Title
Fortune Life Insurance Company, Inc. vs. Commission on Audit
Case
G.R. No. 213525
Decision Date
Jan 27, 2015
Provincial government's insurance payment disallowed by COA; petitioner's late filing, procedural non-compliance, and disrespectful language led to Supreme Court denial.

Case Summary (G.R. No. 213525)

Background of the Case and Procedural History

The Provincial Government of Antique entered into an MOA with the petitioner to provide life insurance coverage for barangay secretaries, treasurers, and tanods, with a premium obligation amounting to P4,393,593.60. The LGU submitted a disbursement voucher for pre-audit to COA-Antique, which was disallowed due to lack of legal basis under the Local Government Code. The LGU’s appeal was denied, followed by a petition for money claim filed by Fortune Life Insurance with COA. On November 15, 2012, COA issued a decision denying the petition, citing the LGU’s lack of authority under Sections 447 and 458 of the Local Government Code to secure insurance for barangay workers, as well as failure to comply with publication requirements under RA No. 9184. The petitioner filed a motion for reconsideration on January 14, 2013, which COA denied on July 14, 2014. The petitioner then filed a petition for certiorari on August 12, 2014, which the Court dismissed on August 19, 2014 due to procedural defects and failure to show grave abuse of discretion.

Issues Raised in the Motion for Reconsideration

Fortune Life Insurance argued that it complied with the reglementary period for filing the certiorari petition based on the "fresh period" rule from Neypes v. Court of Appeals, asserting the filing was timely from the denial of the motion for reconsideration. The petitioner claimed to have attached an affidavit of service, admitting omission of a verified declaration but asserting its substantial compliance by previously submitting a compact disc containing the petition and annexes. It also disputed the Court's conclusion on the absence of grave abuse of discretion by COA.

Court’s Ruling on Proof of Service Requirement

The Court denied the motion for reconsideration, finding non-compliance with the mandatory proof of service requirements under Section 13, Rule 13 of the Rules of Court. The rule mandates that if service is made by registered mail, the proof must include both an affidavit of mailing and the original registry receipt (or certified postmaster’s notice of unclaimed letter). The petitioner only attached an affidavit and printouts of registry receipt numbers but failed to submit the actual registry receipts. The Court emphasized that this constitutes a fatal defect, invalidating the proof of service and justifying dismissal.

Applicability of the Fresh Period Rule

The Court rejected the petitioner’s contention that the fresh period rule from Neypes applies to petitions for certiorari under Rule 64. It clarified that a petition for review under Rule 42—governing appeals from regional trial courts—is fundamentally different from a petition for certiorari under Rule 64 which seeks to correct grave abuse of discretion by administrative quasi-judicial bodies such as the COA. Rule 42 allows filing a petition within 15 days from receipt of the denial of a motion for reconsideration, whereas Rule 64 permits filing within 30 days from notice of judgment or denial, with the filing of a motion for reconsideration interrupting and shortening the remaining period to at least five days after notice of denial. Because the petitioner filed the motion for reconsideration belatedly and the certiorari petition well beyond the five-day grace period, the petition was untimely and thus dismissed.

Merits of the Petition for Certiorari

On the merits, the Court found that the petitioner failed to establish grave abuse of discretion amounting to lack or excess of jurisdiction on the part of COA. The bases cited by petitioner, such as alleged delay in decision-making, brief content of the denial resolution, the novelty of the issue, and opinions contrasting those of a former senator, were insufficient. The Court clarified that grave abuse of discretion requires capricious, whimsical, or arbitrary action amounting to evasion of a positive duty, which was not present. Furthermore, COA's denial was supp

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