Case Summary (G.R. No. 253253)
Petitioner and Respondent
Petitioner: Victor M. Barroso
Respondent: Commission on Audit (COA) Proper
Key Dates
March 17, 2005: Cash advance of ₱574,215.27 granted to Mag-abo for BSU payroll
March 28, 2005: Robbery of payroll funds en route from Landbank–Malaybalay
April 6, 2015: COA Proper Decision No. 2015-157 holding Barroso, Mag-abo, and Gregory solidarily liable
January 29, 2020: COA Proper Decision No. 2020-232 denying reconsideration
April 27, 2021: Supreme Court en banc decision
Applicable Law
1987 Philippine Constitution – Administrative due process guarantees
Presidential Decree No. 1445, Sections 102(1) and 104 – Liability for negligence in custody of public funds
Rule 64, Rules of Court – Petition for certiorari; Rule 13, Rules of Civil Procedure – Filing and service requirements
Antecedents
Mag-abo received a cash advance on March 17, 2005 to cover BSU employees’ March 16–31 salaries. On March 28, she encashed the payroll check at Landbank–Malaybalay and departed with four BSU employees. While returning to campus, an unidentified assailant snatched her bag containing the ₱574,215.27 and fled. The incident was reported to Gregory, who accompanied Mag-abo to the police.
Procedural History Before the COA
April 1, 2005: COA Audit Team Leader issued an Audit Observation Memorandum and demand letter to Mag-abo, directing her to explain the shortage within 72 hours. Mag-abo explained the robbery and sought relief from accountability before the COA Legal Adjudication Office, which was denied (Decision No. LAO-N-2006-132). The Adjudication and Settlement Board affirmed her liability. Mag-abo’s petition for review to the COA Proper was likewise denied (Decision No. 2014-015). Her motion for reconsideration added Torres’s March 2014 affidavit stating Mag-abo had requested security escort and a vehicle, but these were never provided.
COA Proper’s Solidary Liability Ruling
By Decision No. 2015-157 (April 6, 2015), the COA Proper:
• Denied Mag-abo’s reconsideration motion.
• Held Mag-abo liable for the robbery loss.
• Added Barroso and Gregory as solidarily liable for negligence in failing to provide security escort or service vehicle, citing PD 1445, Secs. 102(1) and 104.
Petitioner’s Reconsideration and COA Proper’s Response
Barroso filed a motion for reconsideration of Decision No. 2015-157, asserting:
• He was never impleaded or furnished Torres’s affidavit prior to being held liable.
• He was denied due process and could not meaningfully defend against the allegations.
• There was no factual basis for negligence on his part.
By Decision No. 2020-232 (January 29, 2020), the COA Proper denied his motion, finding that Barroso had the opportunity to seek reconsideration and that his failure to institute security measures constituted negligence.
Petition for Certiorari and Procedural Lapses
Barroso filed a petition for certiorari under Rule 64, alleging grave abuse of discretion by the COA Proper. The Supreme Court noted Barroso’s petition was filed ten days beyond the sixty-day period and that filing via private courier did not comply with rules for initiatory pleadings. In the interest of substantial justice and given the recent amendments to the Rules of Court, these procedural lapses were deemed excusable.
Issue
Whether the COA Proper violated Barroso’s right to administrative due process by imposing solidary liability without affording him prior notice, opportunity to examine evidence (Torres’s affidavit), or an adequate hearing on his defenses.
Analysis on Administrative Due Process
Citing Ang Tibay v. Court of Industrial
Case Syllabus (G.R. No. 253253)
Facts of the Case
- Victor M. Barroso was President of Bukidnon State University (BSU) when Administrative Officer Evelyn S. Mag-abo obtained a cash advance of ₱574,215.27 on March 17, 2005 for BSU payroll.
- On March 28, 2005, Mag-abo left the payroll check at Landbank-Malaybalay to be encashed and returned later with colleagues; upon collecting the proceeds, an unidentified assailant snatched her bag and escaped on a motorcycle.
- The robbery of the payroll money was immediately reported by Mag-abo and BSU Chief Administrative Officer Wilma L. Gregory to local police authorities.
Commission on Audit Proceedings
- April 1, 2005: COA Audit Team Leader Teresita Quijada issued an Audit Observation Memorandum notifying BSU of a ₱574,215.27 cash shortage and sent a Demand Letter to Mag-abo to explain the discrepancy within 72 hours.
- April 2, 2005: Mag-abo submitted a written explanation of the robbery to Barroso and separately petitioned the COA Legal Adjudication Office for relief from accountability; her request was denied in Decision No. LAO-N-2006-132 and affirmed by the COA Adjudication and Settlement Board.
- Mag-abo appealed to the COA Proper via petition for review; Decision No. 2014-015 (February 3, 2014) denied relief anew.
- Mag-abo filed a motion for reconsideration attaching an affidavit of retired BSU Accountant Gloria P. Torres claiming Mag-abo’s request for security escort went unheeded.
- April 6, 2015: COA Proper Decision No. 2015-157 denied Mag-abo’s motion, held Mag-abo, Gregory, and Barroso solidarily liable under Sections 102(1) and 104 of PD No. 1445 for negligence in providing security, and fixed liability at ₱573,215.27.
- January 29, 2020: COA Proper Decision No. 2020-232 denied Barroso’s motion for reconsideration, ruling he was not deprived of due process and had failed to implement