G.R. No. 246114 - Nicolas vs. Task Force Abono

The Department of Agriculture (DA) had a Ginintuang Masaganang Ani (GMA) Program under Republic Act No. 8435 (Agriculture and Fisheries Modernization Act of 1997).
On February 3, 2004, the Department of Budget and Management issued Special Allotment Release Order (SARO) No. E-04-00164 for PHP 728,000,000.00 to implement the Farm Inputs and Farm Implements Program (FIFIP).
After deductions, PHP 723,000,000 was transferred to Regional Field Units (RFUs), and the Provincial Government of Isabela (LGU-Isabela) received PHP 23,000,000.

Upon request and DA approval, LGU-Isabela, represented by Governor Faustino S. Dy, Jr., entered into a Memorandum of Agreement (MOA) with DA-RFU II on March 18, 2004 for FIFIP implementation across municipalities.
The MOA, notarized on March 19, 2004, transferred the PHP 23,000,000 sub-allotment to LGU-Isabela for procurement of farm inputs/implements.
LGU-Isabela was to procure according to government rules and submit Certificates of Acceptance upon delivery.
DA approved Advice Sub-Allotment No. 101-2004-129; PHP 14,950,000 (65% tranche) was transferred on March 23, 2004; PHP 8,050,000 second tranche later released on May 7, 2004.

Provincial Agriculturist Danilo B. Tumamao requested six units each of Massey Ferguson MF445 farm tractors and ACT 20x24.2 gang trailing harrows, totalling estimated cost PHP 12,468,000 for the Isabela Grains Project.
Nicolas, then Provincial Treasurer, certified cash availability; Governor Dy approved.
The Isabela PBAC issued a certification (signed by relevant officials) stating a public bidding was held on March 18, 2004 awarding contract to Equity Machineries, Inc. (EMI).
Purchase Order No. 04-03-008 was issued, yet EMI delivered only eight out of 12 machines with invoice of PHP 8,312,000.
Nicolas and the Provincial Inspectorate Team signed an undated Certificate of Inspection; Governor Dy signed Certificate of Acceptance on April 28, 2004, witnessed by Nicolas and Vice Governor.
The Disbursement Voucher (DV) for PHP 8,009,745.45 was issued and payment made to EMI.

The Commission on Audit issued Audit Observation Memoranda in October 2004, noting irregularities including farm machineries being distributed to barangay officials without clear purpose.
A list of farm inputs under GMA Program was provided later in 2005.

On December 10, 2012, Task Force Abono-Field Investigation Office (TFA-FIO) filed complaints for violation of RA 3019 (Anti-Graft Law) and Article 220 of the Revised Penal Code, plus administrative charges of dishonesty, grave misconduct, and conduct prejudicial to the best interest of the service against Nicolas and others.
The complaint alleged no proper public bidding was conducted, irregularities in documents, misuse of funds, and collaboration with EMI to the government's injury.

Nicolas claimed funds initially intended for liquid fertilizers had savings that could be used to purchase the farm machineries under FIFIP, as continuing appropriation.
He argued his certifications were ministerial duties performed with good faith, based on the documentation.
Nicolas highlighted his long career and prior recognition, as well as absence of pending administrative cases.

The Ombudsman found Nicolas and co-respondents guilty of dishonesty, grave misconduct, and conduct prejudicial to the best interest of the service and imposed dismissal with accessory penalties.
The Ombudsman noted that procurement was premature and flawed: no prior project proposal, no market survey, public bidding documents post-dated the supposed bidding, and the procurement was actually for a different project (Isabela Grains Project).
Specifying brands and undated documents violated procurement laws.
Nicolas's defense was rejected due to his active role and failure to question irregularities.

The CA affirmed the Ombudsman ruling, upholding jurisdiction despite Nicolas's retirement and later elective office.
The CA found Nicolas was an accountable officer who participated actively in the illegitimate disbursement.
The CA stressed his knowledge and failure to object to irregularities.

Whether the Ombudsman had jurisdiction despite Nicolas's retirement and later positions.
Whether Nicolas was correctly found administratively liable for dishonesty, grave misconduct, and conduct prejudicial to the best interest of the service.

Did the Ombudsman have jurisdiction over Nicolas despite his retirement and change in office?

Was Nicolas guilty of grave misconduct, dishonesty, and conduct prejudicial to the best interest of the service?

Was Nicolas denied his right to speedy disposition causing dismissal of charges?