Case Summary (G.R. No. 252367)
Relevant Facts
Abpi was concurrently the Provincial Engineer of Maguindanao and the Caretaker of DPWH-ARMM from 03 October 2005 until his retirement in 2012. The COA initiated a Special Audit Team (SAT) to evaluate the utilization and management of funds from January 2008 to December 2009. The SAT uncovered improper utilization and management of funds, leading to multiple NDs. Abpi's role as an approving officer involved signing various documents, awarding contracts without public bidding, and certifying project completions with deficiencies.
Initial Appeals and COA Findings
On 14 June 2013, Abpi contested the audit findings through an Appeal Memorandum, asserting his good faith reliance on subordinate certifications. The SAT had earlier issued NDs due to apparent documentation deficiencies. The COA’s Special Audits Office later denied the appeal, maintaining that Abpi’s actions could not be considered merely ministerial, given the existing deficiencies, thus holding him accountable.
COA Decision on Review and Finality
On 19 October 2016, the COA dismissed Abpi's Petition for Review as it was filed out of time, upholding the NDs. Despite ruling the appeal as untimely, COA Chairperson Michael Aguinaldo indicated in a separate opinion that the disallowance amount could be adjusted if materials were delivered or work completed. Following this, a notice confirming the finality of the decision was issued on 28 February 2018.
Further Appeals and COA Resolution
Abpi filed an Omnibus Motion for reconsideration and exclusion from liability, which the COA denied on 29 January 2020, asserting that the appeal had been made too late and that the audit findings were sufficient to deem the transactions irregular. The COA distinguished Abpi’s role as more than just an approving authority, noting his direct participation in the transactions.
Jurisdictional Issues and Legal Analysis
The issues revolved around whether the COA abused its discretion in sustaining the NDs and affirming Abpi's liability. The Supreme Court ruled against Abpi, finding procedural flaws in his petition, including its belated nature, lack of proper verification, and failure to substantiate claims of grav
...continue readingCase Syllabus (G.R. No. 252367)
The Case
- This Petition for Certiorari under Rule 64 in relation to Rule 65 of the Rules of Court seeks to reverse the Decision dated 19 October 2016 and the Resolution dated 29 January 2020 rendered by the Commission on Audit (COA).
- The Decision and Resolution upheld Notices of Disallowances (NDs) totaling P846,536,603.80 against Razul K. Abpi (petitioner) incurred during his tenure as Caretaker of the Department of Public Works and Highways-Autonomous Region in Muslim Mindanao (DPWH-ARMM).
The Facts
- Prior to his retirement in 2012, petitioner held dual positions as Provincial Engineer of Maguindanao and Caretaker of DPWH-ARMM since 03 October 2005.
- In 2010, COA established a Special Audit Team (SAT) to evaluate the accounting and fund utilization of DPWH-ARMM from January 2008 to December 2009.
- The audit revealed that funds received by DPWH-ARMM were not managed according to applicable laws, leading to the issuance of sixteen (16) NDs against petitioner.
- Petitioner’s liability stemmed from various actions including:
- Approving disbursement vouchers and purchase orders lacking support documents.
- Awarding contracts without public bidding.
- Certifying project completions that were not in accordance with specifications.
- On 14 June 2013, petitioner appealed against the audit findings. He claimed good faith reliance on subordinates' certifications and argued that his actions were ministerial.
- COA denied his