Legal Services Sector

LEGAL SERVICES SECTOR OFFICE OF THE GENERAL COUNSEL OPINIONS CY 2010
LSS-OGC OPINION DATE SUBJECT NO. 2010- 01/11/2010 Letter dated Nov. 13, 2009 of Atty. Jimmy G. Pesigan, re: the 001 query of Mr. Victor P. Ravida, Acting Chairman of Navotas Transport Service Cooperative (NTSC) for the condonation of storage fee for impounded vehicles 2010- 01/11/2010 Letter-request of Mr. Jason C. Surriga, General Manager, Tupi 002 Water District (TWD), Tupi, South Cotabato, for legal opinion on whether or not the TWD Board of Directors can pass a resolution creating a Bids and Awards Committee (BAC) even if TWD has only four regular employees including the General Manager 2010- 01/14/2010 Letter request dated January 6, 2010 of Mayor Juliet Ngo-Fiel, 003 Municipality of Looc, Romblon, for opinion on the propriety of Resolution No. 225-2009 dated December 29, 2009 passed by the Sangguniang Bayan 2010- 01/14/2010 Request for clarification, evaluation and advice on the propriety 004 of settlement of obligation by dacion en pago or by deed of assignment 2010- 01/19/2010 Request for clarification of Mr. Alikhan B. Marohombsar, 005 Regional Director (RD), Department of Budget and Management (DBM), Regional Office No. 12, Koronadal City, on the effect of the dismissal of the criminal case by the Sandiganbayan filed against persons liable on Certificate of Settlement and Balances (CSB) No. 92-06-100 2010- 01/25/2010 Query of Atty. Ruben L. Pasamonte, Provincial Prosecutor, 006 Provincial Prosecution Office, National Prosecution Service, Department of Justice (DOJ), Tagum City, Davao Del Norte, on whether or not the Province of Davao del Norte may legally appropriate Maintenance and Other Operating Expenses (MOOE) to the Provincial Prosecution Office 2010- 01/26/2010 Request of Mr. Oscar D. Palacay, surviving spouse of Ms. 007 Lourdes Palacay, for issuance of clearance from this Commission upon execution of a promissory note for the overpayment the
2010008
2010009
2010010
2010011 2010012
2010013
2010014
2010015
latter's salary amounting to P194,822.50 01/28/2010 Letter dated June 11, 2008 of Mr. Ernesto S. Espinoza, President, NCMHEA-AHW, requesting clarification on the legality of the grant of Collective Negotiation Agreement (CNA) Cash Emolument by the Department of Health (DOH) to selected offices on top of the CNA Incentive authorized under Public Sector Labor Management Council (PSLMC) Resolution No. 04, s. 2002 and No. 02, s. 2003 and confirmed under Administration Order (A.O.) No. 135 dated December 27, 2005 01/29/2010 Query of Ana Maria Rivera, Audit Team Leader (ATL), National Kidney and Transplant Institute (NKTI), on the validity of the bidding conducted by the Unified Bids and Awards Committee (UNIBAC) for the janitorial and security services of NKTI, instead of the latter's Bids and Awards Committee (BAC) 02/08/2010 Query of the Audit Team Leader , Department of Agriculture (DA), Regional Field Unit No. 5, San Augustin, Pili, Camarines Sur, on the proper application of item 3.1.6 of Commission on Audit (COA) Circular no 2009-001 dated 12 February 2009 02/09/2010 Query on the propriety of the claim for terminal leave pay of Mr. Honorio Samante, former Municipal Treasurer, Jose Panganiban, Camarines Norte 02/19/2010 Query of Dr. Monsito G. Ilarde, President, Camarines Sur Polytechnic Colleges (CSPC), Naga and Nabua Campus, on the propriety of the claim of Dr. Amparo A. Nieves, Campus Director, CSPC, for Representation Allowance and Transportation Allowance (RATA) for the period January 2003 to October 2003 02/19/2010 Query of Dr. Porponio B. Lapa, Jr., et al., Vice President for Administration and Planning, Cebu Normal University (CNU), Cebu City, on whether or not the representation and transportation allowance (RATA) of the designated officials of CNU, may be granted without presentation of officials receipts to support their claims 02/22/2010 Query of the Audit Team Leader (ATL), National Irrigation Administration (NIA), Regional Office No. XI, Davao City, on the regularity of the implementation of the NIA Rationalization Plan 03/02/2010 Request for legal opinion on the deduction of the corporate income tax of Shell Exploration B. V. from the 60% share of the government under Service Contact No. 38 or the Malampaya Natural Gas Project
LSS-OGC OPINION DATE SUBJECT NO. 2010- 03/03/2010 Query on whether the payment of annual medical examination fee 016 for DOST Science and Technology (S & T) personnel may be allowed in audit 2010- 03/03/2010 Query of the Audit Team Leader (ATL), Civil Service 017 Commission (CSC), Batasan, Quezon City, on the propriety of former CSC Chairman Ricardo L. Saludo purchasing the Macbook Laptop Computer issued to him during his incumbency thereat 2010- 03/04/2010 Legal opinion on the letter of Mr. Pedrito M. Nepomoceno dated 018 03 February 2010, whether or not elected public officials who are immigrants, or become immigrants during their incumbency, but later resigned from their positions, are entitled to salaries and separation pay 2010- 03/11/2010 Query of the Supervising Auditor (SA), Philippine Reclamation 019 Authority (PRA) on the propriety of the continued stay, after the lapse of one (1) year, in office of the members of PRA Board of Directors (BOD) appointed in an acting capacity 2010- 03/15/2010 Request for opinion of the Audit Team Leader (ATL), Power 020 Sector Assets and Liabilities Management (PSALM) Corporation on the hiring of private lawyers by a Government Owned and Controlled Corporation (GOCC) 2010- 03/25/2010 Query of the Audit Team Leader (ATL), General Santos City on 021 the legality of Ordinance No. 028, Series of 2009, as amended, passed by the Sangguniang Panlungsod (SP) thereat, granting additional incentives and/or retirement benefits 2010- 04/08/2010 Query of Ms. Liberty C. Lopez, Manager, Land Bank of the 022 Philippines (LBP), Borangan Branch, Borongan, Eastern Samar on the negotiability of checks payable to "Cash" issued by various barangays maintaining accounts in that bank 2010- 04/12/2010 Request for opinion of Atty. Jacqueline V. Mejia, Executive 023 Director, Commission on Human Rights (CHR), Diliman, Quezon City on whether or not an employee on travel who already claimed per diem is still entitled to claim honoraria
2010- 04/12/2010 Request for opinion dated March 5, 2010 of Mr. Mody R. 024 Bayanito, whether or not the cashier designated as Disbursing Officer (DO), is entitled to Representation and Transportation Allowance (RATA) 2010- 04/15/2010 Query of the Supervising Auditor (SA), Department of 025 Agriculture (DA), on the propriety of fund transfer by the DA to ZNAC Rubber Estate Corporation (ZREC) and the latter to a nongovernment organization (NGO) 2010- 04/16/2010 Legal personality of the APO Production Unit, Inc. (APO) 026 2010- 04/30/2010 Request of Atty. Teodoro M. Hernandez, Corporate Legal 027 Counsel, Philippine Tourism Authority (PTA), Manila, dated 09 February 2010, for legal opinion on whether the PTA or former PTA General Manager Dean S. Barbers should shoulder the expenses for the demolition of the illegally constructed sports complex in Intramuros, Manila 2010- 05/17/2010 Letter dated March 13, 2010 of Atty. Chona P. Labrague, et al, 028 COA Reg. VII, Cebu, seeking clarification on whether or not employees of this Commission holding "Attorney" positions are still exempted from using the bundy clock 2010- 05/20/2010 Advisory opinion on the letter dated May 5, 2010 of Ms. Rosario 029 G. Balingit, Proprietress, Good Books for Readers Enterprise, regarding the purchase by the Local Government Units (LGUs) of educational and reference materials amounting to P2,000,000.00 and below 2010- 05/31/2010 Request of RACR Trading for extension of the deadline, from 030 March 31, 2010 to May 31, 2010 within which to refund the advance payment amounting to P15,001,082.14 paid by the National Mapping and Resource Information Authority (NAMRIA) for the delivery of one(1) unit Air-Sea Gravity MeterSystem II Micro-g Lacoste Air Sea II
LSS-OGC OPINION DATE SUBJECT NO. 2010- 06/03/2010 Claim of Ms. Ruth S. Tudtud, State Auditor II, Audit team 031 Member, Team 6, Audit Group E, Cariga, Leyte, for payment of
2010032
2010033
2010034
2010035
2010036
2010037
2010038
2010039
2010040
the first thirty (30) days travel allowance granted under section 13.2 of COA Resolution No. 95-1143 dated 5 December 1995 06/04/2010 Request dated 01 March 2010 of Atty. Teodoro M. Hernandez, Corporate Legal Counsel, Philippine Tourism Authority (PTA), Manila, for legal opinion on the propriety to withhold the payment to VLY commercial because the proprietress is one of the partners of Global-V Builders Co., one of the persons liable in the Notice of Disallowance No. 2009-01 dated 02 February 2009 06/04/2010 Letter-request dated 23 March 2010 of Hon. Francisco T. Matugas, 1st District Representative, Surigao del Norte, for Opinion on the utilization of Priority Development Assistance Fund (PDAF) for intelligence or counter-insurgency purposes 06/07/2010 Request of Mr. Romeo G. Quiza, Regional Manager, National Irrigation Administration (NIA), Regional Nos. 7 & 8, Marasbaras, Tacloban City, for opinion on the legality of deduction from the terminal leave pay of Engr. Jose Y. Datoon, Jr., in the amount of P513,259.00 06/08/2010 Computation of the appraised value of properties purchased by the retired Chief Justice and Associate Justices of the Supreme Court of the Philippines (SCP) and the retired Presiding Justice of Sandiganbayan 06/17/2010 Query on the propriety of using the daily collection of Daraga Water District (DAWD), Daraga, Albay, to pay for the salaries and wages of its personnel, and for its maintenance and operating expenses 06/22/2010 Query of the Governor, Province of Romblon as to whether or not the Hon. Andres F. Fondevilla , Member, Sangguniang Panlalawigan (SP) of Romblon, has the right of possession and usage of the vehicle donated by the House of Representatives 06/28/2010 Request for legal opinion as to the appropriateness of the proposed memorial service and cash assistance amounting to P50,000.00 to the beneficiaries of decease Secretariat officials and employees, Congressional Staff and contractual Personnel by the House of Representatives (HOR) PRAISE Committee 06/29/2010 Request for the opinion as to the propriety of the proposal of Congressman Pedro P. Romualdo, Lone District, Camiguin, to purchase the Ford Chateau Wagon 2000 assigned to him as the Chairman of the House Committee on Good Government 07/01/2010 Request of Commissioner Perla Y. Duque, Commission on the Settlement of Land Problems (COSLAP), Diliman, Quezon City for clarification on whether the Notice on Disallowance (NDs) under Final Order of Adjudication (FOA) dated 27 March 2004 is still effective and due for resettlement by former COSLAP Commissioner Ernesto A. Cardio despite an Order from the
2010041
2010042
2010043
2010044
2010045
Office of the President (0P) setting aside the administrative cases filed against the latter 07/02/2010 Query of the Supervising Auditor (SA), Philippine Charity Sweepstakes Office (PCSO), Quezon City, on whether or not the check representing financial assistance should be paid directly to the concerned Congressman 07/02/2010 Letter dated 14 December 2009 of Mr. Rafael B. Querubin, Ph.D, President, ISPSC, requesting clarification on the propriety of engagement of the legal service of Office of the Solicitor General (OSG) and hiring the services of a private lawyer to help in the litigation of cases involving administrative offenses 07/05/2010 Query on the propriety of the designation of the Municipal Assessor of Calintaan, Occidental Mindoro as Procurement Officer in addition to her function as Chairperson, Bids and Awards Committee (BAC) 07/05/2010 Query on the propriety of the proposed Memorandum of Agreement (MOA) by and between Barangay Magallanes and Ayala Land, Inc. (ALI) for the lease of a parcel of land with an area of 100 square meters to be used in the construction of a firetruck shelter 07/12/2010 Letter dated June 9, 2010 of Mr. Edgardo SA Javillonar, MD, MHA, DOH, requesting approval for the deduction from agency payroll the amount of Two Hundred Pesos (P200.00) per month/employee, to settle ND No. 2009-001 (07&08) dated June 15, 2009
LSS-OGC OPINION DATE SUBJECT NO. 2010- 07/16/2010 Legal Opinion on the email dated June 28, 2010, of Mr. Arthur 046 Lunas Culallad regarding Job-Order Personnel and its services 2010- 07/16/2010 Memorandum to Dir. Leonor D. Boado regarding her referral of 047 the letter dated Feb. 15, 2010 of Dir. Rolando M. Acosta, Bur. Of Local Govt., DILG, requesting a special audit on the funds of Pamantasan ng Lungsod ng Pasig (PLP)
2010- 09/27/2010 Letter dated July 13, 2010 of Atty. Analyn T. Marcelo-Buan, 048 Director Manila Barangay Bureau, Office of the Mayor, City of Manila, requesting opinion on whether Barangay 544 is entitled to receive its shares in the internal revenue allotment and real property tax and still authorized to donate its funds and/or properties to the other barangays. 2010- 09/28/2010 Memorandum dated August 6, 2010 of Atty. Jay Daniel R. 049 Santiago, Vice-President, Corporate and Legal Services Department, Philippine Amusement and Gaming Corporation (PAGCOR), requesting for an opinion on whether or not it will upset audit policies when documents involving parties outside PAGCOR are assessed fees after being notarized by PAGCOR inhouse notary public 2010- 10/20/2010 Query on whether or not the donated funds for "DOLE-Classroom 050 Galing sa Mamamayang Filipino Abroad (CGMA)" are public funds, and thus, subject to the usual accounting and auditing procedures; prescribed under Presidential Decree (P.D.) No. 1445 2010- 11/05/2010 Query on whether or not the ceiling for registration fee of P1,200 051 a day under National Budget Circular (NBC) No. 486 dated March 26, 2003 is applicable to conventions sponsored by the Philippine Councilors League (PCL) 2010- 11/18/2010 Letter-query dated August 18, 2010 of Mr. Artemio L. Beltran, 052 Audit Team Leader (ATL), Team-I Audit Group G, Koronodal City, Province of South Cotabato, on whether or not registration fee of P 20,000.00 for the attendance to the 43rd League of Vice Governors of the Philippines (LVGP) National Assembly, and annual membership fee of P50,000.00 due the LVGP may be allowed in audit 2010- 11/30/2010 Request for authoritative opinion on whether or not the Southern 053 Utility Management and Services, Inc. (SUMSI), Santa Rosa , Laguna, is a government-owned or controlled corporation within this Commission's audit jurisdiction 2010- 12/02/2010 Claim of Mrs. Adelaida Capulong Navarro-Banaria for 054 survivorship benefits under Republic Act No. 10084 approved on May 5, 2010 2010- 12/07/2010 Request for legal opinion on the propriety of the Memorandum of 055 Agreement (MOA) entered into by and between the Office of the Solicitor General (OSG) and the Bicol Medical Center (BMC) whereby BMC undertakes to provide for financial assistance to the OSG in the total amount of P108,000.00 or P90,000.00 a month from January to December 2009 2010- 12/07/2010 Query on the propriety of Municipal Ordinance No. 070-S-2010 056 entitled "An Ordinance Providing Incentives to Retired Municipal Officials and Employees, End-Termer Elected and Appointed/Ex-
2010057
2010058
2010059
2010060
Officio Officials of the Local Government Unit of Alamada, Province of Cotabato" 12/14/2010 Letter dated November 25, 2010 of Mrs. Elsa H. Sarep, requesting for legal opinion regarding the denial by Ms. Ruby R. Esteban, RD - NCR, DBM, of her claim for payment under Republic Act (RA) No. 1616, Prescribing "Other Modes of Retirement and for other Purposes" 12/20/2010 Query on whether or not Mr. Charlito A. Valdez, Community Environment and Natural Resources Officer (CENRO), Office of the Provincial Environment and Natural Resources Officer (PENRO), is entitled to receive Performance Bonus of P10, 000 for Calendar Year (CY) 2007 12/20/2010 Claim of Ms. Nemia J. Empiales, Audit Team Leader (ATL), Audit Team 16, City of Himamaylan and Municipality of Hinigaran, Audit Group I - Province of Negros Occidental for the payment of the first (30) Thirty days travel allowance granted under Section 13.2 of COA Resolution No. 95-1143 dated December 5, 1995 12/20/2010 Query on the propriety of the use by the House of Representatives Electoral Tribunal (HRET) of its own funds to defray the expenses in the payment of compensation of revisors in election protest
LSS-OGC OPINION DATE SUBJECT NO. 2010- 12/21/2010 Query on whether Commissioner Linda L. Malenab-Hornilla, 061 National Police Commission (NAPOLCOM), can be considered a de facto officer when she continued in service after her term expired, as to entitle her to all compensation attached to the office 2010- 12/21/2010 Query on the propriety of the payment of terminal leave benefits 062 of Mr. Gil Serrano, Administrative Aide I, Cotabato Regional and Medical Center (CRMC), Cotabato City, pending resolution of the malversation case before the Office of the Ombudsman (OMB)Mindanao 2010- 12/22/2010 Letter dated November 20, 2010 requesting opinion on the 063 propriety of the payment of the year-end bonus and cash-gift to
the former and incumbent officials of the Municipality of Cotabato who have been found guilty of administrative charges 2010- 12/23/2010 Query on whether healthcare program for the dependents of 064 Senate employees as well as accident insurance coverage are allowable pursuant to the special provision applicable to the Congress of the Philippines in the Genera l Appropriation Act (GAA) 2010- 12/30/2010 Request of Mr. Socrates M. Montealto, State Auditor III, Acting 065 Audit Team Leader, Cebu Port Authority (CPA), Corporate Government Sector, Cebu City, for opinion on the irregular payment of Cost of Living Allowance (COLA) and Amelioration Allowance (AA) to CPA officers and employees from July 16, 1999 to December 3 I, 2007 made pursuant to a Decision issued by the Regional Trial Court (RTC) Branch 21, Cebu City
SELECTED COMMISSION ON AUDIT POLICY DECISIONS
Accountability For Lost Funds Compensation and Other Benefits Exclusion From Liability For Irregular Transactions Exclusion From Liability Incentive Bonus Infrastructure Project Overpricing Legal Services For Local Government Negotiated Purchases Payment of Salaries Public Bidding Purchase Overpricing Unnecessary Procurement Service Incentive Fees Collection Signing Bonus Value Added Tax
Accountability For Lost Funds COMMISSION ON AUDIT DECISION NO. 2000-090 - March 7, 2000 Subject : Motion for Reconsideration of the Decision dated July 20, 1999 of the Chairman, this Commission, on the request for relief from accountability of Mr. Marcial S. Javier, Revenue Collection Officer,
Provincial Treasurers Office, Malolos, Bulacan.
Compensation and Other Benefits COMMISSION ON AUDIT DECISION NO. 2001-124 - July 5, 2001 Subject : Motion of Atty. Rodolfo S. de Jesus, et al., Interim Board of Directors, Catbalogan Water District (CWD), Catbalogan, Samar, for reconsideration of COA Decision No. 2000-262 dated September 12, 2000.
Exclusion From Liability For Irregular Transactions COMMISSION ON AUDIT DECISION NO. 2000-079 - March 7, 2000 Subject : Request of Vice-Mayor Luis C. Bonguyan of the City Government of Davao for exclusion from liability for the disallowance of P117,222.50 per Auditor's Notice of Disallowance No. 96-00-101(95) dated September 23, 1996.
Exclusion From Liability COMMISSION ON AUDIT DECISION NO. 2001-116 - July 3, 2001 Subject : Motion of Dr. Elpidio A. Locsin, President, Iloilo State College of Fisheries, Barotac Nuevo, Iloilo, for reconsideration of COA Decision No. 2000-018, dated January 25, 2000.
Incentive Bonus COMMISSION ON AUDIT DECISION NO. 2000-086 - March 7, 2000 Subject : Motion of Ms. Zorayda Amelia C. Alonzo, Chief Executive Officer, Home Development Mutual Fund (HDMF), for reconsideration of COA Decision No. 98-245 dated June 16, 1998.
Infrastructure Project Overpricing COMMISSION ON AUDIT DECISION NO. 2000-081 - March 7, 2000 Subject : Appeal of Engr. Lorenzo M. Madrangca, City Engineer, Pagadian City, from audit disallowance in connection with the construction of Box Culvert along By-Pass Road over Balangasan River Phase II Project at Balintawak, same City.
Legal Services For Local Government COMMISSION ON AUDIT DECISION NO. 2000-082 - March 7, 2000 Subject : Request of Atty. Ceferino Padua for payment of his professional fees for the period July 1, 1995 to March 1996 and August 1998 to December 1998.
Negotiated Purchases COMMISSION ON AUDIT DECISION NO. 2001-121 - July 5, 2001 Subject : Appeal of the Managers, Finance and Administrative Departments, National Tobacco Administration (NTA), from disallowance of P4,499,355.06 covering the purchase of medicines for the Tobacco Farmers Health Care Program. COMMISSION ON AUDIT DECISION NO. 2001-122 - July 5, 2001 Subject : Appeal of Mr. LEONCIO AMADORE, Director, Philippine Atmospheric Geophysical and Astronomical Services Administration (PAGASA), Quezon City, from the disallowance on the purchase of psychrometric tables in the amount of P77,060.
Payment of Salaries COMMISSION ON AUDIT DECISION NO. 2001-117 - July 3, 2001 Subject : Appeal of Commissioner Vicente P. Sibulo, Commission on Human Rights, for and in behalf of Mr. Vicente B. Sibulo, Jr., Security Officer II, Commission on Human Rights, Quezon City, from ND No. 99-318101 (99) dated April 21, 1999 and ND No. 99-307-101 (99) dated April 14, 1999, in the amount of P28,787.27 and P11,515.00, respectively.
Public Bidding COMMISSION ON AUDIT DECISION NO. 2000-091 - March 7, 2000 Subject : Appeal of Mr. Napoleon N. Ramos and Ms. Lucia Barbarona, members of the Committee on Bids and Awards, DECS Region XI, Davao City from Notice of Disallowance No. 94-012-101 (93) dated July 29, 1996
(SAO Report No. 93-94).
Purchase Overpricing COMMISSION ON AUDIT DECISION NO. 2000-092 - March 7, 2000 Subject : Appeal of Ms. Iluminada C. Bulaong, Management and Audit Analyst II and Internal Control Officer, and Dr. Gloria Gonzales-de Vera, Chief, Technical Division, both of the Department of Health (DOH), Regional Field Office No. V, Legazpi City, for the lifting of audit disallowance totaling P674,581.93. COMMISSION ON AUDIT DECISION NO. 2000-078 - February 28, 2000 Subject : Appeal of Messrs. Pablo T. Tamesis and Guilardo C. Baes and Ms. Aurea A. Rivera, former officers and member of the Bids and Awards Committee, Agricultural Training Institute (ATI), Quezon City, from the disallowances in the aggregate amount of P 510,381.30.
Unnecessary Procurement COMMISSION ON AUDIT DECISION NO. 2000-088 - March 7, 2000 Subject : Motion for Reconsideration filed by Amante E. Siapno, Magadapa A. Paporo and Reynaldo Siapno, all of the Department of Agriculture, Region X, Cagayan de Oro City, dated October 30, 1990 relative to the Notice of Disallowance.
Service Incentive Fees Collection
COMMISSION ON AUDIT DECISION NO. 99-087 - June 7, 1999 Subject : Request of COA personnel assigned at Department of Education, Culture and Sports (DECS) Region V, Legazpi City and DECS Region IX, Zamboanga City, for authority to collect service incentive fees. COMMISSION ON AUDIT DECISION NO. 97-550 - November 4, 1997 Subject : Request of Atty. EUFRACIO R. RARA, JR., Auditor, Department of Education, Culture and Sports (DECS), for exception from the purview of COA Memorandum No. 89-584 dated January 9, 1989, in connection with the grant of Service Incentive Fees.
Signing Bonus COMMISSION ON AUDIT DECISION NO. 2001-123 - July 5, 2001 Subject : Petition for review of Mr. Leopoldo S. Veroy and Ms. Carolina M. Basilio, Executive Vice- President and President of Alert and Concerned Employees for Better SSS (ACCESS), respectively, Social Security System, Quezon City, of CAO I Decision No. 2000-003 affirming the disallowance on the Signing Bonus granted to SSS officials and employees in the amount of P5,000 each.
Value Added Tax COMMISSION ON AUDIT DECISION NO. 2001-120 - July 5, 2001 Subject : Petition for Review dated September 29, 2000 filed by the former Executive Director, Nayong Pilipino Foundation Inc. of CAO I Decision No. 99-019 which affirmed the audit disallowance in the amount of P205,000 representing payment made to Ms. Maan Benetua as Press Relation (Advertising) Agent.
ADJUDICATION AND SETTLEMENT BOARD (ASB) DECISIONS
CY 2009
ASB DECISION DATE SUBJECT NO. 2009- 01/16/2009 Motion of Mr. Marcelino P. 001 Manalo, Manager, National Irrigation Administration - Tarlac Provincial Irrigation Management Office (NIA-TPIMO), Tarlac City, for reconsideration of Adjudication and Settlement Board (ASB) Decision No. 2005048 dated September 26, 2005. 2009- 01/26/2009 Appeal of Atty. Teodoro M. 002 Hernandez, Corporate Legal Counsel, Philippine Tourism Authority (PTA), from LAOCorporate Decision No. 2007-037 dated June 07, 2007, denying the motion for reconsideration of ND No. CFI-2006-001 disallowing the grant of honoraria and cash gift to PTA employees in the amounts of P124,000.00 and P7,500.00, respectively. 2009- 01/29/2009 Appeal dated October 19, 2006 of 003 the North Luzon Railways Corporation (NorthRail) from the Legal and Adjudication OfficeCorporate Decision No. 2006-064 dated August 31, 2006 denying its Motion for Reconsideration of the Notice of Disallowance No. NLRC-04-001 (03) dated November 18, 2004, disallowing the portion of the thirty thousand pesos (P30,000.00) Christmas package paid to each employee in excess of the ten thousand (P10,000) pesos approved by the
AGENCY INVOLVED National Irrigation Administration Tarlac Provincial Irrigation Management Office (NIATPIMO)
RULING Denied
Philippine Tourism Denied/ Authority (PTA) Affirmed
North Luzon Railways Corporation (NorthRail)
Affirmed/ Lifted/ sustained
2009004
2009005
2009006
2009007
2009008
Department of Budget and Management (DBM). 02/04/2009 Petition of Ms. Rosalina B. Caldona, Assistant Municipal Treasurer, Municipality of Basista, Pangasinan, for review of Legal and Adjudication Office (LAO) Local Resolution No. 2007-012 dated June 26, 2007, affirming LAO-Local Decision No. 2007014 dated January 31, 2007 denying her request for relief from accountability for the loss of government funds through robbery in the total amount of P147,695.00. 02/04/2009 Request of Ms. Roberta R. Melendres, Provincial Manager, National Food Authority, Tagum City, for authority to write off various long outstanding accounts receivable amounting to P81,065.80. 02/23/2009 Petition for Review of Atty. Don L. Abalon, former Municipal Mayor, San Roque, Northern Samar, of Legal and Adjudication Office (LAO)-Local Decision No. 2007-052 dated May 3, 2007, affirming Notice of Disallowance (ND) Nos. 2001-001-401 (00) and 2001-002-401 (00) in the total amount of P195,015.00 on the improvement of the BantayanCamambanan Farm to Market Road Project. 03/16/2009 Request of Hon. Elionor I. Pillas, Municipal Mayor of Jalajala, Rizal for authority to write-off various dormant receivable accounts amounting to P103,891.08. 03/17/2009 Request of Dr. Emmanuel F. Nono, Project Manager, Philippine Carabao Center (PCC), Northern Mindanao State Institute of
Municipality of Basista, Pangasinan
Denied/ Affirmed
National Food Authority, (NFA) Tagum City
Denied
Municipal Mayor, Municipality of San Roque, Northern Samar
Affirmed
Municipal Mayor of Jalajala, Rizal
Granted
Philippine Carabao Granted Center (PCC), Northern Mindanao State
2009009
2009010
2009011
2009012
2009013
Science and Technology Institute of Science (NORMISIST), Butuan City, for and Technology relief from property accountability (NORMISIST), for the loss through death of one Butuan City Bulgarian Murrah buffalo with Tag No. 20S832 valued at P180,192.60. 03/17/2009 Request of Dr. Caro B. Salces, Philippine Carabao Granted Center Director, Philippine Center (PCC), Carabao Center (PCC), Ubay Ubay Stock Farm Stock Farm (USF), Ubay, Bohol, (USF), Ubay, for relief from property Bohol accountability for the death of one female Bulgarian Murrah buffalo with ID No. 310 valued at P136,919.75. 03/17/2009 Request of Ms. Rosalinda P. Land Granted Banawa, Cashier II, Land Transportation Transportation Office (LTO) San Office (LTO) Pablo District Office, San Pablo San Pablo District City, for relief from money Office, San Pablo accountability for the loss, thru City robbery/hold-up, of cash collections amounting to P106,998.03. 03/18/09 Petition for Review of Ms. Evelyn Bukidnon State Denied S. Mag-abo, Administrative College, Officer II, Bukidnon State College, Malaybalay City Malaybalay City, of the denial of her request for relief from accountability for the loss due to robbery of payroll money in the amount of P574,215.27. 03/18/2009 Requests of Mr. Medel R. International Denied Dimaculangan, Training Specialist Training Center on II, International Training Center Pig Husbandry on Pig Husbandry (ITCPH), Lipa (ITCPH), Lipa City, Batangas, for relief from City, Batangas property accountability for the loss through death of twenty nine (29) pigs with an aggregate value of P145,219.59. 03/23/2009 Request of Mr. Eulogio M. Philippine Carabao Granted Montealto, Chief, Project Center, Muoz, Development Division, Philippine Nueva Ecija
Carabao Center, Muoz, Nueva Ecija, for relief from accountability for the loss through death of one Bulgarian Murrah buffalo with ID No. 20S9485 valued at P145,954.78. 2009- 03/23/2009 Request of Mr. Eulogio M. Philippine Carabao Granted 014 Montealto, Chief, Project Center (PCC), Development Division, Philippine Muoz, Nueva Carabao Center (PCC), Muoz, Ecija Nueva Ecija, for relief from accountability for the loss, thru death, of one head Bulgarian Murrah buffalo, valued at P162,941.44. 2009- 03/23/2009 Request of Mr. Benjamin John C. Philippine Carabao Granted 015 Basilio, Center Director, Center, University Philippine Carabao Center, of Southern University of Southern Mindanao, Mindanao, Kabacan, Cotabato, for relief from Kabacan, Cotabato accountability for the death of one female Bulgarian Murrah Buffalo with Serial No. 2UM97177, valued at P162,941.44.
ADJUDICATION AND SETTLEMENT BOARD (ASB) DECISIONS CY 2009
ASB DECISION DATE SUBJECT NO. 2009- 03/30/2009 Request of Atty. Pelagio S. 016 Apostol, Deputy OmbudsmanMindanao Sector, Office of the Ombudsman, for relief from property accountability for the loss, thru theft/carnapping, of one (1) unit Isuzu Highlander Crosswind Series, Model XUV, with an acquisition cost of P834,000.00.
AGENCY INVOLVED Deputy OmbudsmanMindanao Sector, Office of the Ombudsman
RULING Denied
2009- 03/30/2009 Consolidated Petition for 017 Exclusion from Liability of Ms. Eleanor L. Atienza, et al., former officers of the Philippine Deposit Insurance Corporation (PDIC), from the disallowed Business/Policy Development and Enforcement Expenses (BPDEE) and Christmas gift checks granted to then Secretary Roberto F. De Ocampo amounting to P440,068.62. 2009- 04/02/09 Request of Mr. Benjamin John C. 018 Basilio, Director, Philippine Carabao Center (PCC), University of Southern Mindanao (USM), Kabacan, Cotabato City, for relief from accountability for the death of one head female Bulgarian Murrah buffalo with Serial No. 2UM97366, with a book value of P162,941.44. 2009- 04/02/09 Request of Mr. Benjamin John C. 019 Basilio, Center Director, Philippine Carabao Center, University of Southern Mindanao, Kabacan, Cotabato, for relief from accountability for the loss, thru death, of one head female Bulgarian Murrah buffalo with Serial No. 2UM97171, valued at P162,941.44. 2009- 04/02/2009 Request of Ms. Melodina P. 020 Fernandez, Head Teacher, Canlumampao Elementary School, Canlumampao, Toledo City, for relief from accountability for the loss through fire of various government properties with an aggregate value of P400,428.28. 2009- 04/02/2009 Request of Mr. Eulogio M. 021 Montealto, Chief, Project Development Division, Philippine Carabao Center, Science City of Muoz, Nueva Ecija, for relief
Philippine Deposit Affirmed Insurance Corporation (PDIC)
Philippine Carabao Granted Center (PCC), University of Southern Mindanao (USM), Kabacan, Cotabato City
Philippine Carabao Granted Center, University of Southern Mindanao, Kabacan, Cotabato
Canlumampao Elementary School, Canlumampao, Toledo City
Granted
Philippine Carabao Granted Center, Science City of Muoz, Nueva Ecija
2009022
2009023
2009024
2009025
2009026
from property accountability for the loss through death of one (1) Bulgarian Murrah buffalo with ID No. 831-801, valued at P162,941.44. 04/02/2009 Request of Mr. Eulogio M. Montealto, Chief, Project Development Division, Philippine Carabao Center (PCC), for relief from property accountability for the loss through death of a female Bulgarian Murrah buffalo with ID No. 9467, valued at P145,954.78. 04/02/2009 Requests of Mr. Eulogio Montealto of the Philippine Carabao Center, Science City of Muoz, Nueva Ecija, for relief from property accountability for the loss through death of four female Bulgarian Murrah buffalos with an aggregate value of P584,474.49. 04/14/2009 Request of Mr. Eulogio M. Montealto, Chief, Project Development Division, Philippine Carabao Center, Science City of Muoz, Nueva Ecija, for relief from property accountability for the loss through death of one (1) Bulgarian Murrah buffalo, with ID No. 3CMU398/385 valued at P153,422.20. 04/14/2009 Request of Mr. Benjamin John C. Basilio, Director, Philippine Carabao Center, University of Southern Mindanao, Kabacan, Cotabato, for relief from property accountability for the loss through death of one (1) Bulgarian Murrah buffalo, with Eartag No. 2UM96356, valued at P153,422.20. 04/14/2009 Requests of Dr. Lowell C. Paraguas, Supervising Science Research Specialist, Philippine
Philippine Carabao Granted Center (PCC)
Philippine Carabao Granted Center, University of Southern Mindanao, Kabacan, Cotabato
Philippine Carabao Granted Center, Central Mindanao
2009027
2009028
2009029
2009030
Carabao Center, Central Mindanao University, University, Musuan, Bukidnon, for Musuan, Bukidnon relief from accountability for the loss, through death, of two Bulgarian Murrah Buffalos with an aggregate value of P190,771.34. 04/15/2009 Request of Ms. Nonie F. Verdejo, Municipality of Granted Municipal Treasurer, Mr. Candido Lagonoy, P. Olivares, Disbursing Officer Camarines Sur and Ms. Anita V. Marcial, Supply Officer I, all of the Municipality of Lagonoy, Camarines Sur, for relief from accountability for the loss, due to robbery, of cash and property in the total amount of P126,830.00. 04/15/2009 Request of Mr. Ponciano B. Commission on Granted Jagonia, former Election Officer Elections III, Office of the Election Officer, (COMELEC), San Commission on Elections Francisco, Agusan (COMELEC), San Francisco, del Sur Agusan del Sur, for relief from accountability for the loss thru fire of government property, funds and accountable forms amounting to P294,980.83. 04/21/2009 Request of Ms. Evelyn ToledoProgram Denied Dumdum, Program Director, Mr. Management Edilberto A. Davis, Deputy Office (PMO), Program Director, and Mr. Henry Supreme Court of B. Mandocdoc, Information the Philippines Technology Officer III, all of the Program Management Office (PMO), Supreme Court of the Philippines, for relief from accountability for the loss, thru theft, of various government properties with an aggregate value of P 448,099.00. 04/21/2009 Request of Dr. Daniel L. Aquino, Philippine Carabao Granted Coordinator, National Gene Pool, Center (PCC), Philippine Carabao Center (PCC), Science City of Science City of Muoz, Nueva Muoz, Nueva Ecija, for relief from property Ecija accountability for the loss through
death of three Bulgarian Murrah buffalos valued at P187,396.66
ASB DECISION DATE SUBJECT NO. 2009- 04/21/2009 Request of Dr. Daniel L. Aquino, 031 Coordinator, National Gene Pool, Philippine Carabao Center, Science City of Muoz, Nueva Ecija, for relief from property accountability for the loss through death of two (2) heads of Bulgarian Murrah Buffalo with ID Nos. 177 and 2GP829, valued at P81,198.33 and P25,000.00 respectively, or a total of P106,198.33. 2009- 04/21/2009 Request of Engr. Pantaleon LL. 032 Tabanao, General Manager, Laguna Water District (LWD), Los Baos, Laguna for reconsideration of Adjudication and Settlement Board (ASB) Decision No. 2007-034 dated June 22, 2007 affirming the disallowance on the payment of retainer fees and Christmas bonuses/cash gifts to the late Atty. Demetrio Hilbero amounting to P236,500.00 under Notice of Disallowance (ND) No. 2003-028101 (97-03) dated September 25, 2003. 2009- 04/21/2009 Request of Atty. Pio Jose S. Joson, 033 Executive Director, Commission on Elections (COMELEC), Manila, for relief from accountability for the loss of
AGENCY INVOLVED
RULING
Philippine Carabao Granted Center (PCC), Science City of Muoz, Nueva Ecija
Laguna Water Denied/ District (LWD), Sustained Los Baos, Laguna
Commission on Elections (COMELEC), Manila
Denied
2009034
2009035
2009036
2009037
2009038
government funds, thru fire that razed the COMELEC building in Manila, amounting to $7,421.67. 04/21/2009 Request of 2Lt. Jose L. Aceret, Jr., Responsible Supply Officer (RSO), 41st Division, Reconnaissance Company, 4th Infantry Division, Philippine Army, Camp Evangelista, Patag, Cagayan de Oro City, for relief from property accountability for the loss of one rifle cal. 5.56 mm M16, one rifle cal. 7.62mm M14 and one Squad Automatic Weapon (Minimi), with a total book value of P312,106.00. 04/21/2009 Request of Mr. Roderick V. Valenton, Acting Supply Officer, Philippine Merchant Marine Academy (PMMA) for relief from property accountability for the loss thru fire of various government properties amounting to P684,077.28. 04/21/2009 Request of Ms. Miriam F. Pili, Supply Accountable Officer, et al., Air Force General Hospital, Philippine Air Force, for relief from property accountability for the loss, due to fire, of government property valued at P442,785.80. 04/21/2009 Appeal of Ms. Angeles Asis, Principal, Dulag National High School, Dulag, Leyte, from Credit Notice No. 2001-002-101(2001) dated June 25, 2002 on the payment to teaching and nonteaching personnel of said school of the so-called Extra Christmas Bonus in 2001 in the total amount of P238,000.00. 04/21/2009 Request of Mr. Bernabe A. Dumaliang, Schools District Supervisor, DepEd, West District, Echague, Isabela, for relief from
41st Division, Reconnaissance Company, 4th Infantry Division, Philippine Army, Camp Evangelista, Patag, Cagayan de Oro City
Granted
Philippines Granted Merchant Marine Academy (PMMA)
Air Force General Hospital, Philippine Air Force
Granted
Dulag National High School, Dulag, Leyte
Denied/ Affirmed
DepEd, West District, Echague, Isabela
Denied
2009039
2009040
2009041
2009042
property accountability for the loss thru robbery of one (1) Mitsubishi L 300 with an acquisition cost of P600,000.00. 04/21/2009 Request of Mr. Eulogio M. Philippine Carabao Montealto, Chief, Project Center (PCC), Development Division, Philippine Muoz, Nueva Carabao Center (PCC), Muoz, Ecija Nueva Ecija, for relief from property accountability for the loss thru death of one Bulgarian Murrah buffalo with ID No. 20S9143, valued at P145,954.78. 04/30/2009 Request of Director Renato Philippine Institute Solidum, Jr., Philippine Institute of of Volacanology Volcanology and Seismology and Seismology (PHIVOLCS), Diliman, Quezon (PHIVOLCS), City, for relief from accountability Diliman, Quezon for the loss of government City properties valued at P108,350.00, issued to Messrs. Norman Tungol and Dindo Javier who died in a helicopter crash on April 28, 2005 at Gabaldon, Nueva Ecija. 04/30/2009 Request of Mr. Stephen M. Department of Leonidas, Provincial Agrarian Agrarian Reform Reform Officer II (PARO II), (DAR), Provincials Department of Agrarian Reform Agrarian Reform (DAR), Provincial Agrarian Office, Province of Reform Office, Province of Negros Occidental Negros Occidental, for relief from property accountability for the loss through fire of one (1) government vehicle, Mazda B2500 having a net book value of P133,965.00 and accessories worth P25,250.00, or a total of P159,215.00. 04/30/2009 Request of Mr. Henry H. Analista, Artemio L. Martin Head Teacher, Artemio L. Martin Elementary Elementary School, Kalamansig, School, Sultan Kudarat, for relief from Kalamansig, Sultan accountability for the loss through Kudarat fire of various government properties with an aggregate value of P176,539.01.
Granted
Granted
Granted
Granted
2009- 04/30/2009 Request of Engr. Edgardo N. Paras 043 and Mr. Felicisimo C. Reyes, both of the Physical Plant Maintenance and Services Office (PPMSO), Office of the Vice Chancellor for Planning and Development (OVCPD), University of the Philippines Los Baos (UPLB), Laguna, for relief from property accountability for the loss, thru theft, of government properties with an aggregate value of P168,782.00. 2009- 04/30/2009 Request of Ms. Aurora C. Nael, 044 Principal, Tuktukan Elementary School, Guiguinto, Bulacan, for relief from property accountability for the loss through fire of government properties in the total amount of P347,035.00. 2009- 04/30/2009 Request of Ms. Elisa L. Sicmat, 045 Principal I, Ambiong Elementary School, La Trinidad, Benguet, for relief from property accountability for the loss thru theft of school properties approximately amounting to P141,381.00.
Physical Plant Maintenance and Services Office (PPMSO), Office of the Vice Chancellor for Planning and Development (OVCPD), University of the Philippines Los Baos (UPLB), Laguna Tuktukan Elementary School, Guiguinto Bulacan
Granted
Granted
Ambiong Elementary School, La Trinidad, Benguet
Granted
ASB DECISION DATE SUBJECT NO. 2009- 04/30/2009 Request of Ms. Bella S. 046 Tubianosa, Science Research Specialist II, Philippine Institute of Volcanology and Seismology, Bulusan Volcano Observatory, Cabid-An, Sorsogon City, for relief from property accountability the loss of one unit
AGENCY INVOLVED
RULING
Philippine of Granted Volcanology and Seissmology, Bulasan Volcano Observatory, CabidAn Sorsogon City
2009047
2009048
2009049
2009050
2009-
GPS Antenna of Altus K2 Digitizer and one unit Solar Panel in the aggregate amount of P368,964.40. 05/05/2009 Request of Ms. Nenita Rogas, Supply Accountable Officer (SAO), 15th Strike Wing, Philippine Air Force (PAF), for relief from property accountability for the loss of two Machine Guns, Cal. 50M3P with Serial Nos. 2236991 and 2237131, with an aggregate value of P458,028.00. 05/07/2009 Request of Dr. Gundolino P. Bajenting, Farm Veterinarian, Philippine Carabao Center, Ubay Stock Farm, Ubay, Bohol, for relief from property accountability for the loss through death of one (1) Bulgarian Murrah Buffalo with ID No. 348/271, valued at P153,422.20. 05/07/2009 Appeal of Gen. Narciso L. Abaya (ret.), President and Chief Executive Officer, Bases Conversion Development Authority (BCDA), Taguig City, from LAO-Corporate Decision No. 2006-068 dated September 13, 2006 affirming audit disallowance of P117,760.00. 05/11/2009 Request of Mr. Herminio C. Belandres, Operator/Telegraphic Transfer In-Charge, Telecommunications Office, Banisilan, Cotabato, for relief from accountability for the loss through fire of cash collections and telegraphic transfer cash advances of P23,000.00 and various government properties amounting to P83,435.00, or a total of P106,435.00. 05/11/2009 Request of Mr. Doroteo M. Ong,
15th Strike Wing, Granted Philippine Air Force (PAF)
Philippine Carabao Center, Ubay Stock Farm, Ubay, Bohol
Granted
Bases Conversion Denied/ Development Affirmed Authority (BCDA), Taguig City
Telecommunications Granted Office, Banisilan, Cotabato
Cebu City District
Denied
051
2009052
2009053
2009054
2009055
Supply Officer I, Cebu City Engineering Office, District Engineering Office, Department of Department of Public Works and Public Works and Highways (CCDEO-DPWH), Highways (CCDEOCebu City, for relief from DPWH), Cebu City accountability for the loss of sixteen (16) pcs. 2.5" U.S. Cylinder Brass with a total acquisition cost of P117,600.00. 05/26/2009 Request of Dr. Madeline J. Department of Retuta, Medical Specialist IV, and Health-Center for Ms. Maria Eloisa A. Sarmiento, Health Development Nurse IV, both of the Department for Ilocos (DOHof Health-Center for Health CHDI), San Development for Ilocos (DOH- Fernando City, La CHDI), San Fernando City, La Union Union, for relief from property accountability for the loss, thru theft, of one (1) unit Dell laptop and one (1) unit LCD projector with acquisition costs of P98,500.00 and P188,125.00, respectively. 05/28/2009 Request of Mr. Ricky C. Philippine Carabao Lastimoso, Farm Worker I, Center, West Philippine Carabao Center, West Visayas State Visayas State University, Calinog University, Calinog Campus, Calinog, Iloilo, for relief Campus, Calinog, from accountability for the loss Iloilo through death of one (1) head Bulgarian Murrah Buffalo Heifer, Ear Tag No. 2WV98174, valued at P162,941.44. 05/28/2009 Request of Ms. Dignalina R. Land Registration Rodriguez, Cashier III, Land Authority (LRA)Registration Authority (LRA)Cebu Province Cebu Province, for relief from accountability for the loss through theft of government funds amounting to P102,712.00. 05/29/2009 Request of Mr. Ronaldo A. New Cabalan Pozon, Principal II, New Cabalan National High National High School, Olongapo School, Olongapo City, for relief from property City accountability for the loss, due to
Denied
Granted
Denied
Granted
2009056
2009057
2009058
2009059
2009060
fire, of various properties valued at P625,659.45. 06/02/2009 Request of Ms. Lucia L. Zapanta, Lapu-lapu City Principal I, Lapu-lapu City Central Elementary Central Elementary School, P. School, P. Rodriguez St., Looc, Lapu-lapu Rodriguez St., Looc, City, for relief from property Lapu-lapu City accountability for the loss due to fire of Rito Dela Serna Building consisting of four classrooms and other government properties, in the aggregate value of P738,827.77. 06/02/2009 Request of Mr. Eliseo G. Department of Tolentino, Jr., Senior Rural Agrarian Reform Infrastructure Engineer, Agrarian (DAR) Reform Communities Project, Department of Agrarian Reform (DAR), for the loss through robbery/hold-up of communication equipment with a total value of P167,950.00. 06/02/2009 Request of Ms. Narcisa S. Port of Manila Angeles, Ms. Simplicia F. Lipio (POM), Bureau of and Mr. Oscar C. Aoigan, for Customs (BOC), relief from money accountability Port Area, Manila for the loss, thru robbery, of government funds in the aggregate amount of P142,897.75. 06/02/2009 Request of Atty. Rene K. Department of the Burdeos, Regional Director, Interior and Local Department of the Interior and Government Local Government (DILG), (DILG), Region VII, Region VII, Cebu City, for Cebu City authority to write off receivable account from Mr. Jesus Solon amounting to P2,731.40. 06/03/2009 Request of Mr. Valentin A. Department of Trade Baguidudol, Provincial Director, and Industry (DTI), Department of Trade and Industry Poblacion West, (DTI), Poblacion West, Lagawe, Lagawe, Ifugao Ifugao, for relief from property accountability for the loss, thru robbery, of government properties amounting to P147,000.00.
Granted
Granted
Granted
Granted
Granted
ASB DECISION DATE SUBJECT NO. 2009- 06/03/2009 Petition of Mr. Rey B. Soledad, 061 Officer-in-Charge, Telecommunications Office, Imelda, Zamboanga Sibugay, for review of Legal and Adjudication Office (LAO)-National Decision No. 2004-383 denying his request for relief from accountability for the loss thru robbery of cash amounting to P47,897.52. 2009- 06/03/2009 Request of Mr. Delfin Tolentino, 062 Jr., Dean, College of Arts and Communications, University of the Philippines, Baguio, for relief from property accountability for the loss of government properties with a total acquisition cost of P272,500.00. 2009- 06/03/2009 Request of Mr. Deogracias B. 063 Isla, Head Teacher III, Sta. Maria Elementary School, District of Kalamansig I, for relief from property accountability for the loss, thru fire, of two classrooms in BLSP Building, one classroom in PTCA Building and various books, tables, chairs/ armchairs and other instructional materials, with an aggregate value of P264,984.48. 2009- 06/03/2009 Request of Ms. Agustina B. 064 Salacan, Teacher I, Madaymen National High School, Madaymen, Kibungan, Benguet, for relief from accountability for
AGENCY INVOLVED
RULING
Telecommunications Denied Office, Imelda, Zamboanga Sibugay
College of Arts and Communications, University of the Philippines, Baguio
Denied
Sta. Maria Elementary School, Sta. Maria, Kalamansig, Sultan Kudarat
Granted
Madaymen National Granted High School, Madaymen, Kibungan, Benguet
2009065
2009066
2009067
2009068
2009069
the loss of four computer units with accessories amounting to P376,560.00. 06/03/2009 Request of 1Lt. Eliezer M. Bejarin, Battalion Responsible Supply Officer (RSO) of the 37th Infantry Battalion, 6th ID Philippine Army (PA), in behalf of 1Lt. Datuteng U. Gumbila, for relief from property accountability for the loss of various firearms and magazine assembly with a total value of P386,241.49. 06/08/09 Request of 2LT Jovito A. Labog (FS), Responsibility Supply Officer (RSO), 22IB 9ID PA, for relief from property accountability for the loss of one light Machine Gun cal. 7.62mm M60 with serial no. 183226 and one rifle cal. 30mm Carbine M1 with serial no. 510277, in the total amount of P233,000.00. 06/08/2009 Request of Honorable Bibiano G. Colasito, Presiding Judge and Ms. Racquel G. Diao, Clerk of Court III, both of the Metropolitan Trial Court, (MTC), Branch 45, Pasay City, for relief from property accountability for the loss, thru fire, of various government properties with an aggregate book value of P444,127.71. 06/08/2009 Request of Ms. Nardita F. Olanio, Principal, Pias Elementary School, Salcedo, Ilocos Sur, for relief from accountability for the loss through fire of various government properties with an aggregate value of P364,100.00. 06/17/2009 Request of Dr. Franklin T. Rellin, Center Director, Philippine Carabao Center (PCC), Cagayan State University (CSU) Campus,
37th Infantry Battalion, 6th ID Philippine Army (PA)
Grantedd
San Jose Granted Detachment of the 22nd Infantry Battalion (CADRE), Brgy. San Jose, San Vicente, Camarines Norte
Metropolitan Trial Court, (MTC), Branch 45, Pasay City
Granted
Pias Elementary School, Salcedo, Ilocos Sur
Granted
Philippine Carabao Center (PCC), Cagayan State University (CSU)
Granted
2009070
2009071
2009072
2009-
Piat, Cagayan, for relief from property accountability for the loss due to death of one (1) female Bulgarian Murrah Buffalo with Ear Tag No. 262, valued at P153,442.20. 06/17/2009 Request of Ms. Daisy M. Formoso, Principal I, Basug National High School (BNHS), Santa, Ilocos Sur, for relief from property accountability for the loss through robbery of ten sets of computer with a total acquisition cost of P273,359.00. 06/24/2009 Appeal of Ms. Sally P. Perez, et al., Agricultural Training Institute (ATI), National Training Center (NTC), from Legal and Adjudication Office (LAO) National Decision No. 2006-239 dated October 5, 2006 relative to the request of Ms. Jocelyn Marivic M. Concepcion, et al., NTC Multi-Purpose Cooperative, Inc., for exclusion from liability from Notice of Disallowance (ND) No. 2003-001 dated December 2, 2003 in the amount of P332,261.18. 06/25/2009 Petition for review of Legal and Adjudication Office (LAO)National Decision Nos. 2006-212 and 2008-212-A dated July 21, 2006 and April 23, 2008, respectively, denying the request of Dr. Roberto O. Domingo, Medical Specialist III, Jose R. Reyes Memorial Medical Center (JRRMMC), for relief from accountability for the loss of one (1) unit LCD Projector Digital Kodak DP900 with Serial Number 3TW94200133 costing P195,000.00. 06/25/2009 Request of Commodore Rogelio
Campus, Piat, Cagayan
Basug National High School (BNHS), Santa, Ilocos Sur
Denied
Agricultural Training Institute (ATI), National Training Center (NTC), University of the Philippines, Los Baos, Laguna
Denied
Training Research Office (TRO), Jose R. Reyes Memorial Medical Center (JRRMMC)
Granted
Philippine Veterans
Denied
A. Dayan (Ret.), Philippine Affairs Office Veterans Affairs Office, for relief (PVAO), Camp from property accountability for General Emilio the loss of one Mitsubishi L-300 Aguinaldo, Quezon Versa Van DSL, Model 1999 with City Plate No. SFD 904, with an acquisition cost of P599,000.00. 2009- 06/25/2009 Request of Ms. Epifania P. Office of the 074 Ramada, Clerk of Court III, Municipal Trial MTCC Branch 2, Dumaguete Court in Cities City, for relief from property (MTCC) Branch 2, accountability for the loss through Dumaguete City fire of various government properties amounting to P348,079.52. 2009- 06/25/2009 Request of Ms. Luna V. Falcis, Division of South 075 Clerk II, designated as Special Cotabato (DSC), Disbursing Officer, DepEd, Department of Division of South Cotabato, Education (DepEd), Koronadal City, for relief from Koronadal City money accountability for the loss thru robbery/hold-up of the amount of P308,724.50.
073
Granted
Denied
ASB DECISION DATE SUBJECT NO. 2009- 06/25/2009 Request of the Chief Accountant, 076 15th Field Accounting Unit, Philippine Army, for authority to write off dormant accounts of the agency totaling P17,391.83. 2009- 07/14/2009 Motion of Ms. Alice R. Ragodon 077 Disbursing Officer I, Romblon High School, Romblon, for reconsideration of Adjudication and Settlement Board (ASB) Decision No. 2005-047 dated
AGENCY INVOLVED 15th Field Accounting Unit, Philippine Army
RULING Partially Granted
Romblon High School, Romblon
Denied
2009078
2009079
2009080
2009081
2009082
2009-
September 02, 2005 denying her request for relief from accountability for the loss thru robbery/hold-up of government money in the amount of P802,224.19 and checks amounting to P3,353.45. 07/14/2009 Request of Dr. Ariadne G. Silongan, Chief of Hospital III, Cotabato Regional and Medical Center (CRMC), Cotabato City, for authority to write off dormant accounts in the aggregate amount of P322,717.78. 07/14/2009 Request of Ms. Lourdes M. Galimba, Cashier I, Provincial Environment and Natural Resources Office (PENRO), Misamis Oriental, for relief from accountability for the loss of government funds and properties, due to robbery, amounting to P178,484.69. 07/14/2009 Request of Mr. Leonilo E. Miole, Port Manager, Philippine Ports Authority-Port Management Office (PPA-PMO), Zamboanga City, for authority to write off accounts receivable from the late Mr. Teodoro B. Elumba amounting to P34,295.11. 07/14/2009 Request of the Office of the VicePresident (OVP) of the Philippines for authority to write off dormant cash in bank accounts in the total amount of P108,920.03. 07/14/09 Request of Mr. Christian V. Santillan, Port Manager, Philippine Ports Authority-Port Management Office (PPA-PMO), Sasa, Davao City, for authority to write off long outstanding accounts receivable in the amount of P25,054.25. 07/16/2009 Request of Atty. Fatima G. Asdala
Cotabato Regional and Medical Center (CRMC), Cotabato City
Denied
Provincial Environment and Natural Resources Office (PENRO), Misamis Oriental
Granted
Philippine Ports Granted Authority-Port Management Office (PPAPMO), Zamboanga City
Office of the VicePresident (OVP) of the Philippines
Denied
Philippine Ports Authority-Port Management Office (PPAPMO), Sasa, Davao City
Granted
Commission on
Denied
083
2009084
2009085
2009086
2009087
for relief from money accountability of the late Atty. Wynne Asdala, former Director III, Law Department, Commission on Elections (COMELEC) in the amount of P342,972.35 representing unliquidated cash advances. 07/16/2009 Request dated November 19, 2008 of Mr. Fernando N. Ramirez, General Manager, Roxas Water District, Roxas, Palawan, for authority to write off the Districts unliquidated cash advances in the amount of P21,121.93. 07/16/2009 Request of Ms. Erlinda B. Baltazar, Cashier III, and Ms. Marcelina R. Raras, Cashier II, both of the Maritime Industry Authority (MARINA), for relief from accountability for the loss, thru fire, of cash totaling P162,692.33 and various office furniture and equipment amounting to P91,548.62. 07/16/2009 Request of Director Carlos C. Tomboc, Philippine Textile Research Institute (PTRI), Department of Science and Technology (DOST), Taguig, Metro Manila, for authority to write off accounts receivable amounting to P388,550.21. 07/20/2009 Appeal of Ms. Fe O. Ramirez, Supply Accountable Officer (SAO), 205th Tactical Helicopter Wing (THW), Philippine Air Force (PAF), Mactan Benito Ebuen Air Base, from various decisions of the Legal and Adjudication Sector, COA Regional Office No. VII, Cebu City, denying the request of 2Lt. Reyjie B. Pacatang, then Acting Wing SAO, for relief from
Elections (COMELEC)
Roxas Water District, Roxas, Palawan
Granted
Maritime Industry Authority (MARINA)
Granted
Philippine Textile Research Institute (PTRI), Department of Science and Technology (DOST) 205th Tactical Helicopter Wing (THW), Philippine Air Force (PAF), Mactan Benito Ebuen Air Base
Granted
Granted
property accountability for the loss of assorted firearms with an aggregate value of P180,983.00. 2009- 07/21/2009 Request of Mr. Edward C. Gabriel, 088 Supply Accountable Officer, National Intelligence Coordinating Agency, for relief from property accountability for the loss, thru fire, of various properties and equipment amounting to P976,819.19. 2009- 07/21/2009 Request of Mr. Unesco U. Pacarro, 089 Officer-in-Charge, Provincial Environment and Natural Resources Office (PENRO), Misamis Occidental, for relief from property accountability for the loss, due to fire, of various properties valued at P350,087.98. 2009- 07/21/2009 Request for relief from property 090 accountability for the loss of one (1) Cal. 50 Heavy Machine Gun (HMG) with tripod bearing Serial Number 182642 with a book value of P388,500.00 issued to Lt. Col. Jimlan S. Jaujali.
National Intelligence Coordinating Agency
Granted
Provincial Environment and Natural Resources Office (PENRO), Misamis Occidental
Granted
3rd Marine Brigade (3MBDE), Philippine Marine Corps (PMC), Brgy. Tabuk, Isabela, Basilan
Denied
ASB DECISION DATE SUBJECT NO. 2009- 07/29/2009 Appeal of Mr. Rafaelito H. Taruc, 091 Officer-in-Charge (OIC) Executive Director, BuildOperate-and-Transfer Center (BOTC), formerly Coordinating Council for Private Sector Participation (CCPSP), from the disallowance pertaining to the
AGENCY INVOLVED
RULING
Build-Operate-and- Denied Transfer Center (BOTC), formerly Coordinating Council for Private Sector Participation (CCPSP)
2009092
2009093
2009094
2009095
payment of Extraordinary and Miscellaneous Expenses (EME) to Directors IV and Project Managers IV of BOTC in the total amount of P173,333.43. 08/04/2009 Request of 2Lt. Reyjie B. 205th Tactical Pacatang, Acting Wing Supply Helicopter Wing th Accountable Officer, 205 (THW), Philippine Tactical Helicopter Wing (THW), Air Force (PAF) Philippine Air Force (PAF), for relief from accountability for the loss of one MGO Machine Gun with SN 14878 valued at P214,000.00. 08/11/2009 Petition of Mr. Eddie M. Fabila, Romblon State Pre-qualification, Bids and Awards College (RSC) Committee (PBAC) Chairman, Romblon State College (RSC), for review of Legal and Adjudication Office (LAO)-National Resolution No. 2004-133A dated October 18, 2004 which affirmed Notice of Disallowance (ND) No. 2000-038101 (2000) issued by the Audit Team Leader (ATL) on the construction of the RSC water system. 08/17/2009 Request of Mr. Julian D. Amador, Department of Regional Executive Director, Environment and Department of Environment and Natural Resources Natural Resources (DENR) (DENR) Regional Regional Office No. VII, Mandaue Office No. VII, City, for authority to write off Mandaue City dormant account nos. 146Receivables- Disallowances/ Charges and 149- Other Receivables, in the aggregate amount of P76,945.17. 08/17/2009 Request of Atty. Oscar G. Yabes, Senate of the Senate Secretary, Senate of the Philippines, Pasay Philippines, Pasay City, for City authority to write off from the books of accounts, Receivables Due from Officers and Employees which have remained dormant for
Denied
Denied
Denied
Denied
2009096
2009097
2009098
2009099
more than five years, representing one-half of the 13th month pay and cash gifts in the total amount of P376,383.06. 08/17/2009 Petition of Mr. Carlos L. Boteros, Regional Tripartite Chairman, Regional Tripartite Wages and Wages and Productivity Board Productivity Board (RTWPB), Regional Office No. (RTWPB), VI, Iloilo City, for review of Legal Regional Office and Adjudication Office (LAO) - No. VI, Iloilo City National Decision No. 2005-038 dated January 26, 2005 affirming Notice of Disallowance No. 2004001-101 (02) in the total amount of P35,000.00 relative to the payment for CY 2002 of health care maintenance allowance to the Regional Offices officials and employees. 08/17/2009 Request of Ms. Melanie S. Alipio, Administration and Director, Administration and Finance, Office of Finance, Office of the Vice the Vice President President, for authority to write off unliquidated cash advances of Ambassador Narciso Reyes and Mr. Jose Foronda, former officials of the defunct Office of the Prime Minister (OPM) amounting to P1,395.37 and P27,590.05, respectively. 08/20/2009 Request of Dr. Rosita V. Philippine Science Fundador, Director, Philippine High School Science High School - Southern Southern Mindanao Campus, Sto. Nio, Mindanao Campus, Tugbok, Davao City, for write-off Sto. Nio, Tugbok, of Other Receivables account in Davao City the total amount of P7,134.60. 08/20/2009 Request of Dr. Nuna E. Almanzor, Industrial Director, Industrial Technology Technology Development Institute (ITDI), Development Bicutan, Taguig, Metro Manila, Institute (ITDI) for reconsideration of the decision of the Adjudication and Settlement Board (ASB) relative to the request for authority to write off
Denied
Granted
Granted
Denied
2009100
2009101
2009102
2009103
2009104
the accounts of Mr. Talib Ali Rasuman of Al-Pines (Kiln) Furnace, Philippines, amounting to P55,309.00. 08/20/2009 Request of then Assistant Secretary Benjamin G. Calima, Department of Transportation and Communications - Land Transportation Office (DOTCLTO), East Avenue, Quezon City, for authority to write off unliquidated cash advances amounting to P538,324.55. 08/20/2009 Request of Mr. Jesus L.R. Mateo, Executive Director, Educational Development Project Implementing Task Force (EDPITAF), for authority to write off unliquidated cash advances of former employees in the total amount of P23,800.00. 08/25/2009 Request of Hon. Gemma D. Aspiras, Secretary, Commission on Appointments (CA), Pasay City, for relief from property accountability for the loss of Office Supplies and Minolta Dynax 700-Si Camera valued at P222,637.55 and P71,000.00, respectively, which were gutted by fire on February 22, 2001. 08/25/2009 Request of the Director, Bureau of Soils and Water Management (BSWM), Elliptical Road corner Visayas Avenue, Diliman, Quezon City, for authority to write off dormant accounts in the aggregate amount of P566,606.09 08/26/2009 Petition for review of Honorable Sixto B. de la Victoria, Municipal Mayor, and Ms. Arlene Rio V. Salvame-Villar, Municipal Accountant, both of Albuera, Leyte, of Legal and Adjudication Office (LAO)-Local Decision No.
Department of Granted Transportation and Communications Land Transportation Office (DOTCLTO), East Avenue, Quezon City Educational Granted Development Project Implementing Task Force (EDPITAF)
Commission on Appointments (CA), Pasay City
Denied
Bureau of Soils and Water Management (BSWM)
Denied
Municipality of Albuera, Leyte
Partially Granted/ Affirmed
2006-094 and LAO-Local Resolution No. 2008-002 dated 7 September 2006 and 11 January 2008, respectively, affirming Notice of Disallowance (ND) No. 05-003-101-(03) dated 27 January 2005, pertaining to the purchase of a Mitsubishi 4WD Military Jeep in the amount of P334,090.97 and payment of Terminal Leave Benefits amounting to P65,000.00. 2009- 09/24/2009 Request of Mr. Cristian A. Personnel Inquiry 105 Cristobal for relief from Division, Bureau accountability of the late Atty. of Internal Dante C. Cristobal, former Chief, Revenue (BIR), Personnel Inquiry Division, Quezon City Bureau of Internal Revenue (BIR), National Office, Quezon City, for the loss, through carnapping, of one (1) Toyota Tamaraw FX with an acquisition cost of P384,000.00.
Denied
ASB AGENCY DECISION DATE SUBJECT RULING INVOLVED NO. 2009- 09/25/2009 Petition of Mr. Carlos L. Boteros, Regional Tripartite Denied 106 Chairman, Regional Tripartite Wages and Wages and Productivity Board Productivity Board (RTWPB) Regional Office No. VI, (RTWPB) Iloilo City, for review of Legal and Regional Office Adjudication Office (LAO)No. VI, Iloilo City National Decision No. 2005-196 dated June 23, 2005, relative to the audit disallowance amounting to P112,000.00 representing Collective Negotiation Agreement (CNA) Incentive and Grocery items for CY 2003. 2009- 09/25/2009 Appeal of Mr. Cesar S. Gutierrez, Central Board of Granted
Chairman, Central Board of Assessment Assessment Appeals (CBAA), Appeals (CBAA) Roxas Boulevard, Manila, from Notice of Disallowance (ND) No. 2005-006 dated February 21, 2005, on the payment of salaries to Atty. Angel Palomares, Member, CBAA, for the period January 1 to February 29, 2004, in the total amount of P66,123.03. 2009- 09/25/2009 Appeal of Ms. Lorna M. Moros, DAR Provincial 108 surviving spouse of the late Office (DARPO), Domingo M. Moros, Chief Sorsogon Agrarian Reform Program Officer (CARPO), DAR Provincial Office (DARPO), Sorsogon, from Legal and Adjudication Office (LAO)National Decision No. 2004-335 dated October 11, 2004, denying Mr. Moros request for relief from property accountability for the loss of one (1) set surveying instrument valued at P45,500.00. 2009- 09/25/2009 Motion for Reconsideration of Municipal 109 Atty. Don L. Abalon, former Government of San Municipal Mayor, San Roque, Roque, Province of Northern Samar, of Adjudication Northern Samar and Settlement Board (ASB) Decision No. 2009-006 dated 23 February 2009, affirming Legal and Adjudication Office (LAO) Local Decision No. 2007-052 dated 3 May 2007, relative to Notice of Disallowance (ND) Nos. 2001-001-401 (00) and 2001-002401 (00) in the amount of P195,015.00, pertaining to the improvement of the BantayanCamambanan Farm to Market Road Project. 2009- 09/28/2009 Request of Mr. Ismael J. Parole and 110 Herradura, Officer-in-Charge Probation (OIC), Administrator, Parole and Administration Probation Administration (PPA), (PPA) to write off the cash advance
107
Granted
Reconsidered/ Reversed/ Set Aside
Granted
2009111
2009112
2009113
2009114
2009115
granted to Ms. Lydia Iglopas, former Disbursing Officer, PPA, Region VIII, Tacloban City, in the amount of P100,500.00. 09/28/2009 Request of Chairman Leonardo A. Senate Electoral Quisumbing, Senate Electoral Tribunal (SET) Tribunal (SET), for authority to write off from the Agencys books of accounts Due from Officers and Employees in the amount of P2,903.58 which remains uncollected 09/28/2009 Request of Mr. Richard Alvin M. National Youth Nalupta, Chairperson and Chief Commission Executive Officer, National Youth (NYC) Commission (NYC), for authority to write off the unsettled prior years advances amounting to P54,256.40, supporting documents of which were burned during a fire incident inside the Malacaang grounds. 09/28/2009 Request of Ms. Erlinda O. Orpilla Hagonoy National and Ms. Ma. Criselda B. Diezon, High School Secondary School Principal II and (HNHS), Guihing, Bookkeeper I, respectively, both of Hagonoy, Davao Hagonoy National High School del Sur (HNHS), Guihing, Hagonoy, Davao del Sur, for authority to write off the amount of P23,721.51, account 146 Receivables Disallowances/Charges from the books of accounts of the school. 10/13/2009 Request of Mr. Rodolfo Yoro, National Food Senior Grains Operations Officer Authority (NFA), (SGOO) II, National Food Bulacan Branch, Authority (NFA), Bulacan Branch, Tikay, Malolos, Tikay, Malolos, Bulacan, for relief Bulacan from accountability for the loss, thru fire, of pesticides amounting to P178,996.48. 10/13/2009 Request of Ms. Ava Marie P. Ula Elementary Santiago, Principal I, Ula School, Tugbok Elementary School, Tugbok District, Davao
Granted
Granted
Denied
Granted
Denied
2009116
2009117
2009118
2009119
2009120
District, Davao City, for relief from property accountability for the loss through robbery of five (5) computer sets in the total amount of P149,000.00. 10/13/2009 Request of Mr. Roger A. De Dios, Office-in-Charge, Mines and Geosciences Bureau (MGB), Regional Office No. VII, Banilad, Mandaue City, for write-off of the account Due from GOCCs in the amount of P4,858.03. 10/13/2009 Request of Mr. Efren B. Bollozos, Port Manager, Port Management Office (PMO), Philippine Ports Authority (PPA), Cagayan de Oro City, for authority to write off from the agencys books of accounts long outstanding receivables in the total amount of P230,721.17. 10/13/2009 Appeal of Captain Fresco O. Pelicano, Philippine Army (PA), 53rd Engineering Brigade, PA, Camp Lapu-lapu, Cebu City, from Legal and Adjudication Office (LAO)-National Decision No. 161 dated June 27, 2003, denying his request for relief from property accountability for the loss of one M16 rifle with Serial No. 184998, while he was the Responsible Supply Officer of the 7th Infantry Battalion, 3rd Infantry Division, Philippine Army, Haba, Candoni, Negros Occidental. 10/13/2009 Request of Ms. Thelma SL. Salgado, Administrative Officer V, Cotabato Regional and Medical Center, Cotabato City, for relief from property accountability for the loss of medical supplies amounting to P560,100.00. 10/13/2009 Request of 2Lt. Rholie D. Villaluna, Responsible Supply
City
Mines and Geosciences Bureau (MGB), Regional Office No. VII, Banilad, Mandaue City Port Management Office (PMO), Philippine Ports Authority (PPA), Cagayan de Oro City
Granted
Granted/ Denied
53rd Engineering Set Aside/ Brigade, Philippine Granted Army (PA), Camp Lapu-lapu, Cebu City
Cotabato Regional and Medical Center, Cotabato City
Denied
42nd Division Reconnaissance
Granted
Officer (RSO), 42nd Division Company (DRC), Reconnaissance Company (DRC), 4th Infantry 4th Infantry Division, Philippine Division, Army (PA), for relief from Philippine Army property accountability for the loss (PA) of one (1) 5.56 mm. M16 rifle with SN 297608, one (1) set night vision goggles with SN 016054 and one (1) binocular with SN 00113, with an aggregate value of P220,009.00.
ASB AGENCY DECISION DATE SUBJECT INVOLVED NO. 2009- 10/13/2009 Request of the then Regional COA Regional 121 Administrator, COA Regional Office No. I, City Office No. I, City of San of San Fernando, Fernando, La Union, for write-off La Union of the account ReceivablesDisallowances/Charges in the amount of P51,839.09. 2009- 10/13/2009 Request of Mr. Manuelito M. Bureau of 122 Delegencia, OIC, Bureau of Agricultural Agricultural Statistics (BAS), Statistics (BAS), Aklan, for relief from property Aklan accountability for the loss through flood caused by Typhoon Frank, of BAS property in the total amount of P336,143.36. 2009- 10/13/2009 Request of Mr. Dario C. Sabularse, Fertilizer and 123 then Officer-in-Charge (OIC), Pesticide Authority Fertilizer and Pesticide Authority (FPA), Quezon (FPA), Quezon City, for authority City to write off disallowances made in 1998 on per diems paid to board members and their alternates from 1993 to 1997 in the total amount
RULING Denied
Granted
Denied
2009124
2009125
2009126
2009127
2009-
of P53,420.00. 10/13/2009 Request of Mr. Daniel C. Domaoan, Head Teacher II, Polomolok Creek Elementary School, Polomolok, South Cotobato, for relief from property accountability for the loss, thru fire, of a school building, books and instructional materials in the total amount of P607,297.92. 10/13/2009 Appeal of Mr. Alfredo C. Estrera, then Regional Director, Philippine Postal Corporation (PPC), Regional Office No. X, Cagayan de Oro City, through counsel Atty. Artemio T. Pacana, from Legal and Adjudication Office (LAO)Corporate Decision No. 2008-070 dated November 27, 2008, affirming Notice of Disallowance (ND) No. 01-01-101-(00) dated March 23, 2001, amounting to P480,046.24 for the survey and titling of donated lots. 10/13/2009 Request of Ms. Ester T. Vengco, General Manager, Tarlac City Water District (TCWD), Tarlac City, for authority to write off from the agencys books 1,043 uncollectible accounts receivable amounting to P495,905.23. 10/13/2009 Motion of Dr. Shirley B. Domingo, Manager, Foreign Assistance Coordinating Office (FACO), Philippine Health Insurance Corporation (PHIC), for reconsideration of Legal and Adjudication Office (LAO)Corporate Decision No. 2008-057 dated September 29, 2008 which denied her request for relief from accountability for the loss of one (1) unit cellular phone thru theft, in the amount of P29,500.00. 10/13/2009 Request of Mr. Ernesto T. Nicdao,
Polomolok Creek Elementary School, Polomolok, South Cotobato
Granted
Philippine Postal Denied Corporation (PPC), Regional Office No. X, Cagayan de Oro City
Tarlac City Water District (TCWD), Tarlac City
Granted
Foreign Assistance Affirmed Coordinating Office (FACO), Philippine Health Insurance Corporation (PHIC)
Don Honorio
Granted
128
2009129
2009130
2009131
2009132
2009133
President II, Don Honorio Ventura College of Arts and Trade (DHVCAT), Bacolor, Pampanga, for write-off of the claim for cash shortage from accountable officer, Mr. Segusmundo David, Sr., in the amount of P69,420.68. 10/13/2009 Request of Ms. Nohra A. Baltasar, Officer-In-Charge (OIC), Commission on Population (POPCOM), Regional Office No. V, Buraguis, Legazpi City, for write-off of dormant accounts in the total amount of P157,123.83. 10/13/2009 Request of Mrs. Herminia C. Domingo, Local Revenue Collecting Officer I, Disbursing Officer-Designate, Office of the Municipal Treasurer, Gattaran, Cagayan, for relief from accountability for the loss through robbery of government funds in the amount of P256,175.63. 10/13/2009 Request of Mr. Manuel C. Albarracin, Port Manager, Philippine Ports Authority-Port Management Office (PPA-PMO), General Santos City, for authority to write off accounts receivable from Ferchemx Corporation amounting to P40,418.70. 10/13/2009 Request of Ms. Angelina I. Olmedilla, Officer-in-Charge, Property Management and General Services Division (PMGSD), Philippine Crop Insurance Corporation (PCIC), for relief from property accountability for the loss, thru carnapping, of one (1) Toyota Tamaraw FX, Year Model 1997 with Plate No. SET 748 with an acquisition cost of P480,500.00. 10/13/2009 Petition for review of Legal and Adjudication Office (LAO)-
Ventura College of Arts and Trade (DHVCAT), Bacolor, Pampanga
Commission on Population (POPCOM), Regional Office No. V, Buraguis, Legazpi City Office of the Municipal Treasurer, Gattaran, Cagayan
Granted
Granted
Philippine Ports Authority-Port Management Office (PPAPMO), General Santos City
Granted
Property Management and General Services Division (PMGSD), Philippine Crop Insurance Corporation (PCIC)
Denied
Environmental Management and
Granted
National Decision No. 2006-216 Protected Area dated August 14, 2006 affirming Service (EMPAS), the disallowance of the subsistence Department of and laundry allowance of the Environment and officials and employees of the Natural Resources Environmental Management and (DENR), Regional Protected Area Service (EMPAS), Office No. VI, Department of Environment and Iloilo City Natural Resources (DENR), Regional Office No. VI, Iloilo City in the total amount of P124,000.00. 2009- 10/30/2009 Appeal of Mr. Celestino L. Department of Affirmed 134 Negapatan, Provincial Director, Trade and Industry Department of Trade and Industry (DTI), Agusan del (DTI), Agusan del Norte Norte Provincial Provincial Office, Butuan City Office, Butuan from the disallowance on the City purchase of sports uniforms amounting to P14,297.50. 2009- 10/30/2009 Appeal from Legal and Maritime Industry Affirmed 135 Adjudication Office (LAO)Authority National Decision No. 2005-272 (MARINA) dated August 12, 2005 relative to the payment of honoraria to lawyers of Maritime Industry Authority (MARINA).
ASB DECISION DATE SUBJECT NO. 2009- 10/30/2009 Letter-request of Mr. Norlito R. 136 Gicana, Executive Director, Fertilizer and Pesticide Authority (FPA), Department of Agriculture (DA), Diliman, Quezon City, for write-off of audit disallowances of former FPA employees representing various claims from
AGENCY INVOLVED
RULING
Fertilizer and Denied Pesticide Authority (FPA), Department of Agriculture (DA)
2009137
2009138
2009139
2009140
1985 to 1998 in the total amount of P28,665.73. 10/30/2009 Request of Dr. Aristides C. Tan, Department of M.D., MPH, Officer-in-Charge Health (DOH) (OIC), Director IV, Department of Center for Health Health (DOH) - Center for Health Development Development (CHD) - Zamboanga (CHD) Peninsula, Zamboanga City, for Zamboanga the lifting of Notice of Peninsula, Disallowance (ND) No. 07-021- Zamboanga City 101 (04) dated March 14, 2007 in the amount of P282,000.00 representing honoraria granted to DOH-CHD employees. 10/30/2009 Request of Ms. Mila T. Caliging, Sablan National Head Teacher III, Sablan National High School High School (SNHS), Sablan, (SNHS), Sablan, Benguet, for relief from property Benguet accountability for the loss, through robbery, of government properties amounting to P250,825.00. 10/30/2009 Appeal of Engineer Nicomedes S. Cebu City Leonor, Jr., Officer-in-Charge Engineering (OIC), District Engineer, Cebu District (CCED), City Engineering District (CCED), Department of Department of Public Works and Public Works and Highways (DPWH), from Notice Highways of Disallowance (ND) No. 2003- (DPWH) 14-101(2004) dated November 24, 2004 covering the payment of Collective Negotiation Agreement (CNA) Signing Bonus for CY 2003 in the amount of P420,000.00. 11/04/2009 Request of Dr. Rogelio D. Chua Center for Health and Dr. Vicente G. Ariete, Jr., Development Director IV and Medical Officer (CHD), VII, respectively, both retired, of Department of the Center for Health Development Health (DOH), (CHD), Department of Health Cotabato City (DOH), Cotabato City, for reconsideration of Legal and Adjudication Office National (LAO-N) Decision No. 2005-332 dated October 19, 2005 on the
Granted
Granted
Denied/ Affirmed
Granted
2009141
2009142
2009143
2009144
disallowance of deliveries in the total amount of P199,520.00. 11/04/2009 Request for relief from property 80 Infantry Granted nd accountability for the loss of Battalion (IB), 2 various firearms and ammunitions Infantry Division in the total amount of (ID), Philippine P258,473.15, under the Army (PA), San accountability of 2LT Ronaldo R. Jose, Occidental Riva, BN S4/RSO, 80 Infantry Mindoro nd Battalion (IB), 2 Infantry Division (ID), Philippine Army (PA), San Jose, Occidental Mindoro. 11/04/2009 Appeal of Mr. Edgar P. Santos, Bureau of Soils Affirmed Administrative Officer III, Bureau and Water of Soils and Water Management Management (BSWM), Quezon City, from (BSWM) Notice of Disallowance (ND) No. 2005-029 dated August 8, 2005 relative to the repair and rehabilitation of car air-conditioner in the total amount of P40,065.00. 11/04/2009 Appeal of Messrs. Dante Lulu and Department of Granted Abelardo Sore, Project Engineer Transportation and and Area Project Manager, Communications respectively, Department of (DOTC) Transportation and Communications (DOTC), Ortigas Avenue, Mandaluyong City, from the decision of the Director, National Government Audit Office (NGAO) II, relative to the disallowance amounting to P240,037.36 on the contract for the concreting of the runway of the Sultan Kudarat airport. 11/09/2009 Request of Ms. Violeta D. Illescas, Department of Granted Director, Financial Management Labor and Service (FMS), Department of Employment Labor and Employment (DOLE), (DOLE) for authority to write off unliquidated cash advance in the amount of P41,132.30 appearing in the account of Ms. Emelita S. Ongtangco, retired employee of
2009145
2009146
2009147
2009148
2009149
the DOLE, Regional Office No. V, from the agencys books of accounts. 11/09/2009 Request of Ms. Louella C. Jurilla, Regional Director, Department of Tourism (DOT), Regional Office No. IV, for write-off of dormant accounts in the amount of P35,644.09. 11/09/2009 Request of Ms. Rovelinda A. Dela Rosa, Board Secretary VI, Regional Tripartite Wages and Productivity Board (RTWPB) IVA, Calamba City, for write-off of dormant accounts totaling P146,006.78 covering transactions made in 1991 to 1994. 11/09/2009 Request of the Project Administrator, Pinatubo Project Management Office (PPMO), Housing and Urban Development Coordinating Council (HUDCC), for authority to write off long outstanding payables to various government agencies totaling P128,346.57. 11/09/2009 Request of Atty. Raul M. Luna, Deputy Chief of Staff, Office of the Vice-President (OVP), Philippine National Bank, Financial Center Building, Diosdado Macapagal Boulevard, Pasay City, for authority to write off unliquidated cash advances in the total amount of P226,821.64 granted to former officials and employees of the defunct Office of the Prime Minister (OPM) and the OVP. 11/11/2009 Request of Ms. Rebecca E. Badiola, Chief, Personnel Division, Department of Agriculture (DA), Diliman, Quezon City, for reconsideration of Notice of Disallowance (ND)
Department of Tourism (DOT), Regional Office No. IV
Granted
Regional Tripartite Wages and Productivity Board (RTWPB) IV-A, Calamba City
Denied
Pinatubo Project Denied Management Office (PPMO), Housing and Urban Development Coordinating Council (HUDCC)
Philippine National Partially Bank, Financial Granted Center Building, Diosdado Macapagal Boulevard, Pasay City
Department of Agriculture (DA)
Granted
No. 2005-032 dated August 24, 2005 in the amount of P440,170.44 representing salaries, allowances and benefits paid to Mr. Allan G. Cadavos, Executive Assistant IV, DA.
ASB DECISION DATE SUBJECT NO. 2010- 01/05/2010 Appeal of Engr. Gregorio E. 001 Sayson, Officer-in-Charge (OIC), District Engineer, Department of Public Works and Highways (DPWH), Cebu 3rd Engineering District, Toledo City, from Notice of Disallowance (ND) No. 200211-100-(2003) (N8-04-000-10664) dated November 23, 2004 in the amount of P183,781.73 representing excess payment for the contract price for the concreting of Brgy. BulonganLamac Road, Toledo City. 2010- 01/05/2010 Appeal of Ms. Elsa T. Castillo, 002 Director, Parole and Probation Administration (PPA), Regional Office No. II, Tuguegarao City, from Notice of Suspension No. 0001-101- (2000) dated October 30, 2000, in the amount of P18,070.00. 2010- 01/02/2010 Request of Ms. Teresita Jaca, et 003 al., for reconsideration of the disallowance of P100,000.00 representing payment for legal services rendered by Atty. Sergio Sumayod as private prosecutor of Leyte Institute of Technology
AGENCY INVOLVED Department of Public Works and Highways (DPWH)
RULING Denied/ Affirmed
Parole and Probation Administration (PPA)
Affirmed/ Lifted
Leyte Institute of Affirmed / Technology (LIT) Granted
2010004
2010005
2010006
2010007
(LIT). 01/06/2010 Appeal of Dr. Eduardo S. Caillo, Teachers and former President of Tiburcio Employees of the Tancinco Memorial Institute of TTMIST Science and Technology (TTMIST), Calbayog City, now President of Eulogio Amang Rodriguez Institute of Science and Technology (EARIST), Sampaloc, Manila, relative to Notice of Disallowance (ND) Nos. 08001MDS (02 & 03) and 08-002 SFT (02 & 03) and Notice of Suspension (NS) Nos. 08-001 MDS (02 & 03) and 08-002 STF (02 & 03) in the total amount of P386,964.42. 01/06/2010 Request of Capt. Jaime B. Lappay, 4th Infantry Capt. Madid C. Magungun and Battalion (IB), 1st Capt. Francis B. Balabat, all of the Infantry (TABAK) 4th Infantry Battalion (IB), 1st Division (ID), Infantry (TABAK) Division (ID), Philippine Army Philippine Army (PA), for relief (PA) from property accountability for the lost firearms and other government properties in the total amount of P129,865.41. 01/07/2010 Request of Ms. Fe O. Ramirez, 205th Tactical Supply Accountable Officer Helicopter Wing (SAO), 205th Tactical Helicopter (THW), Philippine Wing (THW), Philippine Air Air Force (PAF), Force (PAF), Mactan Benito Mactan Benito Ebuen Air Base, Lapu-Lapu City, Ebuen Air Base, for modification of Adjudication Lapu-Lapu City and Settlement Board (ASB) Decision No. 2009-087 dated July 20, 2009. 01/07/2010 Motion for reconsideration (herein Regional Technical treated as an appeal) of Mr. Services Office Hernando M. Alagaban, former (RTSO), COA State Auditor II, Regional Regional Office Technical Services Office (RTSO), No. V, Legaspi COA Regional Office No. V, City Legazpi City, of Legal Services Sector (LSS) Decision No. 2009-
Partially Granted
Granted
Granted
Denied
2010008
2010009
2010010
2009011
221 dated 30 April 2009 denying his request for relief from property accountability for the loss of one (1) unit Acer Aspire 5583 WXci Notebook and one (1) unit Caliper Mitutuyo with acquisition costs of P61,888.00 and P285.00, respectively, or in the total amount of P62,173.00. 01/07/2010 Request of Mr. Benjamin John C. Philippine Carabao Basilio, Center Director, Center, University Philippine Carabao Center, of Southern University of Southern Mindanao, Mindanao, Kabacan, Cotabato, for relief from Kabacan, Cotabato accountability for the loss of one head female Bulgarian Murrah Buffalo with Eartag No. 2UM94165, valued at P153,442.20. 01/11/2010 Request of Director Fernando C. Carabao Breeding Cardona, Carabao Breeding and and Development Development Center, University of Center, University Eastern Philippines (UEP), of Eastern Catarman, Northern Samar, for Philippines (UEP), relief from accountability for the Catarman, loss of one (1) female buffalo Northern Samar (carabao) with Property Number 364/1398 valued at P136,919.75. 01/12/2010 Request of Ms. Nenita P. 56th Infantry Quismundo, Supply Accountable (TATAG) Officer and 2Lt. Oliver C. Ikid, Battalion, both of Responsible Supply Officer, 56th 7th Infantry Infantry (TATAG) Battalion, both (KAUGNAY) of 7th Infantry (KAUGNAY) Division (7ID), Division (7ID), Philippine Army Philippine Army (PA), for relief from accountability (PA) for the loss of various government equipment amounting to P327,108.17 due to flashfloods. 01/12/2010 Request of Ms. Lea G. Talosig, Masambong Principal, Masambong Elementary Elementary School, Quezon City, for relief School, Quezon from property accountability for City the loss, due to fire, of books issued to students in the total
Granted
Granted
Granted
Granted
2010012
2010013
2010014
2010015
amount of P44,925.87. 01/13/2010 Request dated February 13, 2006 National Defense Granted of former Brigadier General College of the Fredelino S. Bautista, Vice Philippines President for Administrative (NDCP) Affairs, National Defense College of the Philippines (NDCP), Camp General Emilio Aguinaldo, Quezon City, for authority to write off the unliquidated cash advance pertaining to travel expenses of the late Professor Joel P. de los Santos amounting to P7,492.40. 01/15/2010 Request of Mr. Florencio L. National Food Granted Angulo, Provincial Manager, Authority (NFA), National Food Authority (NFA), Laguna Provincial Laguna Provincial Office, San Office, San Pablo Pablo City, for write-off of City uncollectible account amounting to P139,521.70. 01/18/2010 Motion for reconsideration of Mr. Balungao National Granted / Miguelito L. Luna, Principal, High School Set Aside Balungao National High School (BNHS), (BNHS), Balungao, Pangasinan, of Balungao, Legal and Adjudication OfficePangasinan National (LAO-N) Decision No. 2005-021 dated January 19, 2005, denying his request for relief from property accountability for the loss through robbery of government properties valued at P433,985.00. 01/19/2010 Request for write-off of long Municipality of Granted outstanding miscellaneous General Emilio accounts receivable of the Aguinaldo, Cavite Municipality of General Emilio Aguinaldo, Cavite, in the amount of P56,500.00.
ASB DECISION DATE SUBJECT NO. 2010- 01/22/2010 Petition of Ms. Celda Milca, et al., 016 City Veterinary Services Office, Calbayog City, for review of Legal and Adjudication Office (LAO)Local Decision No. 2007-089 and LAO-Local Resolution No. 2007025 dated June 29, 2007 and September 20, 2007, respectively, affirming Notice of Disallowance (ND) No. 05-101-124-(03) dated October 11, 2005 on the payment of subsistence and laundry allowance in the total amount of P320,290.00. 2010- 01/22/2010 Request for reconsideration of Ms. 017 Victoria M. Lo, widow of the late Jimmy P. Lo, Mayor, Municipality of Mercedes, Camarines Norte, of the 8th Indorsement dated December 12, 2002 of the Director, Legal and Adjudication Office - Local, denying the request to drop from the books of accounts the unliquidated cash advances of her late husband in the amount of P144,216.08. 2010- 01/22/2010 Request of Mr. Hermenegildo E. 018 Regala III, Administrative Aide VI, Philippine Orthopedic Center, Banawe, Quezon City, for relief from property accountability for the loss of medicines with a total value of P113,400.00. 2010- 01/25/2010 Request of Captain Arnel I. Ulay, 019 Headquarters, Philippine Marine Corps, Philippine Navy, for relief from property accountability for the loss of twenty-three (23) M16 rifles in the total amount of P575,000.00. 2010- 01/25/2010 Request of Engr. Leonardo A. 020 Armamento, Area Equipment
AGENCY INVOLVED City Veterinary Services Office, Calbayog City, Samar
RULING Denied/ Affirmed
Municipality of Mercedes, Camarines Norte
Denied
Philippine Granted Orthopedic Center, Banawe, Quezon City
Philippine Marine Corps, Philippine Navy
Denied
Department of Public Works and
Denied
2010021
2010022
2010023
2010024
Engineer, Aurora Equipment Service, Department of Public Works and Highways (DPWH), Baler, Aurora, for relief from accountability for the loss of one (1) unit Komatsu Bulldozer with DPWH Property No. LI-1103 thru theft. 02/09/2010 Request of Dr. Gerardo V. Bayugo, former Director III of Regional Health Office 4 (RHO 4) and currently the Regional Director of Center for Health Development, Region IVA (CHD IVA), for relief from property accountability for the loss of a Toyota Land Cruiser, Plate No. SCN 935 with an acquisition cost of P241,168.80. 02/09/2010 Request of Mr. Benjamin Tanatan, Research Volcanologist and Officer-in-Charge, Kanlaon Volcano Observatory, Philippine Volcanology and Seismology (PHIVOLCS), Calvary Hills Repeater Station, Brgy. Haguimit, La Carlota City, Negros Occidental, for relief from accountability for the loss of five (5) pieces Dry Fit Solar Gel, 12 Volts Battery and one (1) unit Supervisory Unit with Cable. 02/09/2010 Request of Ms. Lourdes S. Cobarrubia, Supply Accountable Officer, Philippine Navy, for relief from property accountability for the loss of two inflatable rubber boats issued to LTJG Christopher G. Salimbangon PN, valued at P474,500.00 each or in the total amount of P949,000.00. 02/09/2010 Request of Colonel Benhur C. Paderes, Philippine Marine Corps, Philippine Navy, AFP (Retired), for relief from property
Highways (DPWH), Baler, Aurora
Department of Health (DOH)
Denied
Philippine Volcanology and Seismology (PHIVOLCS)
Granted
Philippine Navy
Granted
Philippine Marine Returned Corps, Philippine w/ Navy, AFP instruction to the
2010025
2010026
2010027
2010028
accountability for the loss of high Auditor to powered firearms consisting of 3 validate rifles and 2 pistols with an the aggregate value of P135,000.00. payment 02/16/2010 Request of the Assistant Bureau of Internal Granted Commissioner, Collection Service, Revenue, Quezon Bureau of Internal Revenue (BIR), City Quezon City, for authority to write off long outstanding accounts receivable from Mr. Francisco Marasigan, Auditor of General Auditing Office (GAO)-BIR Composite Team amounting to P13,627.20. 02/16/2010 Request of the Chairperson, National Granted National Commission on Commission on Indigenous People (NCIP), Indigenous People Quezon City, for authority to write (NCIP), Quezon off unliquidated cash advances City amounting to P394,351.17. 02/16/2010 Request of Mr. Rogel Joseph V. Bangko Sentral ng Granted del Rosario, Acting Deputy Pilipinas, Lucena Director, Bangko Sentral ng Branch, Lucena Pilipinas (BSP)-Lucena Branch, City Lucena City, for write-off of deposit on utilities paid to Philippine Telephone and Telegraph (PT&T) in the amount of P21,634.82. 02/16/2010 Appeal of Ms. Evelyn P. Florendo- Employees Denied Tablang, Deputy Executive Compensation Director, Employees Commission Compensation Commission (ECC), Makati (ECC), Makati City, et al. from City Legal Services Sector (LSS) Decision No. 2009-107 dated March 3, 2009 affirming Legal and Adjudication Office (LAO)Corporate Decision No. 2008-018 dated April 1, 2008 relative to Notice of Disallowance (ND) Nos. 2007-001 (06) and 2007-002 (06) both dated April 24, 2007 on the grant of rice subsidy allowance to ECC personnel hired after July 1,
1989 totaling P460,800.00. 2010- 03/18/2010 Appeal of Dr. Al G. Gonzales, Gingoog City Granted 029 City Stock Farm Veterinarian, Gingoog City, from Legal and Adjudication Office (LAO)-Local Decision No. 2007-157, denying his request for relief from accountability for the death of sixty one (61) goats with an aggregate value of P60,360.00. 2010- 03/18/2010 Appeal of Dr. Ma. Evelyn P. Northern Denied/ 030 Clarete, Medical Center Chief, Mindanao Medical Affirmed Northern Mindanao Medical Center, (NMMC) Center, (NMMC) Cagayan De Oro Cagayan De Oro City, for the lifting of Notice of City Disallowance (ND) No. 006-001101 (006) dated October 30, 2006 relative to the payment of honoraria to the members of the Hospital Committee on Affiliation and Training of Students (HCATS) in the aggregate amount of P574,618.60.
ASB DECISION DATE SUBJECT NO. 2010- 03/23/2010 Request for write-off of an 031 unliquidated cash advance amounting to P61,110.34 from the books of accounts of the Department of Labor and Employment (DOLE). 2010- 03/23/2010 Request of Ms. Rosalinda C. 032 Caduhada, Clerk of Court II, Municipal Circuit Trial Court (MCTC), Isabela, Negros Occidental, for relief from
AGENCY INVOLVED Department of Labor and Employment
RULING Granted
Court II, Municipal Granted Circuit Trial Court (MCTC), Isabela, Negros Occidental
2010- 03/23/2010 033
2010- 03/23/2010 034
2010- 03/24/2010 035
2010- 03/26/2010 036
property accountability for the loss, through fire, of various government properties with an aggregate book value of P122,365.44. Request of Director Homer P. Tobias, Regional Director, Department of Agrarian Reform (DAR), Regional Office No. VIII, Tacloban City, for authority to write off from the books of accounts the unliquidated cash advances of the late Percival B. Acuin, former employee of DAR, Region VIII, in the total amount of P34,873.00. Appeal of Mr. Stewart B. Baccay, Assistant Provincial Treasurer, Ifugao and Officer-in-Charge (OIC), Municipal Treasurers Office, Municipality of Banaue, Province of Ifugao, from Legal and Adjudication Office (LAO)Local Resolution No. 2007-027 dated November 28, 2007 affirming LAO-Local Decision No. 2007-028 dated February 21, 2007, denying his request for relief from accountability for the loss through robbery of government funds in the total amount of P410,345.00. Request of Colonel Ariel A. Zerrudo, Commander, Armed Forces of the Philippines Medical Center (AFP-MC), V. Luna Road, Quezon City, for authority to drop from the books of accounts of the agency, the accountabilities of the late S/Sgt. Carlos P. Pabon in the amount of P106,070.65. Appeal of Engr. Rolando T. Viloria, Executive Director, Metals Industry Research and Development Center (MIRDC),
Department of Agrarian Reform (DAR), Regional Office No. VIII, Tacloban City
Denied
Municipal Treasurer's Office, Municipality of Banaue, Province of Ifugao
Denied
Armed Forces of the Philippines Medical Center (AFP-MC), V. Luna Road, Quezon City
Granted
Department of Science and Technology (DOST), Taguig
Granted
2010- 03/26/2010 037
2010- 04/15/2010 038
2010- 04/15/2010 039
2010- 04/16/2010 040
2010- 04/16/2010 041
Department of Science and Technology (DOST), Taguig City, from Notice of Disallowance (ND) No. 2006-001-GIA (2002) dated May 17, 2006 relative to the Information System Development MIRDC E-Commerce Project. Request of Dr. Romeo V. Labios, University Researcher IV, University of the Philippines Los Baos (UPLB) College, Laguna, for relief from property accountability for the loss through theft of government properties in the total amount of P92,200.0. Request of Dr. Estelita M. Chua, Chief, Physical Medicine and Rehabilitation Section (PMRS) of the National Kidney and Transplant Institute (NKTI), for relief from accountability for the loss of several medical equipment amounting to P573,750.00. Appeal of Mr. Agustin C. Cabahug, Jr., Estate Overseer, Don Esteban Jalandoni Estate, Iloilo City, from the denial of his request for reconsideration/lifting of Notice of Disallowance (ND) No. 2004-001-101(03) dated May 31, 2004 of the then Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), Commission on Audit, Regional Office No. VI, Ungka I, Pavia, Iloilo. Request for write-off of the unliquidated cash advance of Ms. Lydia Osias-Abian, former Regional Cashier, Department of Agrarian Reform - Cordillera Administrative Region (DARCAR), amounting to P175,434.03. Appeal of Director Teodulo Romo, Jr., Department of Social
City
University of the Philippines Los Baos (UPLB) College, Laguna
Denied
National Kidney and Transplant Institute (NKTI)
Denied
COA, Regional Office No. VI, Ungka I, Pavia. Iloilo City
Denied
Department of Agrarian Reform Cordillera Administrative Region
Denied
Department of Granted Social Welfare and
Welfare and Development (DSWD) Field Office No. VII, Cebu City, from the decision of the then Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. VII, affirming Notice of Disallowance (ND) No. 2003001-101 (2003)/N5-04-000-066021 on the payment of financial assistance charged to the Priority Development Assistance Fund (PDAF) of Congressman Raul V. del Mar, in the total amount of P240,000.00. 2010- 04/16/2010 Motion of Atty. Alberto C. Agra, 042 et al., Corporate Government Counsel, Office of the Government Corporate Counsel (OGCC), Quezon City, counsel for the appellant Metro Cebu Water District (MCWD), Cebu City, for reconsideration of Legal Services Sector (LSS) Decision No. 2009289 dated August 10, 2009, sustaining Notice of Disallowance (ND) No. 2007-008-101 (20052006) disallowing the allowances of the OGCC lawyer assigned at MCWD in the total amount of P138,752.00. 2010- 04/19/2010 Request of Mr. Renato Solidum, 043 Jr., Director IV, Philippine Institute of Volcanology and Seismology (PHIVOLCS), for reconsideration of Notice of Disallowance (ND) No. 2006-01 dated June 9, 2006 in connection with the reimbursement of annual physical fee of PHIVOLCS employees amounting to P112,920.00. 2010- 04/27/2010 Petition for Review of Director 044 Jose Venancio A. Vero, Jr., Maritime Industry Authority
Development (DSWD) Field Office No. VII, Cebu City
Corporate Denied / Government Affirmed Counsel, Office of the Government Corporate Counsel (OGCC), Quezon City
Philippine Institute Granted of Volcanology and Seismology (PHIVOLCS)
Maritime Industry Authority (MARINA),
Denied
(MARINA), Regional Office No. VIII, Tacloban City, Leyte, of the denial of his request for the lifting of Notice of Disallowance (ND) No. 06-004-101 (05) dated June 15, 2006 on the payments of Collective Negotiation Agreement (CNA) cash incentives to MARINA officials and employees in the total amount of P42,500.00. 2010- 04/27/2010 Request of Ms. Aida J. Villaruel, 045 Principal, Butansapa National High School, Mogpog, Marinduque, for relief from property accountability for the loss through robbery of government properties.
Regional Office No. VIII, Tacloban City, Leyte
Butansapa National Granted High School, Mogpog, Marinduque
ASB AGENCY DECISION DATE SUBJECT INVOLVED NO. 2010- 04/27/2010 Petition of Mr. Josef T. Yap, Philippine Institute 046 President, Philippine Institute for for Development Development Studies (PIDS), for Studies (PIDS) Review of Legal and Adjudication Office (LAO)Corporate Decision No. 2007-043 dated June 19, 2007 affirming the disallowance on the payment of Annual Membership Fees of 54 PIDS employees to the PhilamCare Health Systems, Inc. amounting to P324,700.01 under Notice of Disallowance (ND) No. PIDS 2006-01 dated April 25, 2006. 2010- 04/27/2010 Appeal of Mr. Teofilo C. Cailo, Samar State 047 Jr., Executive Vice-President, College of
RULING Denied/ Sustained
Denied
2010048
2010049
2010050
Ms. Zenaida V. Merida, Agriculture and Accountant III, and Ms. Lourna Forestry (SSCAF), B. Decena, Special Disbursing San Jorge, Samar Officer, all of the Samar State College of Agriculture and Forestry (SSCAF), San Jorge, Samar, from Notice of Suspension (NS) No. 05-008101(02), herein treated as an appeal from Notice of Disallowance (ND) No. 06-002101 (02), relative to the purchase of computers in the total amount of P616,630.91. 05/17/2010 Appeal of Ms. Chita M. Municipality of Granted Maglinte, Municipal Agricultural Siquijor, Siquijor Officer (MAO), Municipality of Siquijor, Siquijor, from Legal and Adjudication Office (LAO)-Local Decision (Resolution) No. 2008022 dated July 4, 2008, affirming LAO-Local Decision No. 2006146 dated November 20, 2006, which denied her request for relief from accountability for the death of one animal described as a female cattle with Earmark No. 100, valued at P11,500.00, under the care of Mr. Amado Ugnit, Brgy. Tacloban, Siquijor. 05/19/2010 Appeal of Ms. Filma G. Brawner, Philippine Science Denied Executive Director, Philippine High School Science High School System System (PSHSS) (PSHSS), from the Decision dated September 17, 2008 of the Director, Cluster B, National Government Sector (NGS), this Commission, which affirmed the disallowance on the payment of longevity pay to the officials and employees of the PSHSS, in the total amount of P585,897.41. 05/19/2010 Petition of Dr. Enrie A. Caraecle, Zamboanga State Denied President, Zamboanga State College of Marine College of Marine Science and Science and
2010051
2010052
2010053
Technology (ZSCMST), Technology Zamboanga City, for review of (ZSCMST), Regional Legal and Adjudication Zamboanga City Office (RLAO) IX Decision No. 2007-005 dated 19 February 2007 of the then Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. IX, on the payment of honoraria/per diems to the members of the Board of Trustees of ZSCMST. 05/19/2010 Appeal of Mr. Cesar Esquinas, Mindanao Administrative Officer V, et al., Polytechnic State Mindanao Polytechnic State College (MPSC) College (MPSC), from the 6th Indorsement dated March 8, 2007 of the Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. X, affirming the unnumbered Notice of Disallowance (ND) dated May 26, 2005 on the payment of honoraria to members of the MPSC Board of Trustees (BOT) and Administrative Committee, in the total amount of P187,175.00. 05/20/2010 Motion of Atty. Teresita R. National Manzala, Director, National Reintegration Reintegration Center for Center for Overseas Filipino Workers Overseas Filipino (NRCO), Department of Labor Workers (NRCO), and Employment (DOLE), for Department of reconsideration of Legal Services Labor and Sector (LSS) Decision No. 2009- Employment 309 dated August 28, 2009. (DOLE) 05/20/2010 Appeal of Mr. Reynaldo J. National Power Santiago, Group Manager, Corporation National Power Corporation (NPC), Tiwi (NPC), Tiwi Geothermal Power Geothermal Power Plant (TGPP) Complex, Tiwi, Plant (TGPP) Albay, from the decision of the Complex, Tiwi, Officer-in-Charge, COA Albay
Denied
Denied
Denied
2010054
05/24/2010
2010055
05/24/2010
2010056
05/31/2010
2010057
06/03/2010
Regional Office No V, Legazpi City, contained in the 1st Indorsement dated June 15, 1998, affirming various suspensions and disallowances. Appeal of Ms. Elsa A. Suralta, Department of Affirmed Asst. Schools Divisions Education Superintendent, et al., all of the (DepEd)- Division Department of Education of Mandaue City (DepEd)-Division of Mandaue City, from Legal and Adjudication Office (LAO)-Local Decision No. 2004-052 dated April 26, 2004, affirming Notice of Disallowance (ND) No. 2001002-221(00) dated December 14, 2001 representing expenses incurred during their trip to Denver, Colorado, in the amount of P150,000.00. Request dated March 30, 2005 Fertilizer & Lifted for write-off of the disallowances Pesticide on payments made in 1990 and Authority (FPA) 1991 for evaluation fees to pesticide technical evaluators of the Fertilizer & Pesticide Authority (FPA) in the amount of P111,208.16. Request of Brigadier General Philippine Air Granted Arthur P. Mancenido, AFP Wing Force (PAF), 205th Commander, Philippine Air Tactical Helicopter Force (PAF) Headquarters, 205th Wing, Mactan Tactical Helicopter Wing, Benito Ebuen Air Mactan Benito Ebuen Air Base, Base, Lapu-Lapu Lapu-Lapu City, for relief from City accountability for the loss of sixteen (16) M16A1 Armalite Rifles with the aggregate value of P164,128.00. Appeal of Engr. Gilbert C. Department of Denied Olfindo, et al., Department of Public Works and Public Works and Highways Highways nd (DPWH), 2 Engineering (DPWH), 2nd District, Baras, Canaman, Engineering Camarines Sur, from Notice of District, Baras,
Disallowance (ND) No. C-VIII, Canaman, DPWH-03-01-101-(01) dated Camarines Sur December 29, 2003, on the repair of vehicles, in the total amount of P453,145.00. 2010- &06/10/2010 Appeal of Director Daniel F. National Meat 058 Dioneda, then Regional Director, Inspection National Meat Inspection Commission Commission (NMIC), Regional (NMIC), Regional Office (R.O.) No. V, Legazpi Office (R.O.) No. City, from Notice of V, Legazpi City Disallowance (ND) No. 02-01101-(02) dated 1 April 2002 amounting to P25,100.00, relative to disbursements for the Meat Safety and Consciousness Week 99. 2010- 06/10/2010 Appeal of Ms. Antoinette P. Department of 059 Galeon, President, Department of Agrarian Reform Agrarian Reform Employees (DAR) Regional Association (DAREA), Office No. XI, Department of Agrarian Reform Davao City (DAR) Regional Office No. XI, Davao City, from the denial of her motion for reconsideration of Notice of Disallowance (ND) No. 03-002-101 (02)-RXI-118 dated 1 June 2006, relative to the payment by DAR Region XI of the Program on Awards and Incentives for Service Excellence (PRAISE) Incentive to its officials and employees, in the total amount of P256,800.00. 2010- 06/11/2010 Request of Mr. Ricardo B. Revenue District 060 Espiritu, Revenue District Officer Office No. 51, (RDO), Revenue District Office Bureau of Internal No. 51, Bureau of Internal Revenue (BIR), Revenue (BIR), Pasay City, for Pasay City relief from property accountability for the loss through fire of government properties in the total amount of P783,226.94.
Granted
Denied
Granted
ADJUDICATION AND SETTLEMENT BOARD (ASB) DECISIONS
CY 2010
ASB AGENCY DECISION DATE SUBJECT INVOLVED NO. 2010- 04/27/2010 Petition of Mr. Josef T. Yap, Philippine Institute 046 President, Philippine Institute for for Development Development Studies (PIDS), for Studies (PIDS) Review of Legal and Adjudication Office (LAO)Corporate Decision No. 2007-043 dated June 19, 2007 affirming the disallowance on the payment of Annual Membership Fees of 54 PIDS employees to the PhilamCare Health Systems, Inc. amounting to P324,700.01 under Notice of Disallowance (ND) No. PIDS 2006-01 dated April 25, 2006. 2010- 04/27/2010 Appeal of Mr. Teofilo C. Cailo, Samar State 047 Jr., Executive Vice-President, College of Ms. Zenaida V. Merida, Agriculture and Accountant III, and Ms. Lourna Forestry (SSCAF), B. Decena, Special Disbursing San Jorge, Samar Officer, all of the Samar State College of Agriculture and Forestry (SSCAF), San Jorge, Samar, from Notice of Suspension (NS) No. 05-008101(02), herein treated as an appeal from Notice of Disallowance (ND) No. 06-002101 (02), relative to the purchase of computers in the total amount of P616,630.91. 2010- 05/17/2010 Appeal of Ms. Chita M. Municipality of 048 Maglinte, Municipal Agricultural Siquijor, Siquijor Officer (MAO), Municipality of Siquijor, Siquijor, from Legal and Adjudication Office (LAO)-Local
RULING Denied/ Sustained
Denied
Granted
2010049
2010050
2010051
Decision (Resolution) No. 2008022 dated July 4, 2008, affirming LAO-Local Decision No. 2006146 dated November 20, 2006, which denied her request for relief from accountability for the death of one animal described as a female cattle with Earmark No. 100, valued at P11,500.00, under the care of Mr. Amado Ugnit, Brgy. Tacloban, Siquijor. 05/19/2010 Appeal of Ms. Filma G. Brawner, Philippine Science Executive Director, Philippine High School Science High School System System (PSHSS) (PSHSS), from the Decision dated September 17, 2008 of the Director, Cluster B, National Government Sector (NGS), this Commission, which affirmed the disallowance on the payment of longevity pay to the officials and employees of the PSHSS, in the total amount of P585,897.41. 05/19/2010 Petition of Dr. Enrie A. Caraecle, Zamboanga State President, Zamboanga State College of Marine College of Marine Science and Science and Technology (ZSCMST), Technology Zamboanga City, for review of (ZSCMST), Regional Legal and Adjudication Zamboanga City Office (RLAO) IX Decision No. 2007-005 dated 19 February 2007 of the then Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. IX, on the payment of honoraria/per diems to the members of the Board of Trustees of ZSCMST. 05/19/2010 Appeal of Mr. Cesar Esquinas, Mindanao Administrative Officer V, et al., Polytechnic State Mindanao Polytechnic State College (MPSC) th College (MPSC), from the 6 Indorsement dated March 8, 2007 of the Regional Cluster Director (RCD), Legal and Adjudication
Denied
Denied
Denied
2010052
2010053
2010054
Sector (LAS), COA Regional Office No. X, affirming the unnumbered Notice of Disallowance (ND) dated May 26, 2005 on the payment of honoraria to members of the MPSC Board of Trustees (BOT) and Administrative Committee, in the total amount of P187,175.00. 05/20/2010 Motion of Atty. Teresita R. National Denied Manzala, Director, National Reintegration Reintegration Center for Center for Overseas Filipino Workers Overseas Filipino (NRCO), Department of Labor Workers (NRCO), and Employment (DOLE), for Department of reconsideration of Legal Services Labor and Sector (LSS) Decision No. 2009- Employment 309 dated August 28, 2009. (DOLE) 05/20/2010 Appeal of Mr. Reynaldo J. National Power Denied Santiago, Group Manager, Corporation National Power Corporation (NPC), Tiwi (NPC), Tiwi Geothermal Power Geothermal Power Plant (TGPP) Complex, Tiwi, Plant (TGPP) Albay, from the decision of the Complex, Tiwi, Officer-in-Charge, COA Albay Regional Office No V, Legazpi City, contained in the 1st Indorsement dated June 15, 1998, affirming various suspensions and disallowances. 05/24/2010 Appeal of Ms. Elsa A. Suralta, Department of Affirmed Asst. Schools Divisions Education Superintendent, et al., all of the (DepEd)- Division Department of Education of Mandaue City (DepEd)-Division of Mandaue City, from Legal and Adjudication Office (LAO)-Local Decision No. 2004-052 dated April 26, 2004, affirming Notice of Disallowance (ND) No. 2001002-221(00) dated December 14, 2001 representing expenses incurred during their trip to Denver, Colorado, in the amount
2010055
2010056
2010057
2010058
2010059
of P150,000.00. 05/24/2010 Request dated March 30, 2005 Fertilizer & for write-off of the disallowances Pesticide on payments made in 1990 and Authority (FPA) 1991 for evaluation fees to pesticide technical evaluators of the Fertilizer & Pesticide Authority (FPA) in the amount of P111,208.16. 05/31/2010 Request of Brigadier General Philippine Air Arthur P. Mancenido, AFP Wing Force (PAF), 205th Commander, Philippine Air Tactical Helicopter th Force (PAF) Headquarters, 205 Wing, Mactan Tactical Helicopter Wing, Benito Ebuen Air Mactan Benito Ebuen Air Base, Base, Lapu-Lapu Lapu-Lapu City, for relief from City accountability for the loss of sixteen (16) M16A1 Armalite Rifles with the aggregate value of P164,128.00. 06/03/2010 Appeal of Engr. Gilbert C. Department of Olfindo, et al., Department of Public Works and Public Works and Highways Highways (DPWH), 2nd Engineering (DPWH), 2nd District, Baras, Canaman, Engineering Camarines Sur, from Notice of District, Baras, Disallowance (ND) No. C-VIII, Canaman, DPWH-03-01-101-(01) dated Camarines Sur December 29, 2003, on the repair of vehicles, in the total amount of P453,145.00. &06/10/2010 Appeal of Director Daniel F. National Meat Dioneda, then Regional Director, Inspection National Meat Inspection Commission Commission (NMIC), Regional (NMIC), Regional Office (R.O.) No. V, Legazpi Office (R.O.) No. City, from Notice of V, Legazpi City Disallowance (ND) No. 02-01101-(02) dated 1 April 2002 amounting to P25,100.00, relative to disbursements for the Meat Safety and Consciousness Week 99. 06/10/2010 Appeal of Ms. Antoinette P. Department of Galeon, President, Department of Agrarian Reform
Lifted
Granted
Denied
Granted
Denied
2010060
Agrarian Reform Employees (DAR) Regional Association (DAREA), Office No. XI, Department of Agrarian Reform Davao City (DAR) Regional Office No. XI, Davao City, from the denial of her motion for reconsideration of Notice of Disallowance (ND) No. 03-002-101 (02)-RXI-118 dated 1 June 2006, relative to the payment by DAR Region XI of the Program on Awards and Incentives for Service Excellence (PRAISE) Incentive to its officials and employees, in the total amount of P256,800.00. 06/11/2010 Request of Mr. Ricardo B. Revenue District Espiritu, Revenue District Officer Office No. 51, (RDO), Revenue District Office Bureau of Internal No. 51, Bureau of Internal Revenue (BIR), Revenue (BIR), Pasay City, for Pasay City relief from property accountability for the loss through fire of government properties in the total amount of P783,226.94.
Granted
ASB DECISION DATE SUBJECT NO. 2010- 06/11/2010 Appeal of Dr. Benny A. Palma, 061 University President, Aklan State University (ASU), Banga, Aklan, from the disallowance of the payment of Excess Per Diems to the members of the Board of Regents in the amount of P78,512.50. 2010- 06/11/2010 Request for authority to write-off 062 audit fees due to the Commission
AGENCY INVOLVED Aklan State University (ASU), Banga, Aklan
RULING Denied
Dolores Water District (DWD),
Denied
2010063
2010064
2010065
2010066
on Audit (COA) from Dolores Dolores, Abra Water District (DWD), Dolores, Abra, in the amount of P127,850.97. 06/11/2010 Appeal of Assistant Secretary Bureau of Denied Ramon Vicente T. Kabigting, International Trade Bureau of International Trade Relations, Relations, Department of Trade Department of and Industry (DTI), et al., from Trade and Industry National Government Sector (DTI) (NGS)-Cluster D Decision No. 2009-004 dated 30 October 2009 which affirmed Credit Notice (CN) Nos. 2008-148-011 to 015 disallowing travel expenses in the total amount of P332,531.70. 06/15/2010 Request of the Director, Research Research Institute Denied Institute for Tropical Medicine for Tropical (RITM), for reconsideration of Medicine (RITM) Notice of Disallowance (ND) No. 97-009-101 amounting to P20,507.50 (corrected) and two ND Nos. 97-010-101 in the amounts of P82,460.00 and P31,413.16, all dated October 6, 1997. 06/15/2010 Appeal of Engr. Michael C. Philippine Postal Granted Rivera, Chief Postal Service CorporationOfficer, Philippine Postal National Capital Corporation-National Capital Region (PPCRegion (PPC-NCR), Manila, from NCR), Manila Legal and Adjudication Office (LAO)-Corporate Decision No. 2007-081 dated October 3, 2007 sustaining his liability under undated Certificate of Settlement and Balances (CSB) No. 91-0001101 and CSB No. 91-0002-101 dated July 17, 1991. 06/17/2010 Appeal of Ms. Evelyn Picardal, Department of Denied Cashier III, Department of Public Public Works And Works and Highways (DPWH), Highways Cordillera Administration Region (DPWH), (CAR), from the 1st Indorsement Cordillera dated 10 July 2007 of then Administration
2010067
2010068
2010069
2010070
Regional Cluster Director (RCD), Regional Legal and Adjudication (RLA), COA CAR, denying her request for exclusion from liability under Notice of Disallowance (ND) No. 05-028 dated 24 May 2005. 07/19/2010 Appeal of Chairman Carlito S. Puno, DPA, Commission on Higher Education (CHED), from Notice of Disallowance (ND) No. 2006-009 dated 9 March 2006 in the total amount of P341,700.00, relative to the payment of honoraria to CHED officials and employees from January to August 2004. 07/20/10 Request of Mr. Justo Porfirio LL. Yusingco, Deputy Director General for Finance and Administration, Philippine Economic Zone Authority (PEZA), Roxas Blvd., Pasay City, for write-off of long outstanding cash advances and other accounts in the aggregate amount of P504,036.10. 07/21/2010 Request of Mr. Ben Bataclao, Assistant Municipal Treasurer, Municipality of Buguias, Benguet, for relief from accountability for the loss through robbery of cash advance amounting to P105,767.35. 07/21/10 Request of Ms. Rema R. Patoc, Principal I, Casambalangan Elementary School, Sta. Ana, Cagayan, for relief from property accountability for the loss through fire of one (1) unit 3-classroom RP-US Bayanihan School Building valued at P356,000.00 and other properties with an aggregate value of P280,915.00, or a total of P636,915.00.
Region (CAR)
Commission on Higher Education (CHED)
Denied
Philippine Economic Zone Authority (PEZA)
Partially Granted
Municipality of Buguias, Benguet
Denied
Casambalangan Elementary School, Sta. Ana, Cagayan
Granted
2010- 07/21/2010 Appeals of Secretary Jesus G. Mindanao 071 Dureza, Chairman, and of Economic Assistant Secretary Corazon T. Development Ginete, Director for Support to Council Operations, et al., all of Mindanao (MEDCo),, Legal Economic Development Council and Adjudication (MEDCo), from Legal and Office Adjudication Office (LAO)National Decision No. 2008-095 dated November 17, 2008, affirming the disallowance on the payment of Staple Food Assistance and Amelioration Allowance to MEDCo officials and employees, in the total amount of P996,000.00.
Affirmed
COMMISSION ON AUDIT DECISIONS CY 2010
COA DECISION DATE SUBJECT NO. 2010- 01/18/2010 Motion of Dr. Sanito E. Jardenil, DVM, Head, National Artificial 001 Breeding Center (NABC), Bureau of Animal Industry (BAI), Malaybay, Bukidnon, for reconsideration of Legal and Adjudication Office-National (LAO-N) Decision No. 2006-002 dated January 31, 2006 denying his request for relief from property accountability for the loss through death of one head Caracow, Bubaline with Ear Tag No. 18-02, valued at P15,000.00 2010- 01/18/2010 Request of Director Renato L. Brion, CESO III, Department of 002 the Interior and Local Government (DILG), Regional Office No. 2, Tuguegarao City, Cagayan, for authority to write off from the books of accounts "Other Receivables" account amounting to P2,906,909.47 which remained dormant for more than 30 years 2010- 01/18/2010 Request of Mr. Eugenio D. Orpia, Jr., Administrator, Cotton 003 Development Administration (CODA) for authority to write-off various dormant accounts amounting to P28,165,079.82 2010- 01/18/2010 Request of Mr. Mito On M. Ibra, Regional Director, 004 Telecommunications Office, Regional Office No. IX, Zamboanga City, for write-off of Accounts Receivable Shortages (Due from
2010005 2010006 2010007
2010008
2010009
2010010
2010011
2010012
2010013
2010-
Officers and Employees) of two accountable officers totaling P1,402,744.53 01/18/2010 Administrative Case No. 2009-011 against Ms. Thelma C. Harayo for Simple Misconduct 01/19/2010 Petition-claim filed by various Presidents of teachers faculty associations for payment of "over-and-above allowance" 01/19/2010 Request of the Regional Director, Department of the Interior and Local Government (DILG), Regional Office No. 8 (RO 8), Tacloban City, for write-off of dormant receivable accounts in the total amount of P7,237,839.24 due to loss of documents caused by fire 01/20/2010 Request of Mayor Arturo V. Fernandez, Municipality of Buenavista, Guimaras, for write-off of receivable from former Congresswoman Emily R. Lopez, of the Lone District of the Province of Guimaras in the amount of P1,500,000.00 01/20/2010 Money claim in the amount of P135,991.81 of Mr. Roberto B. Reblora, retired Captain, Philippine Navy (PN), Armed Forces of the Philippines (AFP), regarding his retirement benefits to include his four (4) years civilian government service prior to his entry and commission in the military 01/22/2010 Request of Dr. Victoria Q. Fuentes, Schools Division Superintendent, Division of City Schools (DCS) Quezon City (Q.C.) for relief from property accountability for the loss, due to fire, of various Special Education Fund (SEF) and Q.C property with a total book value of P3,619,039.78 and P228,200.00, respectively 02/09/2010 Request of Engr. Teresita R. Babaylan, Officer-in-Charge (OIC) District Engineer, Cagayan de Oro City District Engineering Office, Department of Public Works and Highways, Regional Office No. X, Cagayan de Oro City, for relief from accountability for loss, thru fire, of various government property 02/09/2010 Claim of Ms. Anita Pamintuan-Ascano, former Teacher, Epifanio delos Santos Elementary School, Manila, represented by her husband, Mr. Nicomedes U. Ascano, for backwages and other benefits for the period she was not allowed to teach pursuant to the Dismissal Order issued by the Secretary, Department of Education, Culture and Sports (DECS) amounting to P76,315.50 02/09/2010 Request of the Executive Director, National Livelihood Support Fund (NLSF), for reconsideration of Corporate Audit Office (CAO) I Decision No. 2000-013 dated August 11, 2000, requiring the refund of the 1998 and 1999 benefits and allowances given to NLSF officers and employees in the total amount of P3,146,820.00 02/16/2010 Automatic review of the lifting of the Notice of Disallowance
(ND) No. 05-003-01-(05)-R XI-122-XIRES dated June 21, 2005 by the then Regional Cluster Director, Legal and Adjudication Sector, COA Regional Office No. XI, Davao City, relative to the travel expenses of personnel of 11th Regional Equipment Services (RES), Department of Public Works and Highways (DPWH) 2010- 02/18/2010 Petition for review of Dr. Lourdes C. Aranador, President, West 015 Visayas State University (WVSU), Iloilo City, of the Decision, dated 19 September 2001, of the then Regional Director, COA Regional Office No. VI, affirming the disallowance of the Health Care and Maintenance Allowance granted to WVSU officials and employees in the total amount of P3,096,600.20
014
COA DECISION DATE SUBJECT NO. 2010- 02/18/2010 Motion for Reconsideration of the Department of Environment 016 and Natural Resources (DENR) Regional Office No. VI from COA Decision No. 2005-058 dated September 22, 2005, affirming the disallowance on the grant of State-of-the-NationAddress (SONA) Incentive Bonus to its officials and employees 2010- 02/24/2010 Appeal of Atty. Ma. Filomena L. Rosales, Barangay Chairman, 017 Barangay Dasmarias, Makati City, from Legal Services Sector (LSS) Opinion No. 2009-062 dated 11 September 2009 2010- 03/02/2010 Motion for reconsideration of Secretary Joseph H. Durano, 018 Department of Tourism (DOT), of COA Decision No. 2007-001 dated January 9, 2007, affirming some of the findings in Special Audit Office (SAO) Report No. 95-22 dated July 24, 1996 2010- 02/02/2010 Petition of the Department of Agriculture (DA) and the 019 Department of Agriculture Employees Association (DAEA) for review of the Resolution dated 12 November 2003 of the Director III/Officer-in-Charge, COA Legal and Adjudication Office National (LAO-N), affirming the disallowances on the payment of Cost of Living Allowance (COLA) to the agency officials and employees 2010- 03/02/2010 Consolidated Motion of the Department of Agrarian Reform 020 (DAR), Regional Office No. III Employees Association and the DAR Employees Association (DAREA) for reconsideration of COA Decision No. 2006-034 dated May 11, 2006 affirming the
2010021
2010022
2010023
2010024
2010025 2010026 2010027
2010028
2010029
disallowance of the grant of rice allowance and gift checks to its officers and employees 03/02/2010 Petition of Ms. Rosalinda D. Baldoz, Administrator, Philippine Overseas Employment Administration (POEA), for review of Legal and Adjudication Office National (LAO-N) Decision No. 2005-339 dated November 11, 2005, affirming the Notice of Disallowance (ND) No. 2005-016 on the payment of Collective Negotiation Agreement (CNA) signing bonus and rice subsidy to POEA officials and employees 03/02/2010 Request of Ms. Virginia V. Ybaez, Principal, Don Andres Soriano Elementary School, Toledo City, for relief from accountability for the loss, thru fire, of school buildings and various government property with a total value of P1,784,512.40 03/02/2010 Claim of Everlast Construction for the payment of work accomplished in connection with the site development of the City Auditors Office and the rehabilitation of the City Accountants Office, Zamboanga City in the total amount of P3,297,000.00 based on the principle of quantum meruit 03/02/2010 Request of Ms. Serena U. Uy, Schools Division Superintendent, Division of Cebu Province, Department of Education (DepEd), formerly Department of Education, Culture and Sports, Cebu City, for write-off of unliquidated cash advances in the total amount of P18,797,033.04 granted in the last quarter of 1987 and CY 1988, due to loss of liquidation papers through fire 03/02/2010 Claim of Attorneys Celso D. Gangan, Sofronio B. Ursal and Raul C. Flores, former members of the Commission Proper (CP), for Amelioration Allowance (AA) and Anniversary Bonus 03/02/2010 Claim of Mr. Saturnino O. Pascua of Bolinao, Pangasinan, for damages in the amount of P680,000,000.00 against the Republic of the Philippines 03/05/2010 Money claim of Philippine Heart Center Employees Association Alliance of Health Workers (PHCEA-AHW) for the alleged unpaid incentives/benefits for CY 2007 under the Collective Negotiation Agreement (CNA) 03/05/2010 Petition of Mr. Rafaelito H. Taruc, Officer-in-Charge (OIC), Executive Director, Coordinating Council Private Sector Participation (CCPSP), now Build-Operate-Transfer (BOT) Center, for review of Legal and Adjudication Office (LAO)National Decision No. 2004-409 dated December 14, 2004 on the payment of extraordinary and miscellaneous expenses (EME) to officials of CCPSP in the total amount of P1,413,665.88 03/05/2010 Claim of Ms. Ana D. Sucgang, City Budget Officer, City of San Jose del Monte, Bulacan, for reimbursement of expenses incurred in the litigation of cases file against her before the Sandiganbayan
amounting to P43,950.00 2010- 03/05/2010 Request of Vice-Mayor Michael L. Rama, Cebu City, for 030 exemption of the Sinulog Foundation, Inc. from COA Circular No. 2007-001 dated October 25, 2007
COA DECISION DATE SUBJECT NO. 2010- 03/08/2010 Motion of Atty. Theresa S. Villafuerte and Ms. Celerina C. 031 Trumata, National Food Authority (NFA), Quezon City, for reconsideration of COA Decision No. 2008-110 dated November 14, 2008 affirming Legal and Adjudication Sector (LAS) Opinion No. 2006-029 dated July 4, 2006 regarding the expenses of their availment of study leave 2010- 03/08/2010 Appeal of Engr. Juanito L. Bucoy, et al., Zamboanga City Water 032 District (ZCWD) from LAO-Corporate Decision No. 2008-036 dated May 28, 2008 affirming Notice of Disallowance (ND) No. ZCWD-2006-005 dated January 18, 2006 on the payment of Representation and Transportation Allowance (RATA) differentials to the ZCWD officials for the period March 1992 to December 2002 and CY 2003 totaling P1,042,526.80 2010- 03/08/2010 Appeal of Ms. Emmalyn P. Robles, Nurse II, Department of 033 Public Works and Highways (DPWH), 11th Regional Equipment Services (RES), Panacan, Davao City, from the disallowance of the payment of hazard pay amounting to P37,638.00 2010- 03/12/2010 Petition of Mr. Godofredo E. Gallega, President, Polytechnic 034 State College of Antique (PSCA), Sibalom, Antique, for review of the decision of the Director, COA Regional Office No. VI, Pavia, Iloilo, affirming Notice of Disallowance (ND) No. 2000-006101(98) dated June 28, 2000, on the payment of Staple Food Incentive (SFI) for CY 1998 in the amount of P1,022,000.00 2010- 03/12/2010 Appeal of Ms. Ma. Luisa L. Jacinto, Officer-in-Charge (OIC) 035 Regional Director, et. al., Mines and Geosciences Bureau, Regional Office No. XI, Davao City, from Notice of Disallowance Nos. 2006-001-101(06), 2006-003-101(06) and 2006-005-101(06) amounting to P1,041,128.25, P30,465.00 and P26,802.00 respectively 2010- 03/12/2010 Request of Mr. George M. Sales, President, G.M. Sales
036
2010037
2010038 2010039
2010040
2010041
2010042
2010043
Construction Corporation, for payment of the unpaid balance for work accomplished in the repair and improvement of the Air Transportation Office (ATO) building including the construction of a helipad, in the net amount of P177,232.61 03/15/2010 Request to drop from the books of accounts of the Batangas Land Co. Inc. (BLCI), a subsidiary of the National Development Company (NDC), a parcel of land designated as Lot I, containing an area of 2,504 square meters (sq. m.) located at Miputak Poblacion, Dipolog City with book value of P49,704.00 03/22/2010 Motion of Ms. Marilyn R. Balbin, et al., for reconsideration of COA Decision No. 2008-135 dated 24 December 2008 on Administrative Case Nos. 2008-005 to 009 03/23/2010 Appeal of Secretary Augusto Boboy Syjuco, Director General, Technical Education and Skills Development Authority (TESDA), South Super Highway, Taguig, Metro Manila, from Notice of Disallowance (ND) No. 2006-015 dated May 26, 2006 issued by the then Officer-in-Charge (OIC) Director Legal and Adjudication Office (LAO) National, this Commission, relative to the payment of health care maintenance allowance to TESDAMain employees for the year 2003, in the total amount of P2,207,000.00 03/23/2010 Request of Ms. Nenita A. Rogas, Supply Accountable Officer (SAO), 462nd Supply Squadron, 15th Strike Wing (SW), Philippine Air Force (PAF), Major Danilo S. Atienza Airfield, Sangley Point, Cavite City, for relief from property accountability for the loss of one aircraft MD-520 MG with tail number 436 valued at P15,575,844.24 due to plane crash 03/23/2010 Claim of Mr. Wilfredo G. Maglalang, Proprietor, Alauli Trading, against the Department of Public Works and Highways (DPWH), for payment of the delivered supplies and materials used in the fabrication of dredge accessories for Dredge Pinatubo I-B and IIA under the Mount Pinatubo Rehabilitation projects in the total amount of P7,944,000.00 03/23/2010 Audit Observation Memorandum (AOM) Nos. RMS-2006-02 and FSAT-DP-AO-2007-02 dated November 16, 2006 and March 27, 2008, respectively, on the payment of dividends by the Bangko Sentral ng Pilipinas (BSP) to the National Government (NG) 03/23/2010 Petition for Review filed by Ester R. Guerzon, et. al., members of the Contract Awards Committee (CAC), Philippine National Oil Company Energy Development Corporation (PNOC-EDC) of Legal and Adjudication Office (LAO)-Corporate Decision No. 2006-070 dated September 16, 2006 relative to Notice of Disallowance (ND) No. PNOC-EDC 2005-001 (2002-2003) dated March 31, 2005, in the total amount of P9,715,672.32
2010- 03/23/2010 Request of Ms. Paz B. Bautista, former Executive Assistant IV, 044 Office of the Executive Director, Commission on Elections (COMELEC) for relief from money accountability in the total amount of P1,340,203.44 due to loss of liquidation documents through fire 2010- 03/23/2010 Appeal of Ms. Fe Delos Reyes, Schools Division Superintendent, 045 Department of Education (DepEd) Region XI, Division of Compostela Valley, from the denial by then COA General Counsels Raquel R. Habitan and Sofronio L. Flores, Jr. of the request for concurrence in the hiring of Atty. Jaime M. Lopoz, Jr. as legal consultant
COA DECISION DATE SUBJECT NO. 2010- 03/23/2010 Appeal of Ms. Corazon S. Alvina, Executive Director, National 046 Museum, for the lifting of the Final Order of Adjudication (FOA) dated 14 August 2008 relative to Notice of Disallowance (ND) No. 94-02-101 P(93) dated 19 July 1994 which was affirmed by the Supreme Court in Casal, et al., vs. COA, G.R. No. 149633 dated 30 November 2006 2010- 03/23/2010 Request of Ms. Adelinda D. Perez, Cashier II, and Ms. Nydia N. 047 Bercasio, Disbursing Officer-Designate, Department of Education (DepEd), Division of Sorsogon, Sorsogon City, for relief from cash accountability for the loss due to robbery of public funds in the total amount of P3,705,287.46 2010- 03/23/2010 Appeal from the findings in the Performance Audit Report of the 048 then Management Services (MS)/Management and Technical Services Sector (MTSS), this Commission, on the allocation and utilization of the Extra-Ordinary and Miscellaneous Expenses (EMEs) of the Bangko Sentral ng Pilipinas (BSP) 2010- 04/5/2010 Administrative Case No. 2008-017 against Ms. Rebecca P. 049 Valdellon for Grave Misconduct, Conduct Prejudicial to the Best Interest of the Service, and Violation of Reasonable Office Rules and Regulations 2010- 04/8/2010 Petition of Commissioner Dominador N. Calamba II, Commission 050 on Human Rights (CHR), for review of the Decision of the then Director, Cluster II Legislative/ Judicial/Constitutional, National
2010051
2010052
2010053
2010054
2010055
2010056
2010057
Government Sector (NGS), this Commission, affirming the disallowance of overpayment of salaries and allowances of CHR personnel in the total amount of P241,392,639.83 04/8/2010 Consolidated appeal of Vicente Sotto Memorial Medical Center (VSMMC) officials and employees from Notice of Disallowance (ND) N0. 2008-09-01 (SAT) dated September 8, 2008 involving the amount of P3,386,697.10 representing irregular transactions charged against the Priority Development Assistance Fund (PDAF) of Congressman Antonio V. Cuenco under the Tony N Tommy (TNT) Health Program 04/8/2010 Request of Ms. Ma. Lourdes F. Rebueno, Acting General Manager, National Development Company (NDC), Makati City, for reconsideration of the denial of the request for COAs post facto concurrence on the respective consultancy contracts of Attorneys Aurora Ma. F. Timbol and Othelo C. Carag 04/19/2010 Petition for Review of Mesdames Angelina SJ. Garchitorena and Delia C. Saltarin, former Division Chiefs , Social Insurance Division (SID) I and II, respectively, Government Service Insurance System (GSIS)-Naga City and Motion for Reconsideration of Ms. Lolita T. Almine, former Section Chief, SID II-C, GSIS-Naga City Branch, Naga City, of Legal and Adjudication Office (LAO) Corporate Decision No. 2008-032 dated May 21, 2008 relative to the 1997 GSIS scam 04/19/2010 Request of Atty. Jesse H.T. Andres, Chief of Staff , Office of the Vice-President (OVP), Philippine National Bank Financial Center Building, Diosdado Macapagal Boulevard, Pasay City, for authority to write-off from the OVP books of accounts the amount of P1,313,780.42 representing variance in the Office Supplies Inventory (Account 155) 04/23/2010 Request of Atty. Rosalio A. Aragon, Jr., Deputy General Counsel for Judicial Affairs, University of the Philippines (UP), Diliman, Quezon City, for reconsideration of the denial by this Commission of UPs request for concurrence in the Contract for Legal Services between UP-Mindanao and Atty. Samuel R. Matunog 04/29/2010 Petition of Ms. Rufina E. Vasquez, Administrative Officer V, et al., Philippine Science High School (PSHS), Diliman, Quezon City, for review of National Government Audit Office (NGAO) I Decision No. 2001-006 dated February 14, 2001 denying her request for exclusion from liability and affirming the disallowances issued by the Auditor on the construction of buildings at the PSHS Visayas Campus, in the total amount of P1,725,972.43 04/29/2010 Motion of the Government Service Insurance System (GSIS) for reconsideration of COA Decision No. 2007-014 dated March 29,
2007 denying, for lack of jurisdiction, GSIS claim against the National Electrification Administration (NEA) for payment of insurance premium 2010- 04/29/2010 Motion of Ms. Norma Tan, Proprietor, Hotline Philippines, Inc., 058 for reconsideration of COA Decision No. 2007-010 dated March 8, 2007, denying her claim for payment of 120,000 sets of Department of the Interior and Local Government (DILG) Centennial Calendars and 120,000 pieces of DILG Illustrative Cards with a total value of P7,455,000.00, delivered to the DILG 2010- 04/29/2010 Request of Mr. Rafael Dante A. Cruz, Director IV, and Ms. 059 Rosario A. Salumbides, Chief, Finance Division, both of the Office of the Press Secretary, Philippine Broadcasting Service (formerly Bureau of Broadcast Services), for authority to writeoff the outstanding cash advances of Mr. Manuel Mortero, Special Assistant to former Information Minister Gregorio Cendana, in the amount of P6,767,646.29 2010- 04/30/2010 Request of Technical Sergeant (TSg) Luzviminda S. Cerilla, 060 Women Auxiliary Corps (WAC) (Ret.), for relief from accountability over the merchandise shortage amounting to P549,911.92, discovered during her incumbency as Manager of the Armed Forces of the Philippines (AFP) Commissary and Exchange Services (CES)
COA DECISION DATE SUBJECT NO. 2010- 05/14/2010 Motion of Unitec Builder, Inc. for reconsideration of COA 061 Decision No. 2000-379 dated December 19, 2000 disallowing the amount of P116,504.91 representing liquidated damages for the construction of the shore protection at the Zamboanga State College of Marine Science and Technology (ZSCMST) 2010- 05/25/2010 Motion of Mr. Victor Jose I. Luciano, President and Chief 062 Executive Officer, Clark International Airport Corporation (CIAC), for reconsideration of this Commissions decision denying the request for COAs concurrence on the Contract for Legal Services it entered with Atty. Ricardo M. Sagmit, Jr. 2010- 05/25/2010 Appeal of Mesdames Lolita T. Fito and Chuana I. Uy, both 063 Revenue Collection Clerk I, City Treasurers Office, General
2010064
2010065
2010066
2010067
2010068
2010069
2010-
Santos City, from Adjudication and Settlement Board (ASB) Decision No. 2007-056 dated December 20, 2007, denying their request for relief from cash accountability for the loss of cash collections in the amounts of P18,484.89 and P12,819.98, respectively 06/16/2010 Compliance with COA Decision No. 2003-037 dated 06 February 2003 on the reappraisal of the value of a parcel of land used by the Department of Public Works and Highways, Regional Office No. IX, (DPWH-RO IX), Zamboanga City, in the construction of a national highway in 1957, to determine the correct amount to be disallowed in relation to the just compensation paid thereon 06/16/2010 Appeal of Director Jesus I. Ingeniero, et al., Department of the Interior and Local Government (DILG) Regional Office No. IV, Quezon City, from Notice of Disallowance (ND) No. 2000-001101 (CDF) (98) dated June 30, 2000, in the total amount of P3,802,896.74, for the payment of instructional materials and security kits 06/16/2010 Appeal of Engr. Gilbert C. Olfindo, former District Engineer, Department of Public Works and Highways (DPWH), Camarines Sur 2nd Engineering District, Baras, Canaman, Camarines Sur, from Legal and Adjudication Office National (LAO-N) Decision No. 2004-433 dated 20 December 2004 disallowing the service vehicle rentals amounting to P894,178.68 06/16/2010 Request of Dr. Pepito B. Hufalar, Designated Project Manager, Don Mariano Marcos Memorial State University (DMMMSU), Pig Extension and Research Farm (PERF), Baroro, Bacnotan, La Union, for relief from property accountability due to hog mortalities for CYs 2004 to 2006 in the total amount of P4,314,465.45 07/5/2010 Motion of Mr. Remigio Z. Natnat, et al., University of the Philippines (UP) College, Baguio City, for reconsideration of Legal and Adjudication Office (LAO) National Decision No. 2007-023 dated March 9, 2007, affirming Notice of Disallowance (ND) Nos. 01-003-101-(2001) and 02-001-101-(2002) dated April 17, 2002 and August 12, 2002, respectively, relative to the payment of Representation Allowance and Transportation Allowance (RATA) in the total amount of P112,350.00 07/12/2010 Motion of Undersecretary Manuel L. Sanchez, Department of the Interior and Local Government (DILG), et al., for reconsideration of COA Decision No. 2009-057 dated June 26, 2009 affirming the disallowances of honoraria and per diems paid to ex-officio Commissioners of the Housing and Land Use Regulatory Board (HLURB) amounting to Twenty Seven Thousand Three Hundred Pesos (P27,300.00) 07/12/2010 Appeal of Mr. Rolando T. Viloria, CESO III, Executive Director,
070
2010071
2010072
2010073
2010074
2010075
Metals Industry Research and Development Center (MIRDC), Bicutan, Taguig City, from Notice of Disallowance (ND) No. 2006-002-GIA (2005) dated July 10, 2006, in the amount of P963,636.36, relative to the purchase of a Wax Injection Machine 08/5/2010 Appeal of Ms. Alma E. Dumago-Latosa, Accountant III, Public Attorneys Office (PAO), Quezon City, from the Final Order of Adjudication (FOA) dated March 23, 2006, issued for Notice of Disallowance (ND) No. 2003-006-101(2002) dated March 25, 2003, covering overpayment of terminal leave benefits to Atty. Remedios A. Penachos, Public Attorney II, PAO, Tacloban City, in the amount of P64,386.42 08/5/2010 Petition dated June 9, 2009 of the Social Security System (SSS), Diliman, Quezon City, for review of Legal Services Sector (LSS) Decision No. 2009-123 dated March 10, 2009, affirming the disallowance of salary step increment granted to SSS officials and employees in the total amount of P37,744,818.52 08/18/2010 Request of Mr. Reynaldo G. David, President and Chief Executive Officer, Development Bank of the Philippines (DBP) for the settlement through set-off or compensation of the audit disallowance on the 1988 purchase of nineteen (19) units motor vehicles amounting to P5,000,000.00 0818/2010 Request of Mr. Jonathan P. Silva, Proprietor, Jonathan P. Silva Enterprises, Pajao, Bukid, Lapulapu City, for the lifting of the Notice of Disallowance (ND) No. 2004-02-101 (2003) N4-05000-178-46 dated June 30, 2005 relative to the payment of the grounding of electricity at the Department of Education (DepEd), Region VII, Cebu City, in the total amount of P244,445.47 08/18/2010 Request of Mrs. Gaudelia G. Acidera, Supply Accountable Officer (SAO), 205th Tactical Helicopter Wing (THW), Philippine Air Force (PAF), Benito Ebuen Air Base, Lapu-lapu City, for relief from property accountability for the loss of one UH-IH aircraft with tail number 69-16458 valued at P5,418,000.00 and accessories attached thereto valued at P150,444.00 or a total of value of P5,568,444.00
COA DECISION DATE NO.
SUBJECT
2010- 08/23/2010 Request of Mr. Jung-Yeol Lee, Project Manager, Daewoo 076 Engineering and Construction Co., Ltd., for payment of ValueAdded Tax (VAT) differential in connection with Contract Package II, Guide Channel to Bayambang, Agno River Flood Control Project, Phase II, JICA PH-P193 and PH-P223, Province of Pangasinan in the amount of P74,797,895.12 2010- 08/23/2010 Motions of Honorable Jocelyn Dawis Asuncion, et al., for 077 reconsideration of COA Decision No. 2008-088 dated 26 September 2008, which affirmed the disallowance on the payment of Exemplary Public Service Award (EPSA) to three-term councilors of the City of Manila in the total amount of P9,923,257.00 2010- 08/23/2010 Motion for reconsideration of COA Decision No. 2009-025 dated 078 April 23, 2009 finding partial merit on the request by Mr. Joseph Peter S. Sison, President, National Home Mortgage Finance Corporation (NHMFC) for reconsideration of the request for concurrence in the Retainer Contracts entered into by and between NHMFC and four (4) law firms that was denied by the COA General Counsel 2010- 08/23/2010 Request of Ms. Lourdes Clavite-Vidal, Regional Director, Civil 079 Service Commission (CSC), Regional Office No. X, Carmen, Cagayan de Oro City, for authority to write off the balance of Accountable Forms Inventory account totaling P1,264,149.85 2010- 08/23/2010 Petition of Mayor Maria Sevilla, et al., Municipality of Liloan, 080 Cebu, for review of Legal and Adjudication Office (LAO)-Local Decision No. 2007-082 and Resolution No. 2007-023 dated June 26, 2007 and September 20, 2007, respectively 2010- 08/23/2010 Administrative Case Nos. 2009-035, 2009-036 and 2009-037 081 against Ms. Josefina T. Mapagu, Ms. Priscila A. Calomay and Ms. Imelda C. Nuestro, respectively, all for Simple Misconduct and Violation of Reasonable Office Rules and Regulations 2010- 08/23/2010 Administrative Case No. 2008-021 against Mr. Rolando Acas for 082 Grave Misconduct and Falsification of Official Document 2010- 08/31/2010 Motion of Mr. Eleno Uttoh Colinares, Jr., former Regional 083 Director, Department of Public Works and Highways (DPWH), Regional Office No. V, Legazpi City, for reconsideration of COA Decision No. 2009-007 dated February 9, 2009 affirming Notice of Disallowance (ND) Nos. 2002-101-004 to 006, all dated August 1, 2002, in the total amount of P503,449.10 2010- 09/9/2010 Motion of Atty. Pelagio S. Apostol, Deputy Ombudsman for the 084 Visayas, Office of the Ombudsman, for reconsideration of Adjudication and Settlement Board (ASB) Decision No. 2009-016 dated March 30, 2009 denying his request for relief from property accountability for the loss, through theft/carnapping, of one (1)
2010085
2010086
2010087
2010088
2010089 2010090
unit Isuzu Highlander, Crosswind Series, Model XUV, with an acquisition cost of P834,000.00 09/29/2010 Money claim of DARAGA PRESS, INC. against the Department of Education, Autonomous Region of Muslim Mindanao, Cotabato City, for the purchase of various textbooks amounting to P63,638,032.00 10/18/2010 Claim of Mr. Manuel SM. Santos, President and Chief Executive Officer, Paper Handling Systems, Inc. (PHSI), Makati City, against the Bureau of Internal Revenue (BIR), relative to the services rendered for the BIR Documentary Stamp Tax (DST) Software License and Maintenance Support for Revenue Collection and Verification System (RCVS), for the period January to March 2006 amounting to P1,233,333.33 10/18/2010 Claim of Merylvin Publishing House and Kejo Educational System for payment of books/instructional materials delivered to the Department of Education (DepEd) Division of Bataan and DepEd Regional Office (R.O.) No. III, City of San Fernando, Pampanga, in the total amount of P101,695,604.92 10/18/2010 Motion of Mr. Gonzalo Benjamin A. Bongolan, President, Home Guaranty Corporation (HGC), for reconsideration of COA Decision No. 2009-075 dated September 1, 2009 denying the Petition for Review of Legal and Adjudication Office (LAO)Corporate Decision No. 2007-067 dated August 30, 2007 which affirmed the disallowance on the payment of benefits to separated officers and employees of the HGC under the Early Separation Incentive Program (ESIP) in the total amount of P203,857,141.31 10/21/2010 Motion for Reconsideration filed by Mr. Leoncio C. Enciso, General Manager, LCE Construction, of COA Decision No. 2009032 dated May 4, 2009 10/21/2010 Motion of Mr. Franklin M. Ebdalin, Undersecretary for Administration, Department of Foreign Affairs (DFA), Roxas Boulevard, Pasay City, for reconsideration of COA Decision No. 2009-089 dated September 22, 2009
COA DECISION DATE SUBJECT NO. 2010- 10/21/2010 Claim of Ms. Leonida De Leon Alonzo, Revenue Officer IV,
091
2010092
2010093
2010094
2010095
2010096
2010097
Collection Division, Bureau of Internal Revenue (BIR), Revenue Region No. 7 (RR No. 7), Quezon City, for payment of backwages from March 1, 2003 to December 31, 2007 amounting to P1,236,649.00 10/21/2010 Motion of Dr. Carolina M. Basilio, President, Alert and Concerned Employees for Better SSS (ACCESS), et al., for reconsideration of COA Decision No. 2008-049 dated May 13, 2008, affirming Notice of Disallowance (ND) No. SSS-2006-001 (2004) dated October 31, 2006, disallowing the payment of the benefits under Republic Act (R.A.) No. 7305, otherwise known as the "Magna Carta for Public Health Workers", in the total amount P41,028,743.40 10/21/2010 Motion for Reconsideration (herein treated as an appeal) of Hon. Alfonso S. Casurra, City Mayor, Surigao City, of Legal and Adjudication Office (LAO) Local Decision No. 2008-031 dated September 22, 2008, denying his appeal from Regional Legal and Adjudication Office (RLAO) Decision No. 2007-008 dated March 19, 2007, affirming Notice of Disallowance (ND) No. 2006-001 (2004) dated June 14, 2006, disallowing the amount of P2,891,610.00 representing the variance in the purchase price of Foliar Fertilizer 10/21/2010 Request of the Secretary, Commission on Appointments, Pasay City, for write-off of its undocumented accounts, namely: Cash Disbursing Officer, Accounts Receivable and Accounts Payable, and for the lifting of Suspensions and Disallowances for CY 2000 and previous years 10/21/2010 Motion for Reconsideration (herein treated as an appeal) of Atty. Teodoro M. Hernandez, Corporate Legal Counsel, Philippine Tourism Authority (PTA), from Adjudication and Settlement Board (ASB) Decision No. 2009-002 dated January 26, 2009, affirming Legal and Adjudication Office (LAO)-Corporate Decision No. 2007-037 dated June 7, 2007 sustaining Notice of Disallowance (ND) No. CFI-2006-001 dated June 15, 2006 disallowing the grant of honoraria and cash gift to PTA employees in the amounts of P124,000.00 and P7,500.00, respectively 10/21/2010 Request for reconsideration on the reduction of the appearance fees of Atty. Oscar E. Mendoza, Legal Counsel of the Abuyog Water District (AWD), Abuyog, Leyte, from P1,500.00 to P1,000.00 for hearings within the First District of Leyte and from P2,000.00 to P1,500.00 for hearings outside the First District of Leyte 10/27/2010 Administrative Case No. 2006-009 against Ms. Emilia Concepcion D. Severino for Gross Neglect of Duty and Inefficiency and Incompetence in the Performance of Official
2010098 2010099
2010100
2010101
2010102
2010103
2010104
2010105
Duties 10/27/2010 Administrative Case No. 2008-020 against Mr. Romeo Tomas for Simple Misconduct 10/27/2010 Second (2nd) Motion of Ms. Julie L. Estante, Officer-in-Charge (OIC), Philippine Sugar Corporation (PHILSUCOR), Makati City, for reconsideration of COA Decision Nos. 2006-030 and 2008-078 dated April 11, 2006 and August 20, 2008, respectively, affirming the disallowances of various benefits paid to the directors, employees, consultants, and Office of the Government Corporate Counsel (OGCC) lawyers assigned to PHILSUCOR, as well as the supplemental retirement benefits granted to Mr. Virgilio A. Afable 10/27/2010 Appeal of Atty. Carmelita P. Yadao, Director, Legal Affairs Service, Commission on Higher Education (CHED), from the decision of the Legal and Adjudication Office (LAO)-National, denying the motion for reconsideration of the audit disallowance of the 15% Cost of Living Allowance (COLA) granted to CHED employees, in the total amount of P2,965,351.89 10/27/2010 Appeal of the Chancellor, University of the Philippines-Los Baos (UPLB) from Regional Legal and Adjudication Office (RLAO)-Commission on Audit (COA) Region IV Decision No. 2007-11 dated May 11, 2007, affirming Notice of Disallowance (ND) No. 2006-007-101(04) dated January 20, 2006 on the payment of Representation Allowance and Transportation Allowance (RATA) to five (5) designated Division Chiefs of the UPLB in the total amount of P294,250.00 10/27/2010 Resolution of the Supreme Court (SC) En Banc dated March 9, 2010 in G.R. No. 189879 entitled Benigno N. Ricafort, in his capacity as President and Chief Executive Officer of Clark Development Corporation (CDC) vs. Commission on Audit and Kim Hyun Hoo, in his capacity as the Authorized Representative of NTM-Jin Hung Joint Venture (NTM-JH JV) 10/27/2010 Claim of Ms. Faith P. Bautista, Foreign Service Staff Officer (FSSO) II, Department of Foreign Affairs (DFA), for the refund of the amount deducted from her relocation allowances/salaries as required by the Office of Fiscal Management (OFM), DFA, amounting to P85,541.48 10/27/2010 Request for authority to reclassify the Loans Receivable-Others account to dormant status, and to subsequently write them off from the books of accounts of the Technical Education and Skills Development Authority (TESDA), Regional Office No. III, in the total amount of P4,331,787.85 10/27/2010 Petition for Review of Notice of Disallowance (ND) No. 2005012, dated March 18, 2005, on the grant of Collective Negotiation
Agreement (CNA) Incentive to officers and employees of the National Telecommunications Commission (NTC) for the year 2003 in the total amount of P4,220,000.00
COA DECISION DATE SUBJECT NO. 2010- 10/27/2010 Appeal of Mr. Reynaldo DL. Lingat, Officer-in-Charge (OIC) 106 General Manager, Philippine Retirement Authority (PRA), from Legal and Adjudication Office (LAO)-Corporate Decision No. 2008-079 dated December 4, 2008, affirming Notice of Disallowance (ND) Nos. PLRA-05-001-(93-05) dated May 17, 2005 in the amount of P4,377,470.01 and PRA-2006-001 dated July 3, 2006 in the amount of P85,320.00 2010- 10/27/2010 Appeal of Dr. Dolores G. Matias, President, Tarlac State 107 University (TSU), Tarlac City, from the denial of her request for the lifting of Notice of Disallowance (ND) Nos. RLAO-2004-026 dated July 9, 2004 and RLAO-2004-027 dated September 13, 2004 in the amount of P3,436,242.01 and P7,102,629.53, respectively, issued by the Regional Legal and Adjudication Office (RLAO), COA Regional Office No. III, San Fernando City, Pampanga 2010- 10/27/2010 Claims of various contractors against the Department of Public 108 Works and Highways, Cordillera Administrative Region (DPWHCAR), for payment of unpaid balances relative to earthquakerelated projects along Kennon Road, Baguio City in the total amount of P9,362,154.10 2010- 10/27/2010 Claim of Atty. Oscar M. Abilgos, Officer-in-Charge (OIC), Head 109 Revenue Executive Assistant (HREA), Inspection Service, Bureau of Internal Revenue (BIR), Quezon City, for payment of Representation Allowance (RA) differential for the period July to December 2008 amounting to P11,400.00 2010- 10/28/2010 Request of Ms. Amor M. Balbon, Supply Officer V, and Mr. J. 110 Thaddeus P. Hernan, Acting Director IV, both of the Administrative Services Department, Commission on Elections (COMELEC), Intramuros, Manila, for relief from property accountability for the loss, through fire of various equipment amounting to P99,379,154.76 and office supplies amounting to
2010111
2010112
2010113
2010114
2010115
2010116
2010117
P9,446,530.66, or a total amount of P108,825,685.42 10/28/2010 Petition of Governor Leandro B. Verceles, Jr., et al., Province of Catanduanes, for review of Legal and Adjudication Office (LAO) Local Resolution No. 2007-002 dated January 16, 2007 affirming the disallowance on the propagation of the seedling project of the said Province in the amount of P7,528,175.46 10/28/2010 Petition of General Manager (GM) Leonardo Rey D. Vasquez, Zamboanga City Water District (ZCWD), et al., through counsel, for review of Legal and Adjudication Office (LAO)-Corporate Decision No. 2008-060 dated October 14, 2008 affirming Notice of Disallowance (ND) Nos. 2006-001 (2005) to 2006-014 (2005) on the payments of salary increase, per diems, incentives, allowances, etc. to officials and employees of the ZCWD, in the total amount of P27,293,621.40 10/28/2010 Request of Ms. Azucena F. Castaeda, Administrative Officer (AO) IV, et al., Maritime Industry Authority (MARINA), Taft Avenue, Ermita, Manila, for relief from accountability for the loss through fire of government properties, and cash and cash items in the total amount of P26,471,192.39 11/15/2010 Appeal of Mr. Isaac S. Puno III, Officer-in-Charge, Bases Conversion and Development Authority (BCDA) from Notice of Disallowance (ND) No. 09-002-PH-P226-(2005-2009) dated December 2, 2009 disallowing payment totaling P96,120,817.75 representing rentals of vehicles for the Subic-Clark-Tarlac Expressway (SCTEX) Project Packages 1 and 2 of years 20052009 11/15/2010 Motion of Mr. Crescencio M. Rocamora, former Officer-inCharge (OIC) Project Director, Central Visayas Project Development Coordinating Council (CVPDCC), Cebu City, for reconsideration of COA Decision No. 2007-031 dated July 3, 2007 11/15/2010 Appeal of Mr. Isaac S. Puno III, et al., BCDA Management and Holdings, Inc. (BMHI), from Legal and Adjudication Office (LAO)-Corporate Decision No. 2008-011 dated March 4, 2008, affirming Notice of Disallowance (ND) No. BMHI-04-002-(03) dated November 4, 2004, totaling P2,158,000.00 and from Supplemental ND No. BMHI-2008-008 dated March 26, 2008, in the amount of P754,000.00, relative to the grant of Christmas Gift Checks (CGCs) to BMHI officials and employees 11/15/2010 Administrative Case No. 2009-031 against Ms. Evelyn V. Menciano, for Grave Misconduct and Violation of Reasonable Office Rules and Regulations; and Administrative Case No. 2009032 against Mr. Alberto D. Dimaala for Simple Misconduct and Violation of Reasonable Office Rules and Regulations
2010- 11/19/2010 Petition for review of Manila International Airport Authority 118 (MIAA) from Legal and Adjudication Office (LAO)-Corporate Decision No. 2008-006 dated February 18, 2008, affirming Notice of Disallowance (ND) No. MIAA-2006-001 dated August 31, 2006 on the payment of Collective Negotiation Agreement (CNA) Signing Bonus for Calendar Year (CY) 2003 to its officials and employees in the total amount of P44,790,000.00 2010- 11/19/2010 Claim of the heirs of Mr. Benjamin C. Juco, represented by his 119 widow, Ms. Fe Carlotina R. Juco, for payment of backwages and other benefits in the total amount of P640,818.10 from the National Housing Authority (NHA) 2010- 11/19/2010 Request of Director Dinah F. Mindo, Department of Education 120 (DepEd), Regional Office No. III, San Fernando City, Pampanga, for write-off of unliquidated cash advances amounting to P5,515,083.00 of the Schools Division Superintendent (SDS) and Administrative Officer of Tarlac granted in 1989-1990 for salaries and allowances of teachers in the Division of Tarlac
COA DECISION DATE SUBJECT NO. 2010- 11/19/2010 Petition of Ms. Mary Ann Z. Fernandez-Mendoza, Executive 121 Director, Career Executive Service Board (CESB), for review of Legal and Adjudication Office-National (LAO-N) Resolution No. 2005-134A dated November 22, 2005, denying the appeal from Notice of Disallowance (ND) No. 2004-067 dated November 9, 2004 amounting to P2,386,0000.00 representing economic benefits granted to CESB employees pursuant to the Collective Negotiation Agreement (CNA) 2010- 11/19/2010 Request of Mr. Carlitos S. Encarnacion, Administrator, National 122 Tobacco Administration (NTA), Quezon City, for reconsideration of the denial for COAs concurrence on the Contracts of Services entered into by and between the NTA and Atty. Samuel L. Viernes covering the periods from January to June 2004, July to December 2004 and July to December 2005 2010- 11/19/2010 Motion of Municipal Mayor Bartolome R. Ramos, Sta. Maria, 123 Bulacan, for reconsideration of Legal Services Sector (LSS) Decision No. 2009-213 dated April 27, 2009 affirming Notice of
2010124 2010125
2010126
2010127
2010128
2010129
2010130
Disallowance (ND) Nos. Regional Legal and Adjudication Office (RLAO)-2005-035 to 041 in the total amount of P16,514,626.42 11/19/2010 Administrative Case No. 2008-027 against Ms. Belinda Maramag-De Guzman for Simple Misconduct and Violation of Reasonable Office Rules and Regulations 11/25/2010 Motion for reconsideration of Engr. Manolito P. Mendoza, General Manager, Talisay Water District (TWD), Talisay City, Negros Occidental, of the Final Order of Adjudication (FOA) dated July 6, 2009, executing Notice of Disallowance (ND) No. 2007-01-101 (05-06) dated May 28, 2007 in the amount of P380,208.00, representing salaries received by the General Manager, TWD, in excess of those prescribed under Republic Act (R.A.) No. 6758 11/25/2010 Request of the Department of Public Works and Highways (DPWH), Regional Equipment Service (RES), Region V, Airport Site, Legazpi City, for write-off of its long-outstanding, nonmoving Accounts Receivable amounting to P56,179,246.76 11/26/2010 Request of the Commission on Audit (COA) personnel assigned at the Department of Health (DOH) and DOH Supervised Hospitals, Health Centers and other health-related establishments, for reconsideration of COA Memorandum No. 2009-043 dated June 19, 2009 prohibiting receipt of benefits under Republic Act (R.A) No. 7305, otherwise known as the "Magna Carta of Public Health Workers" dated March 26, 1992 11/26/2010 Appeal of the Officer-in-Charge (OIC), Cebu State College of Science and Technology (CSCST), Cebu City, from the decision of the OIC, Regional Cluster Director, Legal and Adjudication Sector (LAS), COA Regional Office No. VII, affirming the disallowance in the total amount of P2,877,512.32 of honoraria paid to CSCST administrative/non-teaching personnel in CY 2004 11/26/2010 Appeal of Dr. Salvador O. Estrera, MD, MPH, CESO III, Regional Director, Department of Health (DOH)-Center for Health Development (CHD), Regional Office No. XI, Davao City, from Notice of Disallowance (ND) No. 03-001-101-(02)-RXI119-DOH dated June 23, 2005, on the payment of State of the Nation Address (SONA) Incentive Bonus, in the total amount of P1,649,000.00 11/26/2010 Motion for Reconsideration dated June 25, 2009 of Mr. Isagani R.Baez, Punong Barangay, Tongonan, Ormoc City, of the opinion of the then Director, Adjudication and Legal Services Office (ALSO), Legal Services Sector (LSS), this Commission, relative to the hiring of a private counsel by Brgy. Tongonan, to represent the Barangay in the case filed against the City of Ormoc, Municipality of Kananga, Leyte and Philippine National Oil Company (PNOC) Energy Development Corporation
(EDC), for the Annulment and/or Declaration of Nullity of the Amicable Settlement of the Boundary dispute between Ormoc City and the Municipality of Kananga, Leyte 2010- 11/26/2010 Administrative Case No. 2008-019 against Ms. Amelia L. Farias 131 for Dishonesty, Simple Misconduct and Violation of Reasonable Office Rules and Regulations 2010- 12/13/2010 Motion of former Governor Saidamen B. Pangarungan, Lanao del 132 Sur, for reconsideration of COA Decision No. 96-596 dated October 15, 1996 and Motion of former Provincial Treasurer Hadji Macmod L. Dalidig, Lanao del Sur, for reconsideration of COA Decision No. 98-481 dated August 25, 1998 2010- 12/13/2010 Appeal of Ms. Celedonia B. Aclao, Officer-In-Charge (OIC), 133 Project Management Office (PMO)-Ports, Department of Transportation and Communications (DOTC) from Legal and Adjudication Office National (LAO-N) Decision No. 2005-039 dated January 27, 2005 and LAO-N Resolution No. 2005-039A dated November 24, 2005 denying her request for the lifting of Notice of Disallowance (ND) No. 98-004-102 (DOTC) (96) dated May 28, 1998 on the excess payment of early completion incentive bonus to the contractor of Davao Fishing Port Complex in the amount of P15,315,715.55 2010- 12/13/2010 Appeal Memorandum dated May 3, 2007 of Mr. Samuel R. 134 Peafiel, former Regional Executive Director, Department of Environment and Natural Resources (DENR), Regional Office (R.O.) No. IX, Zamboanga City, from Notice of Disallowance (ND) No. DENR 2006-036 dated October 30, 2006, in the total amount of P775,874.21 2010- 12/13/2010 Appeal of Engr. Gregorio Y. Pang, Jr., Project Manager, Lower 135 Agusan Development Project Irrigation Component (LADP-IC), Butuan City, from Notice of Disallowance Nos. 2006-005(2004) and 2006-006(2004) both dated July 11, 2006, amounting to P166,611.63 and P1,504,515.23, respectively
COA DECISION DATE SUBJECT NO. 2010- 12/13/2010 Claim of Mr. Tito C. Ceblano, former Officer-in-Charge (OIC), 136 Office of the Superintendent, Biliran National Agricultural College (BNAC), Biliran, Biliran, for payment of Representation Allowance and Transportation Allowance (RATA) for the period November 4, 2000 to November 30, 2001 2010- 12/13/2010 Motion for Reconsideration of the Administrator, Maritime 137 Industry Authority (MARINA) on Notice of Disallowance (ND) No. 2004-066 dated November 9, 2004 pertaining to the grant of Collective Negotiation Agreement (CAN) Signing Bonus to its officials and employees for CY 2003 in the total amount of P5,523,000.00 2010- 12/13/2010 Appeal of Engr. William P. Ragodon, Regional Manager, 138 National Irrigation Administration (NIA), Regional Office No. V, and Engr. Rogelio C. King, Irrigation Superintendent, NIA-DaetTalisay River Irrigation System (DTRIS), et al., from Notice of Disallowance (ND) No. C-V-NIA DTRIS 06-01 (04) (Fund 101) dated October 20, 2006 in the amount of P11,573,678.42 2010- 12/13/2010 Request of Mr. Eugenio D. Orpia, Jr., Administrator, Cotton 139 Development Administration, Quezon City, for authority to writeoff from its books various dormant accounts in the total amount of P44,035,453.84 2010- 12/13/2010 Request of the Commission on Elections (COMELEC), 140 Intramuros, Manila, for authority to write-off from its books of accounts, cash advances of other agencies (formerly account 870-600) which were granted in 1953-1989 to 78 provinces, 58 cities and 17 Metro Manila cities and municipalities amounting to P152,252,733.37 2010- 12/13/2010 Request of Mr. Robert S. Corpuz, et al., Bids and Awards 141 Committee (BAC) and Technical Working Group (TWG) Members, Telecommunications Office (TelOf), National Capital Region (NCR), Quezon City, for reconsideration of Legal and Adjudication Office National (LAO-N) Decision No. 2005-032 dated January 21, 2005 disallowing the total amount of P1,065,844.54, on the supply and installation of one (1) unit passenger elevator, and affirming with modification, Notice of Disallowance (ND) Nos. 2002-001-184(01), 2002-002-184(01) and 2002-003-184(01), all dated May 27, 2002 2010- 12/13/2010 Appeal of Hon. Alfredo T. Tesalona, Vice-Mayor, Municipality 142 of Lubang, Occidental Mindoro, from Legal Services Sector (LSS) Opinion No. 2009-089 dated November 19, 2009, relative to the authority of the Vice-Mayor to approve Disbursement Vouchers (DVs) for payment of the Constituency Service Fund
2010143
2010144 2010145
2010146
2010147
2010148
2010149 2010150
(CSF) of the members of the Sangguniang Bayan (SB) 12/13/2010 Motion of Mesdames Emilia Quebral, Rosario De Guzman, Gaudiosa Tan and Maria Paulina Cordero for modification of penalty in COA Decision No. 2010-038 dated March 22, 2010 from suspension to fine 12/13/2010 Motion of Ms. Thelma C. Harayo for reconsideration of COA Decision No. 2010-005 dated January 18, 2010 relative to Administrative Case No. 2009-011 for Simple Misconduct 12/30/2010 Motion of Atty. Diosdado Jose M. Allado, Administrator, Metropolitan Waterworks and Sewerage System (MWSS), for reconsideration of COA Decision No. 2009-072 dated September 1, 2009, on the payments of benefits to MWSS employees 12/30/2010 Motion for reconsideration of Ms. Encarnacion B. Tormon, et al., of COA Decision No. 2009-100 dated October 14, 2009 denying their claim for full payment of retirement and incentive benefits from the Sugar Regulatory Administration (SRA) pursuant to Executive Order (EO) Nos. 339 and 366 12/30/2010 Notice of Charge (NC) No. PAGCOR 2008-004 dated November 28, 2008 relative to Audit Observation Memorandum (AOM) No. AO-01-2005 dated June 20, 2005 issued by the Audit Team Leader (ATL), Philippine Amusement and Gaming Corporation (PAGCOR)-Cebu in the total amount of US$68,071.41 12/30/2010 Request of Mr. Luis A. Bardolasa, Clerk III, Special Audit Office, to pay in installment basis the cost of the computer printer toners he misappropriated amounting to P202,085.00 which he was directed to pay under COA Decision No. 2009-010 dated 16 February 2009 12/30/2010 Administrative Case No. 2009-028 against Ms. Ruby Ilaji for Frequent Unauthorized Absences and Violation of Reasonable Office Rules and Regulations 12/30/2010 Motion of Mr. Emiliano Sibolboro, et al., Bureau of Soils and Water Management (BSWM), Department of Agriculture (DA), for reconsideration of COA Decision No. 2008-041 dated April 18, 2008, affirming the disallowed payment of travel expenses and allowances to the Soil and Water Access Team (SWAT) coordinators and Agricultural Land Management and Evaluation Division (ALMED) employees
COA DECISION DATE SUBJECT NO. 2010- 12/30/2010 Appeal of National Tobacco Administration (NTA) officials, 151 Quezon City, from the disallowed charges against NTA Omnibus Credit Line (OCL) of P100 Million with the Philippine National Bank (PNB) under various Notices of Disallowance (ND) issued in 1998 and 1999 totaling P210,617,742.11 2010- 12/30/2010 Motion of Dr. Rey B. Aquino, President and Chief Executive 152 Officer (CEO), Philippine Health Insurance Corporation (PHIC), Pasig City, for reconsideration of COA Decision No. 2009-004 dated February 6, 2009, denying the request for write-off of outstanding cash advances in the total amount of P2,507,346.03 2010- 12/30/2010 Motion for Reconsideration of Mr. Orlando S. Madrid, Sr., retired 153 Grains Stock Control Officer, National Food Authority (NFA), Legazpi City, of COA Decision No. 2009-061 dated July 6, 2009 denying his request for relief from accountability for the loss of 37,784.52 kgs. of imported rice amounting to P821,183.02 and 691 pieces of empty sacks valued at P7,089.66 or in the aggregate amount of P828,272.68 2010- 12/30/2010 Petition for Review of Dr. Shirley B. Domingo, Vice-President 154 and concurrent Manager, Philippine Health Insurance Corporation (PHIC), through counsel, of Adjudication and Settlement Board (ASB) Decision No. 2009-127 dated October 13, 2009, affirming Legal and Adjudication Office (LAO)-Corporate Decision No. 2008-057 dated September 29, 2008, denying her request for relief from accountability for the loss of one unit cellular phone with money value of P11,000.00 at the time of its loss 2010- 12/30/2010 Petition of the Manila Public School Teachers Association, Inc. 155 (MPSTA), for review of Legal and Adjudication Office National (LAO-N) Decision No. 2002-053 dated December 18, 2002 denying the claim for payment of Cost of Living Allowance (COLA), City Share Allowance and Longevity Pay 2010- 12/30/2010 Claim of Mr. Cecilio P. Vivas, Jr., of Barangay Banga, Plaridel, 156 Bulacan, against the Municipality of Plaridel, Bulacan, for payment, as contractor, for the rehabilitation/construction of the Plaridel Slaughterhouse in the amount of P2,500,000.00 2010- 12/30/2010 Claim of Mr. Watamama D. Macalangan, former Revenue 157 Collection Officer, Bureau of Internal Revenue (BIR), Revenue Region (RR) No. 16, Cagayan de Oro City, for payment of salary and other benefits covering the period April 12, 1996 to February 28, 1997, in the total amount of P89,256.91 2010- 12/30/2010 Appeal of Hon. Pedro B. Hautea, et al., former Mayor, 158 Municipality of Barotac Nuevo, Iloilo, from Notice of
2010159
2010160 2010161
2010162
2010163
2010164
2010165
Disallowance (ND) No. 2007-001-101 dated July 20, 2007 pertaining to the grant of Extra Cash Gift to its officials and employees for Calendar Year (CY) 2006 amounting to P5,384,400.00 12/30/2010 Request of Mr. Alexander A. Reuyan, Officer-in-Charge (OIC), Office of the Administrator, National Irrigation Administrator (NIA), Quezon City, for reconsideration of Legal Retainer Review No. 2010-024 dated February 3, 2010, denying the concurrence in the renewal of the Retainership Agreement entered into by and between NIA, Region 2, Cauayan City, Isabela and Atty. Santos M. Baculi 12/30/2010 Administrative Case No. 2009-033 against Ms. Zoraida S. Ramos for Conduct Unbecoming of an Auditor and Violation of Reasonable Office Rules and Regulations 12/30/2010 Petition for Review of Mr. Montano F. Salvador, et al., Mindanao Polytechnic State College (MPSC), Cagayan de Oro City, of the disallowance under Notice of Disallowance (ND) No. 06-001101(05) dated August 11, 2006 on the purchase of computer facilities for the e-Library project amounting to P2,819,495.01 12/30/2010 Request of Ms. Marissa G. Legaspi, Provincial Director, Technical Education and Skills Development Authority (TESDA), Cavite Provincial Office (CPO), Trece Martires City, for relief from property accountability for the loss thru fire of the TESDA CPO and Provincial Training Center (PTC) Trece Martires City, valued at P6,064,687.19 12/30/2010 Motion of Mr. Antonino D. Tomongha, Officer-in-Charge (OIC), Asset Management Office (AMO), Mandaue City, Cebu, for reconsideration of Legal and Adjudication Office (LAO)-Local Decision No. 2005-006 dated January 18, 2005 denying his request for relief from property accountability for the loss through fire of the Mandaue City Temporary Public Market valued at P9,557,347.31 12/30/2010 Request of 110 farmers/beneficiaries who availed of the Compromise Agreement Program (CAP) of the National Irrigation Administration (NIA) for the condonation of interests and penalties on accumulated Irrigation Service Fees (ISFs) back accounts from 1975 to 2002 amounting to P415,025.97 12/30/2010 Motion for Reconsideration dated 23 December 2009 of former Mayor Juliana A. Villasin, Municipality of Barugo, Leyte, through counsel, of COA Decision No. 2009-101 dated 14 October 2009, which affirmed the disallowance on the purchase of Fil-Ocean liquid fertilizer in the amount of P1,950,000.00
COMMISSION ON AUDIT DECISIONS
CY 2011
COA DECISION DATE SUBJECT NO. 2011- 01/20/2011 Request for approval of the proposed disposal/sale of a parcel of 001 land consisting of 25,524 square meters owned by the City Government of Marikina, located along Kabayani Road, Barangay Nangka, Marikina City under Transfer Certificate of Title (TCT) No. 475982 2011- 01/20/2011 Motion for Reconsideration of Ms. Louise Y. Gochan, President, 002 Felix Gochan & Sons Realty Corporation, of COA Decision No. 2009-049 dated June 5, 2009 which denied the request for approval of the Deed of Exchange between the City Government of Cebu and the said Corporation 2011- 01/20/2011 Petition for review of Legal and Adjudication Office-National 003 (LAO-N) Decision Nos. 2004-172 and 2008-172-A dated May 12, 2004 and June 25, 2008, respectively, on the claim of Hi-Lon Manufacturing Co., Inc. for just compensation for the parcel of land converted as road right of way (ROW) for Manila South Expressway Project 2011- 01/20/2011 Appeals of Messrs. Jessup P. Navarro, Administrator, and Camilo 004 D. Magtrayo, Assistant Regional Director/Officer-in-Charge, both of the National Food Authority (NFA), Regional Field Office No. X (RFO X) from the then Legal and Adjudication Office (LAO)Corporate Decision No. 2007-090 dated November 8, 2007 and Notice of Disallowance (ND) No. 08-02-GOF (03) dated February 4, 2008, and request of Ms. Victoria Real-Duray, Acting Provincial Manager, Misamis Oriental Provincial Office, NFA, for exclusion as one of the persons liable in ND No. 99-013-GOF (99) dated August 3, 1999 in the aggregate amount of P1,049,126.09 2011- 01/20/2011 Petition of Atty. Vincent V. Dangazo, City Legal Officer, City 005 Government of Gingoog, for review of Legal and Adjudication Office (LAO) Local Decision No. 2007-027 dated 20 February 2007 affirming Notice of Disallowance (ND) No. 04-001-101(03-04) dated 12 May 2005, relative to the payment of Collective Negotiation Agreement (CNA) Incentive in the total amount of P1,590,000.00 2011- 01/20/2011 Appeal of Mayor Darlene Magnolia R. Antonino-Custodio, 006 General Santos City, from COA Legal Services Sector (LSS)
2011007
2011008
2011009
2011010
2011011
2011012
2011013
Opinion No. 2010-021 dated March 25, 2010 issued by the Office of the General Counsel (OGC), this Commission, on the legality of Sangguniang Panlungsod (SP) Ordinance No. 08, series of 2009, dated August 13, 2009 as amended, granting additional incentives and/or retirement benefits to local employees 01/25/2011 Motion of the Bangko Sentral ng Pilipinas (BSP) for reconsideration of COA Decision No. 2010-042 dated March 23, 2010 affirming COA-Office of the General Counsel (OGC) Legal and Adjudication Sector (LAS) Opinion No. 2006-031 dated July 27, 2006 and OGC Memorandum dated July 3, 2007 on the payment of dividends by the BSP to the National Government (NG) 01/31/2011 Appeal of Dr. Louise Marie D. Flores, Nurse VII and Ms. Emeteria C. Domingo, Nurse III, Rizal Medical Center (RMC), Pasig City, from Legal and Adjudication Office-National (LAON) Decision No. 2008-026 dated February 20, 2008 01/31/2011 Motion of Dr. Remigio C. Maturgo, Medical Officer IV, et al., Bureau of the Treasury (BTr), Department of Finance (DOF), for reconsideration of COA Decision No. 2009-104 dated October 14, 2009 denying the payment of Hazard Pay to the Medical and Dental Staff (MDS) of the BTr for the years 1999 to 2006, in the total amount of P582,541.10 01/31/2011 Appeal of Mr. Vicente Ferdinand A. Peaflor, Assistant Provincial Accountant, Provincial Government of Romblon (PGR), from Legal and Adjudication Office (LAO)-Local Decision No. 2007-121 dated August 1, 2007, relative to Notice of Disallowance (ND) No. 2003-010-101(02) dated July 30, 2003 and ND No. 2004-119-101(03) dated August 20, 2004 representing payments of Extra Christmas Bonus for calendar year (CY) 2002 and Extra Cash Gift for CY 2003 in the amounts of P5,229,000.00 and P5,950,000.00, respectively, to the officials and employees of the said Province 01/31/2011 Claim of SunPhilcox JV, Inc., Makati City, for payment of services rendered to the Bureau of Internal Revenue (BIR), Quezon City, relative to the Data Center Hosting Services Project for the period January 1 to 21, 2009 in the total amount of P11,276,249.08 01/31/2011 Administrative Case No. 2008-028 to 034 against Mesdames Marilyn A. Mamuyac, Emelie A. Pascual, Virginia C. Tabao, Emily G. Belano, Ana Belinda A. Bartolome, Nelia M. Datu, and Marilou B. Ramos, all for Simple Misconduct and Violation of Reasonable Office Rules and Regulations 01/31/2011 Request of Chief Superintendent Silas V. Laurio, Bureau of Jail Management and Penology (BJMP), Quezon City, for reconsideration of the audit findings contained in Special Audit
Office (SAO) Report No. 93-84 dated 25 March 1996 2011- 01/31/2011 Motion of Captain Roberto B. Reblora, Retired, Philippine Navy 014 (PN), Armed Forces of the Philippines (AFP) for reconsideration of COA Decision No. 2010-009 dated January 20, 2010, denying the claim for payment of retirement benefits to include his four (4) years civilian government service prior to his entry and commission in the military amounting to P135,991.81 2011- 01/31/2011 Claim of Mr. Wilfredo E. Castor, President and General Manager, 015 Wilper Construction, Inc., for payment of work accomplished relative to the Construction/Rehabilitation/ Improvement of Barangay Road 231, Zone 21, and of the Multi-Purpose Hall, Barangay 259, Zone 23, both in Tondo, Manila, in the total amount of P1,562,402.38
COA DECISION DATE SUBJECT NO. 2011- 01/31/2011 Claim of Police Senior Superintendent (PSSupt) Manuel P. Porras 016 (Retired) for payment of allowances and reimbursement of expenses incurred as former Police Attach of the Philippine Embassy, Washington D.C., U.S.A. from May 23, 2000 to June 30, 2000 in the total amount of P261,945.59 2011- 01/31/2011 Administrative Case No. 2007-009 against Ms. Zenaida M. 017 Padlan for Serious Dishonesty and Violation of Reasonable Office Rules and Regulations 2011- 01/31/2011 Motion for reconsideration of the Final Order of Adjudication 018 (FOA) dated July 11, 2008 directing Engr. Edgar Raymund H. Eslawa, Engr. Ignacio S. Lonzaga and Game Marketing to refund the amount disallowed pursuant to Legal and Adjudication Office (LAO)-Local Decision No. 2004-046 dated March 8, 2004 relative to Notice of Disallowance (ND) No. 2002-002-101 (01) dated February 22, 2002 in the total amount of P42,000.00 2011- 01/31/2011 Appeal of Mr. Simon P. Babalcon, Jr., President, Samar State 019 University (SSU), et al., from Notice of Disallowance (ND) Nos. 05-081-101 (03) and 05-082-101 (03), both dated June 1, 2005, on the grant of Professional Development Incentive Allowance and Birthday, Grocery and Rice Allowances in the amounts of P2,320,000.00 and P539,000.00, respectively, pursuant to the
2011020
2011021
2011022
2011023
2011024
2011025
2011026
Collective Negotiation Agreement (CNA) of the agency 01/31/2011 Appeal of Engr. Manolito P. Mendoza, General Manager (GM), Talisay Water District (TWD), Talisay City, Negros Occidental from the Opinion of the General Counsel, this Commission, denying his request for monthly salary deduction of P2,000.00 for the settlement of Notice of Disallowance (ND) No. 2007-01-101 (05-06) dated May 28, 2007 in the total amount of P380,208.00 01/31/2011 Request of Engr. Noel G. Bien, General Manager, Tabaco City Water District (TCWD), Tabaco City, Albay, for reconsideration on the reduction of the retainer and appearance fees of Atty. Jose Vicente D. Fernandez as legal counsel of the TCWD from P12,000.00 to P10,000.00; from P1,500.00 to P1,000.00 for hearings within Tabaco City; and from P2,000.00 to P1,500.00 for hearings outside said City 01/31/2011 Appeal of the teachers and employees of Marcial O. Raola Memorial School (MORMS), Guinobatan, Albay, from Notice of Disallowance (ND) No. C-IV MORMS-04-01-03 dated September 13, 2004, on the grant of Cost of Living Allowance (COLA) for the period July 1989 to December 1999 in the total amount of P3,516,000.00 01/31/2011 Petition for Review of Legal and Adjudication Office National (LAO-N) Decision No. 2008-273-A dated April 4, 2008 affirming LAO-N Decision No. 2005-273 dated August 16, 2005 and Notice of Disallowance (ND) No. 2005-015 dated April 5, 2005 disallowing the payment of the one percent (1%) incentive allowance to officials and employees of the Philippine Overseas Employment Administration (POEA) in the total amount of P19,356,934.18 01/31/2011 Petition for Review of Adjudication and Settlement Board (ASB) Decision Nos. 2008-016 dated February 20, 2008 and 2008-040 dated October 27, 2008 denying the request of Ms. Lorna C. Manalo, Municipal Treasurer, Doa Remedios Trinidad (DRT), Bulacan, for relief from cash accountability for the loss through robbery of payroll fund in the amount of P636,860.21 01/31/2011 Request for reconsideration of Mr. Roberto B. Uy, Chairman, Bids and Awards Committee (BAC), Manila International Airport Authority (MIAA) of the pre-audit disallowance on the claim of Asiaphil Manufacturing Industries, Inc. (AMII) in the amount of P6,460,646.48 01/31/2011 Claim of Techphil, Inc., represented by its President and Principal Consultant, Architect Gregorio G. Sta. Maria, for payment of consultancy services for the Architectural and Engineering Design in the construction of the proposed Manila Hall of Justice in the total amount of P31,507,412.43 based on the adjusted estimated
2011027 2011028
2011029
2011030
cost of the project amounting to P1.666 Billion 01/31/2011 Motion of Mr. Jose L. Mercado for reconsideration of COA Decision No. 2009-091 dated September 22, 2009 relative to Administrative Case No. 2007-014 01/31/2011 Motion of Ms. Ma. Lourdes F. Rebueno, General Manager, National Development Company (NDC), for reconsideration of COA Decision No. 2010-052 dated April 8, 2010, denying NDCs request for COAs post facto written concurrence on the respective consultancy contracts of Attys. Aurora Ma. F. Timbol and Othelo C. Carag, as legal consultants of NDC 01/31/2011 Appeal of Ms. Ma. Luisa P. Martinez, former Principal Engineer A, Environmental Impact Assessment Division (EIAD), Environmental Management Department (EMD), National Power Corporation (NPC), from Adjudication and Settlement Board (ASB) Decision No. 2007-005 dated February 14, 2007, denying her motion for reconsideration of ASB Decision No. 2005-046 dated August 16, 2005, relative to her request for relief from property accountability for the loss of one (1) unit surveying equipment with acquisition cost of P438,000.00 01/31/2011 Resolution amending the penalty imposed on Mr. Rey A. Traje under COA Decision No. 2008-055 dated June 10, 2008 in Administrative Case No. 2005-005 for Grave Misconduct
COA DECISION DATE SUBJECT NO. 2011- 01/31/2011 Petition for Review filed by the Government Service Insurance 031 System (GSIS) thru its then President and General Manager, Winston F. Garcia, relative to COA Legal and Adjudication Office (LAO)-Corporate Decision No. 2006-036 dated June 29, 2006, affirming the disallowance on the purchase of paintings in the total amount of P53,501,698.34 2011- 01/31/2011 Appeal of Mayor Sabas M. Mabulo, et al., Municipality of San 032 Fernando, Camarines Sur, from the decision of the Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), Commission on Audit (COA) Regional Office No. V, Rawis, Legazpi City, relative to Notice of Disallowance (ND) MG San Fernando No. 2005-01-101(04) dated October 6, 2006 on the
2011033
2011034
2011035
2011036
2011037
2011038
2011039
2011040 2011041
purchase of 53 units of multi-cab by the said Municipality, in the total amount of P9,964,000.00 07/21/2011 Claim of Mr. Armin Suss, Editor-In-Chief, Taucher.Net GmbH, Germany against the Department of Tourism (DOT), Manila, for payment of advertising services of Philippine diving spots and destinations in the total amount of EUR20,000.00 07/22/2011 Appeal of Atty. Baltazar A. Sator, former Congressman, 2nd District of Davao del Norte, from COA Regional Office (RO) No. XI Decision No. 99-03 affirming the finding in the Special Audit Report disallowing the amount of P4,724,444.30 on the purchase of flipcharts and books funded under his Countrywide Development Fund 07/22/2011 Request for reconsideration of the denial of the appeals of Ms. Ofelia V. Bulaong, then General Manager, National Development Company (NDC), and Mr. Pedro E. Palallos, President, USIPHIL, Inc. (USIPHIL) on COA Decision No. 2009-028 dated May 4, 2009 sustaining the disallowance of the P15 Million loan extended to USIPHIL, Inc. 08/08/011 Appeal of then Asset Privatization Trust (APT), now Privatization and Management Office (PMO), from then COA Corporate Audit Office (CAO) I Decision No. 99-009 dated April 26, 1999, affirming the audit disallowances of the said agency amounting to P31,826,156.10 08/08/2011 Motion of Mr. Saturnino O. Pascua of Bolinao, Pangasinan, for reconsideration of COA Decision No. 2010-026 dated March 2, 2010 denying his claim for payment of damages against the Republic of the Philippines in the amount of P680,000,000.00 08/08/2011 Claim of Ms. Potenciana M. Evangelista, former Chief Revenue Officer IV, Bureau of Internal Revenue (BIR), Quezon City, for payment of back salaries and representation allowance and transportation allowance (RATA) from May 1, 1990 to July 31, 1990 totaling P37,005.00 08/08/2011 Appeal of Mr. Daniel I. Landingin, et al., incumbent and former officials of Local Water Utilities Administration (LWUA), from COA Corporate Government Sector (CGS) Cluster B Decision No. 2010-003 dated April 13, 2010, which affirmed Notice of Disallowance (ND) No. 09-001-GF-(06) dated July 21, 2009 relative to the payment of Extraordinary and Miscellaneous Expenses (EME) in the amount of P13,110,998.26 08/08/2011 Administrative Case No. 2009-015 against Ms. Evarissa A.G. Abiog for Insubordination and Indirect Contempt 08/08/2011 Claim of Mr. David Grace, Events Director, Outdoor Revolution, Ltd., London, United Kingdom (UK) against the Department of Tourism (DOT), T.M. Kalaw St., Manila, for payment of
2011042
2011043
2011044
2011045
advertising services during the FIFA World Cup Fun Fest in South Africa for the period June 11 to July 11, 2010 amounting to USD40,000.00 08/08/2011 Motion of Mr. Bayani V. Villanueva, et al., for reconsideration of COA Decision No. 97-526 dated August 7, 1997, denying the appeal of Mr. Godofredo N. Alcasid, Jr., in his capacity as then Director, Bureau of Soils and Water Management (BSWM), Quezon City, from audit disallowances on the payment of wages to the contractual personnel on "pakyaw" basis amounting to P310,917.95 08/08/2011 Motion of Commission on Audit (COA)-Land Bank of the Philippines (LBP) auditing personnel for reconsideration of COA Decision No. 2008-079 dated September 1, 2008 regarding payment of back allowances on Cost of Living Allowance (COLA) and Amelioration Allowance (AA) for the period July 1, 1989 up to March 16, 1999, and the petitions of COA-Bangko Sentral ng Pilipinas (BSP) and COA-Development Bank of the Philippines (DBP) auditing personnel for payment of back allowances and fringe benefits during the unenforceability of Department of Budget and Management (DBM)-Corporate Compensation Circular (CCC) No. 10 08/08/2011 Motion of Mayor Sixto B. de la Victoria, Municipal Mayor, and Arlene Rio V. Salvame-Villar, Municipal Accountant, both of the Municipality of Albuera, Leyte, for partial reconsideration of Adjudication and Settlement Board (ASB) Decision No. 2009-104 dated August 26, 2009, affirming the disallowance of P334,090.97 on the purchase of a military type jeep 08/08/2011 Motion of Dr. Filomena G. Delos Santos, Hospital Chief, Vicente Sotto Memorial Medical Center (VSMMC), Cebu City, et al., for reconsideration of COA Decision No. 2010-051 dated April 8, 2010 which affirmed Notice of Disallowance (ND) No. 2008-0901 (SAT) dated September 8, 2008 in the total amount of P3,386,697.10
COA DECISION DATE SUBJECT NO. 2011- 08/08/2011 Petition of Colonel Wilfredo O. Ona, Deputy Wing Commander,
046
2011047
2011048
2011049
2011050
2011051
2011052
2011053
410th Maintenance Wing, Philippine Air Force (PAF) Villamor Air Base, Pasay City, for review of National Government Sector (NGS)-Cluster B Decision No. 002 dated May 28, 2009, affirming Notice of Disallowance (ND) No. 08-01-102-(08) dated October 29, 2008 relative to the non-imposition of liquidated damages in the amount of P5,616,000.00 for the delay in the delivery of two (2) Overhauled Certified F-27 Dart Engines with Quick Engine Change (QEC) 08/08/2011 Request of Mr. Justo Porfirio LL. Yusingco, Deputy Director General for Finance and Administration, Philippine Economic Zone Authority (PEZA), Roxas Blvd. corner San Luis St., Pasay City, for authority to write-off its outstanding cash account with the Bureau of Treasury (BTr) in the amount of P4,448,645.14 08/08/2011 Appeal of Atty. Ma. Filomena L. Rosales, Brgy. Captain, Brgy. Dasmarias, Makati City, from COA Opinion No. 2009-062 and COA Decision No. 2010-017 dated September 11, 2009 and February 24, 2010, respectively, regarding the formers request from this Commission for an authority to sub-lease a portion of the privately-owned complex of the Dasmarias Village Association, Inc. (DVAI) for the construction of a barangay hall using barangay funds 08/08/2011 Claim of F.F. Cruz and Company, Inc. (FFCCI), against the Department of Public Works and Highways (DPWH), for payment of the cost of money at the rate of 6% per annum on the final billing or a total amount of P45,161,374.68 and additional cost of money at 6% per annum on cumulative accrued cost of money, relative to its dredging projects 08/08/2011 Claim of Ms. Debbie Rose C. Magat, Revenue Officer I, Bureau of Internal Revenue (BIR), Revenue District No. 74, Molo, Iloilo City, for payment of maternity leave pay equivalent to one month salary 08/08/2011 Appeal of Ms. Evelyn P. Florendo-Tablang, Officer-in-Charge (OIC), Employees Compensation Commission (ECC), from Adjudication and Settlement Board (ASB) Decision No. 2010-028 dated February 16, 2010, affirming Legal Services Sector (LSS) Decision No. 2009-107 dated March 3, 2009 relative to the payment of rice subsidy allowance to ECC personnel hired after July 1, 1989, in the total amount of P460,800.00 08/08/2011 Petition of Mr. Renato T. Albar, General Manager, Metro Kalibo Water District (MKWD), Kalibo, Aklan, to set aside the COA Order of Execution (COE) dated December 29, 2009 enforcing collection of Notice of Disallowance (ND) Nos. 2005-01-101(03) and 2005-04-101(03) in the amount of P2,101,243.08 08/16/2011 Appeal of former COA Commissioner Evelyn R. San Buenaventura from the Opinion of the Office of the General
2011054
2011055
2011056
2011057
2011058
2011059
2011-
Counsel (OGC), Legal Services Sector (LSS), this Commission, denying her claim of five years lump sum gratuity 08/17/2011 Money Claim of Joy-Ann Construction and Supplies, represented by Mr. Jude Thaddeus A. Gindap, against Metro Iloilo Water District (MIWD), Iloilo City, for the payment of services rendered under the Contract for Installation of Service Application and Construction Order (AREA II), in the total amount of P331,233.34 08/17/2011 Petition for Review of the Development Bank of the Philippines (DBP), Makati City, of COA Legal Services Sector (LSS) Decision No. 2009-334 dated October 13, 2009 affirming Notice of Disallowance (ND) No. BOD-2006-003 (2005) dated April 4, 2007 in the total amount of P1,574,121.62, relative to the foreign travels of DBP officials without the approval of the President of the Philippines 08/17/2011 Appeal of Ms. Josefina D. Paglinawan, retired Nurse, Col. Salvador T. Villa Memorial Hospital (Philippine National Railways [PNR] Hospital), from Notice of Disallowance (ND) No. 002-H dated October 5, 2007 amounting to P922,764.00 on the payment of her salaries, allowances, and other benefits from March 2003 to October 2005 08/17/2011 Appeal of Governor Teresita S. Lazaro, Province of Laguna, from COA Regional Legal and Adjudication Office (RLAO) IV Decision No. 2008-06 dated March 25, 2008, relative to Notice of Disallowance (ND) No. 2006-067-101(06) dated December 27, 2006, on the purchase of medicines, medical and dental supplies and equipment in Calendar Years (CYs) 2004 and 2005 by the said Province in the total amount of P118,039,493.46 08/17/2011 Automatic Review of COA Corporate Government Sector (CGS)Cluster B Decision No. 2010-007 dated June 4, 2010 granting the appeal of Gen. Narciso L. Abaya (Ret.), President and Chief Executive Officer (CEO), Bases Conversion Development Authority (BCDA) from Notice of Disallowance (ND) No. 10001-01111-(2007-2009) dated January 6, 2010 relative to the payment of rentals of vehicles used in the construction of SubicClark-Tarlac Expressway Project (SCTEP) Ramps in the Province of Tarlac in the aggregate amount of P2,006,553.72 08/17/2011 Petition for review of Mr. Michael Christian U. Kho, General Manager, Duty Free Philippines (DFP), of Legal Services Sector (LSS) Decision No. 2009-006 dated January 28, 2009, affirming Notice of Disallowance (ND) No. PTA-2006-001 dated July 13, 2006, disallowing the payment of 14th Month Bonus to DFP officials and employees in Calendar Year (CY) 2002 in the total amount of P14,864,500.13 09/14/2011 Request of Ms. Rosalinda Dimapilis-Baldoz, Administrator,
060
Philippine Overseas Employment Administration (POEA), for reconsideration of Legal and Adjudication Office-National (LAON) Decision No. 2005-132 dated April 22, 2005 which affirmed Audit Observation Memorandum (AOM) No. 2004-017 dated July 9, 2004 requiring certain fees collected by the POEA to be deposited to the General Fund
COA DECISION DATE SUBJECT NO. 2011- 10/17/2011 Motion of Mr. Leoncio P. Orilloza, Jr., Sangguniang Bayan (SB) 061 Secretary, Sindangan, Zamboanga del Norte, for reconsideration of COA Decision No. 2009-133, which affirmed Legal Adjudication Office (LAO)-Local Decision No. 2007-106 and LAO-Local Resolution No. 2007-026 on the disallowance of partial payment of his back salaries and fringe benefits 2011- 10/17/2011 Claim of Mr. Samuel S. Macatangay of P. Prieto St., Batangas 062 City, for payment of the balance of the purchase price of parcels of land located in Lagadlarin, Lobo, Batangas, subject of a Contract to Sell to Batangas State University (BSU), Batangas City, amounting to P42,294,555.00 2011- 10/17/2011 Appeal of Ms. Evelyn F. Tablang, Deputy Executive Director, 063 Employees Compensation Commission (ECC), et al., from COA Legal Services Sector (LSS) Decision No. 2009-342 dated November 17, 2009, affirming Notice of Disallowance (ND) Nos. 2006-003, 2006-001, and 2006-004 issued by the Audit Team Leader (ATL) disallowing the aggregate amount of P3,715,053.04 2011- 10/17/2011 Motion of Mr. Heriberto L. Ruanto, Director II and Chief, 064 Finance Division, Philippine Veterans Affairs Office (PVAO), for exclusion from liability for audit disallowances in the total amount of P1,184,502,828.88 covered by Notice of Disallowance (ND) Nos. 2008-003 and 2008-004 both dated August 29, 2008 2011- 10/17/2011 Request of General Counsel Romeo M. Mendoza, Jr., Philippine 065 Deposit Insurance Corporation (PDIC), for reconsideration of the deletion of the provision on the 1% Success Bonus contained in the Legal Service Agreement entered into by and between the PDIC and Atty. Joseph Emmanuel B. Cera 2011- 10/17/2011 Request of Ms. Celia C. King, Deputy Commissioner, Resource
066
2011067
2011068
2011069
2011070
2011071
2011072
Management Group (RMG), Bureau of Internal Revenue (BIR), Quezon City, for write-off of unliquidated cash advances representing Payroll Funds (Account 106) of Ms. Victoria S. Gutierrez, former Disbursing Officer, BIR, Revenue Region 7 (RR7) under Funds 101 and 152 amounting to P2,405,442.07 and P684,068.93, respectively, or a total of P3,089,511.00 10/17/2011 Motion of Mr. Modesto D. Detera, et al., President, Partido State University (PSU), Goa, Camarines Sur, for reconsideration of Notice of Disallowance (ND) No. National Government Sector (NGS) C-IV PSU 2007-001-164-(07) dated February 22, 2007 on the payment of Crisis Alleviation Allowance (CAA) to its personnel, in the amount of P5,000.00 each in Calendar Year (CY) 2004 or in the total amount of P1,437,500.00 10/17/2011 Motion of Mayor Darlene Magnolia R. Antonino-Custodio, General Santos City, for reconsideration of COA Decision No. 2011-006 dated January 20, 2011, affirming COA Legal Services Sector (LSS) Opinion No. 2010-021 dated March 25, 2010, relative to the grant of additional incentives and/or retirement benefits to local employees 10/17/2011 Appeal of Ms. Evelyn C. Cruzada, President, Leyte Normal University (LNU), Tacloban City, from Notice of Disallowance (ND) No. 06-011-101(TF) (05) dated November 22, 2006 issued by the then Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. VIII, Palo, Leyte, on the grant of meal allowance to the faculty members and administrative personnel of the LNU in the total amount of P1,027,160.00 10/17/2011 Motion of Hon. Janet E. Torres, City Mayor, et al., Bago City, Negros Occidental, for reconsideration of the denial of her appeal from the Final Order of Adjudication (FOA) dated July 6, 2005 relative to Notice of Disallowance (ND) Nos. 2004-001-101 (2001), 2004-002-101 (2001) and 2004-003-101 (2001), all dated February 2, 2004 and 2004-004-101 (2003) dated March 12, 2004 in the total amount of P327,886.11 10/17/2011 Request of Mr. Alfonso G. Cusi, General Manager, Philippine Ports Authority (PPA), Ports Management Office (PMO), South Harbor, Port Area, Manila, for authority to write off from the PPA's books of accounts, long outstanding receivables from debtors/shipping companies in the aggregate amount of P1,959,553.56 as adjusted 10/17/2011 Clarification of the Opinion of then COA General Counsel Sofronio L. Flores, Jr., under the 2nd Indorsement dated March 21, 2006, relative to the payment of leave benefits of barangay officials for the years 1992 to 2004 vis--vis Civil Service Commission (CSC) Memorandum Circular (MC) No. 12, s. 2007
dated July 24, 2007 2011- 10/17/2011 Administrative Case No. 2010-045 against Mr. Enrico L. Umerez, 073 State Auditor II, for Grave Misconduct and Violation of Reasonable Office Rules and Regulations 2011- 10/20/2011 Appeal of Dr. Angeles P. Silva, Schools Division Superintendent 074 (SDS), Division of Lipa, Department of Education (DepEd), Lipa City, from audit disallowances of various disbursements charged to the Special Education Fund (SEF) amounting to P8,829,171.06 2011- 10/20/2011 Claim of Ms. Violeta C. Ilagan (and Ms. Maria Cusi Ilagan) 075 against the National Transmission Corporation (TransCo) for payment of the remaining balance of just compensation in the amount of P6,619,060.00 and legal interest from the time of the taking of possession of their property
COA DECISION DATE SUBJECT NO. 2011- 10/21/2011 Claims of various contractors against the Department of Public 076 Works and Highways, Cordillera Administrative Region (DPWHCAR), for payment of accomplished works relative to earthquakerelated projects along Kennon Road, Baguio City, in the total amount of P16,696,656.10 2011- 10/21/2011 Request of Mr. Danilo C. Moro, Chief Accountant, General 077 Headquarters (GHQ), Armed Forces of the Philippines (AFP), Quezon City, for exclusion from liability in Notice of Disallowance (ND) No. 2009-N-09-05-004 (1999) dated April 12, 2009 relative to the purchase of rubber boats 2011- 10/21/2011 Request of Honorable Ronaldo V. Puno, former Secretary, 078 Department of the Interior and Local Government (DILG), A. Francisco Gold Condominium II, EDSA, Diliman, Quezon City, for authority to dispose of the DILG Aircraft Super King Air 200 through negotiated sale in the amount of P10,150,000.00 2011- 11/03/2011 Petition of Dr. Lauro B. Tacbas, et al., President, Philippine 079 Association of State Universities and Colleges (PASUC), for review of Legal and Adjudication Office (LAO) - National Decision No. 2008-102-B dated September 15, 2008 which affirmed the disallowance relative to the payment of additional honoraria to the members of Governing Boards of State
2011080
2011081
2011082
2011083
2011084
2011085
2011086
Universities and Colleges 11/16/2011 Petition for Review of Hon. Ismael V. Tumaru, M.D., Municipal Mayor, Municipality of Aparri, Cagayan, of Legal and Adjudication Office (LAO)-Local Decision No. 2007-175 dated December 21, 2007 relative to the audit findings embodied in the special audit report dated July 25, 2006 on selected transactions of the said municipality 11/16/2011 Motion of Ms. Anita Pamintuan-Ascano, former Teacher, Epifanio delos Santos Elementary School, Manila, represented by her husband, Mr. Nicomedes U. Ascano for reconsideration of COA Decision No. 2010-012 dated February 9, 2010 denying the claim for backwages and other benefits amounting to P76,315.50 11/16/2011 Appeal of Atty. Nilo J. Flaviano, Legal Counsel for the unpaid vendors of Lot Nos. 41 and 43, General Santos City, relative to Notice of Disallowance (ND) No. 2004-046 dated March 18, 2004 disallowing partial payment of right-of-way claim in the amount of P24,299,458.34 on the said lots covered by Original Certificate of Title (OCT) No. (V-270) (RO-13-A) 11/16/2011 Motion of Mr. Joel T. Reyes, et al., Governor of the Province of Palawan, for reconsideration of COA Decision No. 2008-087 dated September 2, 2008, affirming Legal and Adjudication Office (LAO)-Local Decision No. 2006-056 dated April 19, 2006 relative to Notice of Charge (NC) No. 2004-04-101 dated August 30, 2004 for the under-collection of additional levy of the assessed value of real property for the Special Education Fund (SEF) of the Municipality of Narra, Palawan, in the amount of P1,125,416.56 11/16/2011 Petition of Mr. Carlos T. Castro, President and General Manager, Land Bank Realty and Development Corporation (LBRDC), Malate, Manila, for review of the legality of withholding the monetary value of Terminal Leave Benefits (TLB) of Dr. Edward L. Fereira, former LBRDC President and General Manager, amounting to P60,000.00 11/16/2011 Motion of Mr. Agustin R. Bengzon, President and Chief Executive Officer (CEO), Development Bank of the Philippines Leasing Corporation (DLC), for reconsideration of COA Legal Retainer Review No. 2010-007 dated January 20, 2010, denying the request of DLC for COA concurrence to the legal consultancy contracts entered into by DLC with Attys. Lamberto V. Pia and Atty. Alberto R. Palacios 11/16/2011 Appeal of Mayor Amando C. Aumento, Sr., Municipality of Tunga, Leyte, from the decision of the then Officer-in-Charge (OIC), Office of the Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. VIII, Palo, Leyte, affirming Notice of Disallowance (ND) No. 06-011-
2011087
2011088
2011089
2011090
101(04-05) dated October 31, 2006 relative to the procurement of one (1) unit farm/land tractor amounting to P1,100,000.00 11/16/2011 Request of Mr. German P. Tuguigui, Port Manager, Philippine Ports Authority, Port Management Office (PPA-PMO) Limay, Brgy. Lamao, Limay, Bataan, for authority to write-off from the books of accounts of PPA-PMO Limay, Bataan, long outstanding receivables from the Philippine National Oil Company (PNOC) Shipping and Transport Corporation (STC), in the aggregate amount of P1,192, 174.47 11/16/2011 Request of Atty. Juliana B. Carbon, General Manager, Bacolod City Water District (BACIWA), Bacolod City for condonation of compromise fees and penalty interests totaling P10,739.84 imposed on the disconnected Account No. 10-002468-9/01-1201610 registered in the name of Concepcion Navarra 11/16/2011 Claims of Mesdames Hernalita O. Martinez, Computer Operator III, Withholding Tax Division (WTD) and Alicia A. Jose, Revenue Officer II, Audit Information Tax Exemption and Incentives Division (AITEID), both of the Bureau of Internal Revenue (BIR), National Office, Quezon City, for payment of Loyalty Pay (LP) for Calendar Year (CY) 2006 in the total amount of P10,000.00 11/16/2011 Claim of Mr. Lauro S. Ignacio, Department Manager/Head, Land Bank of the Philippines (LBP), Butuan Branch, Butuan City, for reimbursement of litigation expenses in the amount of P20,000.00
COA DECISION DATE SUBJECT NO. 2011- 11/16/2011 Automatic review of COA Regional Office (RO) No. VII 091 Decision No. 09-009 dated June 9, 2009 which lifted Notice of Disallowance (ND) Nos. 2005-29-101-(2005) N8-08-000-857219 and 2005-30-101-(2005) N8-08-000-858-220, both dated July 22, 2008, relative to two (2) projects undertaken by the Cebu 2nd Engineering District, Department of Public Works and Highways (DPWH), Lawaan, Talisay City, Cebu in the amounts of P5,099.71 and P80,649.75, respectively 2011- 11/16/2011 Request of Mr. Conrado A. Limcaoco, Jr., former Secretary, 092 Philippine Information Agency (PIA), Visayas Avenue, Quezon
2011093
2011094
2011095
2011096
2011097
2011098
2011099
City, for authority to write-off dormant accounts from the books of the agency totaling P16,516,176.40 11/16/2011 Request of Ms. Jane C. Kis-ing, Member, Womens MultiPurpose Cooperative, Inc. (WMPCI), for condonation of WMPCIs outstanding balance to the Department of Science and Technology (DOST) Small Enterprise Technology Upgrading Program (SET-UP) amounting to P121,598.00 12/13/2011 Claim of F.F. Cruz and Company, Inc. for payment of ValueAdded Tax (VAT) differential in connection with the construction of Contract Package 6PY-2, Culasi-Nabas Road, Antique and Aklan Provinces, Sixth Road Project, Road Improvement Component, Loan No. 1473-PHI, in the total amount of P15,620,627.98 12/13/2011 Claim of 310 Construction Specialists Corporation against the City Government of Pasig, for payment of price escalation cost pursuant to Arbitral Award in Construction Industry Arbitration Commission (CIAC) Case No. 31-2006 in the amount of P18,462,083.01 12/13/2011 Appeal of Ms. Edda V. Henson, Administrator, and Mr. Pelagio R. Alcantara, Jr., Chief, Urban Planning and Community Division, both of Intramuros Administration (IA), Department of Tourism (DOT), from COA National Government Audit Office II (NGAO II) Decision dated March 31, 1998 affirming Notice of Disallowance (ND) No. 97-0001-101 (92-93) DATED June 5, 1997, relative to the construction of House Nos. 5, 6 and 7 at the Plaza San Luis Complex, in the total amount of P2,328,186.00 12/13/2011 Letter dated March 18, 2009 of Director General Lilia B. de Lima, Philippine Economic Zone Authority (PEZA), requesting that the ex-officio members of the PEZA Board of Directors be no longer required to refund the per diems they received, and to lift the order to withhold the payment of the salaries or any money due the persons liable as decreed under COA Decision No. 2006-009 dated January 31, 2006 relative to Notice of Disallowance (ND) Nos. 2001-001-101 to 2001-008-101, in the total amount of P1,422,000.00 12/13/2011 Claim of Ms. Estrella L. Mallillin, Chief, Collection Section, Bureau of Internal Revenue, Revenue Region (BIR-RR) No. 3, Revenue District (RD) No. 13, Tuguegarao City, for payment of back salary and other benefits for the month of December 2002 in the total amount of P28,588.00 12/13/2011 Request of Ms. Petrita Y. Bonilla, Senate Avenue, Senate Village, Novaliches, Caloocan City, to pay only the penalties for the years 2001 to 2004 and for condonation of penalties imposed for the years 2005 to 2009 relative to the Fishpond Lease Agreement granted to her by the Bureau of Fisheries and Aquatic Resources
2011100
2011101
2011102 2011103
2011104
2011105
(BFAR) 12/13/2011 Request of Atty. Jesse H.T. Andres, then Chief of Staff, Office of the Vice-President (OVP), PNB Financial Center Bldg., Diosdado Macapagal Avenue, Pasay City, for authority to write off receivables-disallowances/charges totaling P5,422,230.85 12/13/2011 Claim of Mr. Servillano S. Salonga of Myrna's Construction and Supply against the City of Manila for payment of additional works in the repair and improvement of Ospital ng Maynila Medical Center (OMMC) amounting to P9,900,000.00 12/13/2011 Request of Mr. Jose C. Nograles, President, Philippine Deposit Insurance Corporation (PDIC), for exemption from publication in the COA Website of its 2009 Annual Audit Report 12/14/2011 Request of the National Housing Authority (NHA) for authority to write off the receivables from the Philippine Coconut Authority (PCA), in the amount of P3,011,035.45, representing the advances made for the construction of the "Ang Tahanan Project" (Coconut Palace) at the Cultural Center of the Philippines (CCP) Complex, Roxas Boulevard, Manila 12/16/2011 Automatic review of COA Corporate Government Sector, Cluster C (CGS-C) Decision No. 2011-008 dated March 22, 2011 granting the appeal of Dr. Enrique T. Ona, et al., of the National Kidney and Transplant Institute (NKTI) from Notice of Disallowance (ND) No. 2010-001-GF-09 dated June 10, 2010 in the amount of P4,199,999.99 representing consultant fees paid to Oscar R. Ruivivar and Associates, in violation of Republic Act (R.A.) No. 9184, the Government Procurement Reform Act 12/20/2011 Claim of Mr. Genaro G. Reyes, President, Genaro G. Reyes Construction, Inc. (GGRCI) against the Department of Public Works and Highways (DPWH), for payment of standby time of equipment in connection with the construction of the Lower Agusan Development Project, Stage 1, Phase I in the amount of P23,625,622.92
COA DECISION DATE SUBJECT NO. 2011- 12/29/2011 Claim of Ms. Lourdes Aquilina M. Zingapan, Vice President, 106 Movertrade Corporation (Movertrade, for brevity), No. 731
2011107 2011108
12/29/2011
12/29/2011
2011109
12/29/2011
2011110
12/29/2011
2011111
12/29/2011
2011112
12/29/2011
2011113
12/29/2011
Romualdez St., Ermita, Manila, against the Department of Public Works and Highways (DPWH), Bonifacio Drive, Port Area, Manila, for payment of dredging works with side dumping of spoils in Pampanga Bay and the primary Pasac-Guagua-San Fernando Waterways in Pampanga amounting to P7,354,897.10 Request of the Bayugan West District Teachers, Employees and Community Cooperative (BAWDISTECCO) for the condonation of penalties and surcharges in the total amount of P298,673.52 Automatic Review of the Corporate Government Sector (CGS)Cluster B Decision No. 2010-013 dated November 24, 2010 lifting the pre-audit disallowance relative to the delivery and other charges of three Diesel Multiple Units (DMUs) and five packages of spare parts amounting to P454,492.67 Automatic review of the decision of the Regional Director (RD), COA Regional Office No. VI, Ungka I, Pavia, Iloilo, granting the request of Ms. Meriem P. Collado, retired Schools Division Superintendent, Department of Education (DepEd), Division of Guimaras, Jordan, Guimaras for exclusion from liability from Notice of Disallowance (ND) No. 09-001-101-(08) dated July 16, 2009, relative to the study tour to Melbourne and Sydney, Australia in the total amount of P153,932.00 Appeal of Hon. Leandro B. Verceles, Jr., former Governor, Province of Catanduanes from Notice of Disallowance (ND) No. PG Catanduanes 2004-001-101(03) dated June 29, 2005 relative to the grant of extra cash gift amounting to P3,707,500.00 to provincial officials and employees Motion of Atty. Rene K. Burdeos, Regional Director (RD), Department of the Interior and Local Government (DILG), Region X, Cagayan de Oro City, for reconsideration of Legal and Adjudication Office-National (LAO-N) Decision No. 2008065 dated September 4, 2008 affirming various disallowances representing the grant of Monetary Award, Medical Allowance and Rice Allowance to agency officials and employees in the total amount of P5,040,414.44 Request of former Secretary Gabriel S. Claudio, Head, Presidential Legislative Liaison Office (PLLO), Office of the President, Malacaang, Manila, for authority to write-off from the books of accounts of the PLLO, long outstanding accounts receivable arising from disallowances/charges in the total amount of P1,171,184.05 Request of Engr. Marcelino P. Manalo, Provincial Irrigation Officer II, National Irrigation Administration (NIA), Camiling River Irrigation System, Malacampa, Camiling, Tarlac, for reconsideration of COA Adjudication and Settlement Board (ASB) Decision No. 2009-001 dated January 16, 2009, in view
2011114
2011115
2011116
2011117
2011118
2011119
2011120
of the recovery of the lost Crawler Crane valued at P4,902,946.00 112/29/2011 Request of Honorable Amando M. Tetangco, Jr., Governor, Bangko Sentral ng Pilipinas (BSP), for exemption from the publication in the COA Website of BSP's Annual Audit Report (AAR) 12/29/2011 Request of Honorable Renato C. Corona, Chief Justice, Supreme Court (SC), for exemption from the publication in the COA Website of the SC and Presidential Electoral Tribunal (PET) Annual Audit Reports (AAR) for 2009 12/29/2011 Claim of Kamagong Builders & Developers Corporation for payment of Value-Added Tax (VAT) differential in connection with the Implementation of Civil Works for Philippine-Japan Friendship Highway Rehabilitation Project, Phase I, CalauagMatnog Road Contract Package No. VIII, Daet-Sipocot Section, Camarines Sur, in the amount of P15,989,664.84 12/29/2011 Appeal of Mr. Isaac S. Puno III, Officer-in-Charge, Bases Conversion and Development Authority (BCDA), from Notice of Disallowance (ND) No. 10-002-01111-(2007-2008) dated January 6, 2010, disallowing payment totaling P4,628,400.00 for rentals of vehicles used in the construction of overpasses for the Subic-Clark-Tarlac Expressway (SCTEX) Project 12/29/2011 Claim of Mr. Gerardo S. Surla, Chairman of the Board of Directors, GAMPIK Construction and Development, Inc. against the Department of Public Works and Highways (DPWH), for the payment of work accomplished for the Supply and Installation of Street Lighting Facilities (decorative lamps) from Bridge 1 to Punta Engano Section, Lapu-lapu City under Contract ID No. 06HO0051, and along S. Osmea Blvd. and Transcentral Highway, Km. 4.589 to Km. 7.289, Cebu City under Contract No. 06HO0045 in the total amount of P79,319,072.96, plus interest computed from demand of payment 12/29/2011 Automatic review of COA Regional Office No. IX Decision No. 2010-17 dated October 28, 2010 relative to the Appeal of Isabela City Water District (ISAWAD), represented by Atty. Quirino G. Esguerra, Jr., Legal Counsel, from Notice of Disallowance (ND) Nos. 2006-001 (2005) to 2006-004 (2005), all dated January 25, 2007, on the payments of increase in the salary and Representation Allowance and Transportation Allowance (RATA) of the General Manager (GM); increase of legal retainer's fee, and payment of honorarium of Office of the Government Corporate Counsel (OGCC) lawyer 12/29/2011 Automatic review of the lifting by the then Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. I, San Fernando City, La Union, of various
Notices of Disallowance (NDs) on the Extra Christmas Bonus granted to Department of Education (DepEd) Region I officials, teachers and employees, in the total amount of P17,756,851.63
COA DECISION DATE SUBJECT NO. 2011- 12/29/2011 Petition for review of Ms. Adelaida T. Torralba, et al., all of the 121 General Mariano Alvarez Water District (GMAWD), General Mariano Alvarez (GMA), Cavite of COA Adjudication and Settlement Board (ASB) Decision No. 2008-028 dated August 15, 2008, affirming COA Legal and Adjudication Office-Corporate (LAO-C) Decision No. 2006-039 dated July 6, 2006 denying the request for reconsideration of Notice Disallowance (ND) No. 2004-165-101(99-02) dated December 22, 2004 in the amount of P222,518.91 2011- 12/29/2011 Request of Mr. Junio M. Ragragio, General Manager, Philippine 122 National Railways (PNR), Tondo, Manila, for approval of the sale of PNR-owned parcels of land totaling 15,495 square meters, with improvements, including the former PNR Hospital located at Caloocan City, to Systems Technology Institute (STI) 2011- 12/29/2011 Request of Atty. Charito L. Planas, Executive Director, Nayong 123 Pilipino Foundation, Inc. (NPFI), for authority to write-off from NPFI's books of accounts long outstanding receivables representing rental arrears of 72 NPFI concessionaires amounting to P6,061,185.84 2011- 12/29/2011 Appeal of Atty. Fatima G. Asdala from COA Adjudication and 124 Settlement Board (ASB) Decision No. 2009-083 dated July 16, 2009 denying her request for relief from money accountability for and in behalf of her late husband, Atty. Wynne B. Asdala, former Director III, Law Department, Commission on Elections (COMELEC), in the total amount of P342,972.35 representing unliquidated cash advances 2011- 12/29/2011 Claim of Mr. Roberto A. Enriquez, Proprietor of RAE Payloader 125 Services (RPS), against the City Government of San Jose Del Monte (SJDM), Bulacan, for payment of the Equipment Rental for services rendered at the City's Sanitary Landfill at Minuyan Proper, in the amount of P1,457,000.00
2011- 12/29/2011 Administrative Case No. 2009-016 against Ms. Jerenia C. 126 Samaco, State Auditor III, for Violation of Reasonable Office Rules and Regulations 2011- 12/29/2011 Appeal of Atty. Claudio A. Nistal, Jr., Chief, Legal Division, 127 Department of Environment and Natural Resources (DENR), CARAGA Regional Office, for and behalf of the personnel of the agency, from the disallowances issued by the then Regional Cluster Director (RCD), Legal and Adjudication Sector (LAS), COA Regional Office No. XIII, CARAGA, on the payment of Collective Negotiation Agreement (CNA) Incentive and Signing Bonus 2011- 12/29/2011 Motion of Honorable Luis E. Agbayani, former Municipal Mayor 128 and Engr. Godofredo A. Taboy, Municipal Engineer, both of the Municipality of Sual, Pangasinan, for reconsideration of Legal and Adjudiccation Office-Local (LAO-L) Decision No. 2006-098 dated September 13, 2006, affirming Notice of Disallownace (ND) Nos. RLA 101-05-06-04 and RLA-101-05-06-04, both dated June 29, 2005 amounting to P6,009,403.31 and P3,516,136.01, respectively 2011- 12/29/2011 Motion to Resolve the Motion to Clarify and Thereafter Revisit 129 COA Resolution (Decision) No. 2005-030 dated May 26, 2005 filed by Atty. Efren L. Dizon, Counsel for Messrs. Vicente De Guzman and Miguel Catipon, Department of Agriculture (DA), Regional Office No. IV, Quezon City
COA DECISION DATE SUBJECT NO. 2012- 01/31/2012 Request of Ms. Maria Theresa G. Gutierrez, Cashier III and Cash 003 Collecting Officer, National Food Authority (NFA), National Capital Region (NCR), North District Office (NDO), Valenzuela City, Metro Manila, for relief from accountability for the loss through robbery of P10,105,687.25, representing NFA's undeposited collections and motion for reconsideration of the decision dated September 11, 2008 of the then COA Director, Cluster V-Agricultural, Trading and Promotional, Corporate Government Sector (CGS) on the withholding Order of her salaries/emoluments
2012- 02/01/2012 Petition of the Development Bank of the Philippines (DBP), for 004 review of Corporate Government Sector (CGS)-A Decision No. 2010-001 dated June 2, 2010, affirming Notice of Disallowance (ND) No. SOC-2006-12(06), dated June 19, 2007 on the increase in the compensation of DBP senior officers amounting to P17,380,307.64

Legal Services Sector

Enviado por

Dados do documento

Descrição original:

Direitos autorais

Formatos disponíveis

Compartilhar este documento

Compartilhar ou incorporar documento

Opções de compartilhamento

Você considera este documento útil?

Este conteúdo é inapropriado?

Direitos autorais:

Formatos disponíveis

Legal Services Sector

Enviado por

Direitos autorais:

Formatos disponíveis

LEGAL SERVICES SECTOR OFFICE OF THE GENERAL COUNSEL OPINIONS CY 2010