Title
Cabibihan vs. Allado
Case
G.R. No. 230524
Decision Date
Sep 1, 2020
A COA auditor was found guilty of grave misconduct for receiving unauthorized benefits from MWSS, violating R.A. No. 6758, and failing to prove good faith. Penalties upheld.
A

Case Summary (G.R. No. 230524)

Facts and Circumstances

The administrative case began when Diosdado Allado, the MWSS Administrator, sent a letter on June 2, 2008, to then-COA Chairman Reynaldo Villar, alleging the existence of unrecorded checks associated with cash advances from MWSS Supervising Cashier Iris Mendoza. Allado described these actions as tantamount to "virtual bribery," leading to calls for the petitioner's replacement. Following these allegations, an investigation by the COA’s Fraud Audit and Investigation Office was initiated. The investigation uncovered several charges against the petitioner, focusing on unauthorized allowances, improper use of funds from the MWSS Employees Welfare Fund (MEWF), and unlawful receipt of benefits.

Charges and Findings of the COA

The investigation led to charges against the petitioner for actions including receiving unauthorized allowances totaling over nine million pesos and availing himself of funds from the CAP-MEWF for car assistance, as well as receiving BAC honoraria. In Decision No. 2013-001, the COA found sufficient evidence to substantiate these charges and ruled the petitioner guilty of grave misconduct, serious dishonesty, conduct prejudicial to the best interest of the service, and violation of reasonable office rules and regulations. Consequently, he faced penalties of forfeiture of retirement benefits, cancellation of eligibility, perpetual disqualification from holding public office, and necessity to refund the improperly received amounts.

Appeal and CSC Ruling

The petitioner appealed to the Civil Service Commission (CSC), which recognized a lack of substantiation for some charges, particularly the claim of serious dishonesty regarding alleged borrowing of documents concerning the car loan. The CSC modified the COA’s findings, affirming that while the petitioner was guilty of grave misconduct and other violations, the allegations regarding the unauthorized receipt of substantial allowances were not adequately proven. Accordingly, the penalties were adjusted, but dismissal from service was deemed imposed due to the nature of the findings.

Court of Appeals Ruling

Upon further appeal by the petitioner to the Court of Appeals, the appellate court upheld the CSC's ruling, affirming the findings regarding the grave misconduct and the conduct prejudicial to the best interest of the service. The motion for reconsideration filed by the petitioner was also denied.

Legal Context and Prohibitions

The Court analyzed the legal framework governing the prohibition of benefits to COA personnel, guided by Republic Act No. 6758, which stipulates that COA officials are prohibited from receiving salaries, bonuses, allowances, and other emoluments from government entities to preserve their independence and integrity. The decision emphasized that COA personnel, including the petitioner, were acutely aware of these prohibitions and therefore could not invoke good faith defense regarding their

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