Title
Supreme Court
Avancea et al. vs. Commission on Audit
Case
G.R. No. 254337
Decision Date
Jun 18, 2024
A group of municipal officials challenged COA disallowances on their procurement practices, but the Supreme Court upheld the findings of violations of procurement laws, holding them accountable for disallowed expenditures.

Case Summary (G.R. No. 254337)

Nature of the Case

This matter involves a Petition for Certiorari under Rule 64 of the Rules of Court aimed at annulling the COA Commission Proper's Decision No. 2020-341, which upheld Notices of Disallowance concerning the procurement of various office supplies, food, and other items carried out by the Municipality amounting to PHP 8,191,695.83.

Facts of the Case

Avanceña et al. are officials of the Municipality and members of the Bids and Awards Committee (BAC). They utilized Small Value Procurement for several purchases from September to December 2014, guided by BAC Resolutions allowing for such procurement methods. However, the COA issued Notices of Disallowance based on various procedural violations, including the division of contracts to evade public bidding requirements.

COA Regional Office Findings

The COA Regional Office concluded that Avanceña et al. failed to comply with the necessary procurement procedures. They did not properly follow mandatory steps under the Philippine Government Electronic Procurement System (PhilGEPS) and had undated purchase orders that lacked the required information. The Regional Office maintained that the purchases made did not qualify under Small Value Procurement parameters.

COA Commission Proper's Ruling

The COA Commission Proper affirmed the Regional Office's findings, emphasizing that the recommended Small Value Procurement was unwarranted and violated procurement rules. The procurement did not align with the Annual Procurement Plan (APP) and failed to meet the criteria for using alternative procurement methods.

Petitioner's Arguments

Avanceña et al. filed the present petition, arguing that the COA had committed grave abuse of discretion by ignoring critical points about the claims of procurement irregularities, the non-justified allegations of splitting contracts, and asserted that they acted within the appropriate boundaries of procurement law. They contended that the expenditures exceeded the totality of PHP 1,131,925.04 rather than the noted PHP 8,191,695.83 cited in disallowances.

Procedural Issues

The case includes procedural questions, particularly the failure of Avanceña et al. to file a motion for reconsideration before advancing to certiorari. Despite procedural flaws, the court addressed the matter due to public interest in the effective administration of government procurement.

Court's Decision on Liability

The Supreme Court determined that while Avanceña, as BAC Secretariat, was absolved of liability, the other petitioners were liable for their roles in the procurement violations. Notably, the Court cited their neglect to adhere to mandatory procurement procedures as a basis for their accountability, drawing attention to the fo

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