Case Digest (G.R. No. 253199)
Facts:
Macalino v. Commission on Audit, G.R. No. 253199, November 14, 2023, the Supreme Court En Banc, Marquez, J., writing for the Court.Petitioner Raul F. Macalino ran for vice mayor of San Fernando City, Pampanga, in May 2013 and lost. On July 1, 2013 he entered into a Contract of Service with the Municipal Government of Mexico, Pampanga, to serve as Legal Officer II for the period June 1, 2013 to July 30, 2014 at a monthly salary of PHP 26,125.00. He received wages and Personnel Economic Relief Allowance (PERA) for the period July 1, 2013 to December 31, 2013.
The Office of the Audit Team Leader, Audit Group H Team 6, Commission on Audit (COA) issued Notice of Disallowance (ND) No. 14-001-100-(13) dated March 28, 2014 disallowing PHP 149,015.00 paid to Macalino because he was a losing candidate within one year of the May 2013 elections, and held several municipal officers (including the mayor and accounting officers) and Macalino jointly liable to return the amount. Macalino appealed to COA Regional Office No. III, which in Decision No. 2014-91 (Nov. 12, 2014) affirmed the ND as violative of Article IX‑B, Section 6, Constitution and Section 94(b), Republic Act No. 7160 (Local Government Code) and COA/CSC rules.
Macalino sought further review before the Adjudication and Settlement Board of COA, treated by COA Proper as a petition for review. On August 9, 2019 COA Proper denied his petition (Decision No. 2019-305) and, by Resolution dated January 21, 2020, again sustained the disallowance but excluded the disbursing officer f...(Subscriber-Only)
Issues:
- Did the Commission on Audit commit grave abuse of discretion amounting to lack or excess of jurisdiction in affirming the Notice of Disallowance?
- Does the one‑year prohibition in Article IX‑B, Section 6 of the 1987 Constitution and Section 94(b), R.A. No. 7160 apply to persons engaged under a contract of service/job order or consultancy, and to appointments in a different local government unit than the one where the candidate lost?
- Is petitioner civilly liable for return of the disallowed amount and, if so, should the principle of quantum meruit be applied to reduce his liability or should ...(Subscriber-Only)
Ruling:
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Ratio:
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Doctrine:
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