Title
Ablong vs. Commission on Audit
Case
G.R. No. 233308
Decision Date
Aug 18, 2020
Teachers unaware of disallowed allowances; COA failed to notify them, violating due process. Supreme Court remanded case for proper appeal.
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Case Digest (G.R. No. 233308)

Facts:

  1. Grant of Economic Relief Allowance (ERA):

    • In 2008, the Board of Regents of Negros Oriental State University (NORSU) passed Board Resolution No. 28, granting an Economic Relief Allowance (ERA) of P25,000 to all personnel and officials of NORSU. This allowance was increased to P30,000 in 2009 and 2010.
    • Petitioners, who are teachers at NORSU, received the ERA from 2008 to 2010.
  2. Notice of Disallowance (ND):

    • On January 27, 2011, the Commission on Audit (COA) Audit Team issued Notices of Disallowance (NDs) for the ERA payments, citing lack of approval from the President of the Philippines and illegal debiting from tuition fees and other school charges.
    • The NDs were delivered to NORSU's Acting Chief Accountant, Liwayway G. Alba, on February 16, 2011. No appeal was made, leading to the issuance of a Notice of Finality of Decision (NFD) on August 31, 2011, and a COA Order of Execution (COE) on November 23, 2011.
  3. Petitioners' Awareness and Actions:

    • Petitioners claimed they were unaware of the NDs until November or December 2011, when they received copies of the NFD from the Office of the Dean.
    • On January 18, 2012, petitioner Delilah J. Ablong requested COA to reconsider the COE, arguing they were not informed of the disallowance. COA denied the request on February 7, 2012, stating the NFDs were final and executory.
  4. Petition for Review and COA Decision:

    • Petitioners filed a Petition for Review with COA Proper, which was dismissed on July 28, 2016, for being filed beyond the six-month reglementary period and for being an improper remedy.
    • COA ruled that the proper subject of appeal is the ND itself, not a letter-reply from a Regional Director enforcing COEs.
  5. Petition for Certiorari:

    • Petitioners filed a Petition for Certiorari before the Supreme Court, arguing denial of due process and good faith in receiving the ERA.

Issue:

  1. Whether the Commission on Audit (COA) committed grave abuse of discretion in upholding the Notices of Finality of Decision (NFDs) and COA Orders of Execution (COEs) despite:
    • Lack of actual service of the Notices of Disallowance (NDs) to petitioners.
    • Good faith on the part of petitioners in receiving the Economic Relief Allowance (ERA).

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)


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