Title
Supreme Court
Angeles vs. Commission on Audit
Case
G.R. No. 228795
Decision Date
Dec 1, 2020
Municipal employees ambushed during payroll withdrawal; COA denied relief, citing lack of security escort. Supreme Court reversed, ruling robbery unforeseeable, no negligence proven.

Case Summary (G.R. No. 228795)

Factual Background

On March 12, 2010, during a bank run to withdraw P1,300,000.00 for payroll, the vehicle carrying Estelita, Lily, and Felix was attacked by armed robbers, resulting in the death of Lily and serious injury to Felix. Following this incident, Estelita reported the event and requested relief from accountability for the lost payroll money, citing her lack of fault in the robbery and adherence to operational protocols, even though no security escort was provided during the transaction.

Initial Determinations

The initial response from municipal authorities, including the mayor and audit team leader, recommended relief for Estelita due to positive identification of the assailants and the absence of her fault in the incident. However, the COA's Adjudication and Settlement Board later denied this request, emphasizing the necessity of a security escort due to the high amount of money involved in the transaction.

COA’s Ruling and Subsequent Appeals

The COA affirmed the Board's ruling on April 13, 2015, stating that a higher degree of precaution was required and finding Estelita and the estate of Lily solidarily liable for the loss. Estelita sought reconsideration, but it was denied as both late and lacking in merit. This led to the current petition for certiorari filed under Rule 64 of the Rules of Court challenging the COA's decision.

Legal Requirements for Timeliness

Under Section 3, Rule 64 of the Rules of Court, Estelita was required to file her petition within 30 days from notice of the COA's judgment. Discrepancies in her timeline negatively impacted the case, as she failed to provide exact dates for receiving the initial COA decision and for filing her reconsideration motion.

Determining Negligence

The ruling involves substantial evaluation of whether Estelita and Lily exercised diligence akin to that of a "good father of a family." The court analyzed the definition of negligence, observing that it must be assessed relative to the circumstances at hand. The conduct displayed by Estelita and Lily was deemed reasonable under what was ostensibly an unforeseen violent robbery.

Comparison with Precedent Cases

The court referentially cited previous cases, such as Hernandez v. Chairman, Commission on Audit, which established that a lack of foresight regarding security measures cann

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