamus, on the other hand, is an extraordinary writ commanding a tribunal, corporation, board, officer or person, immediately or at some other specified time, to do the act required to be done, when said entity or person unlawfully neglects the performance of an act which the law specifically enjoins as a duty resulting from an office, trust or station, or when said entity or person unlawfully excludes another from the use and enjoyment of a right or office to which such other is entitled, and there is no other plain, speedy and adequate remedy in the ordinary course of law.[55] In this case, the petitioners pray that respondents be restrained from implementing the challenged provisions of the IPRA and its Implementing Rules and the assailed DENR Circular No. 2, series of 1998, and that the same officials be enjoined from disbursing public funds for the implementation of the said law and rules. They further ask that the Secretary of the DENR be compelled to perform his duty to control and supervise the activities pertaining to natural resources. Prohibition will lie to restrain the public officials concerned from implementing the questioned provisions of the IPRA and from disbursing funds in connection therewith if the law is found to be unconstitutional. Likewise, mandamus will lie to compel the Secretary of the DENR to perform his duty to control and supervise the exploration, development, utilization and conservation of the country's natural resources. Consequently, the petition for prohibition and mandamus is not an improper remedy for the relief sought. elibrary.judiciary.gov.ph/thebookshelf/showdocsfriendly/1/36882 83/148