Title
Galindo vs. Commission on Audit
Case
G.R. No. 210788
Decision Date
Jan 10, 2017
COA personnel penalized for receiving unauthorized MWSS bonuses, car loan benefits; SC upheld suspension, refund order, citing prohibited fringe benefits and substantial evidence.

Case Summary (G.R. No. 210788)

Background of the Case

This case centers around a petition challenging the COA's Decision No. 2013-001, which found petitioners Galindo and Pinto guilty of Grave Misconduct and Violation of Reasonable Office Rules and Regulations. The COA imposed a one-year suspension without pay and required the petitioners to refund unauthorized allowances and other benefits received from cash advances processed by Metropolitan Waterworks and Sewerage System (MWSS) Supervising Cashier, Iris C. Mendoza, for the years 2005 to 2007.

Allegations and Investigation

The case originated from allegations that MWSS personnel, including petitioners, received cash advances and unauthorized allowances through irregular procedures. An investigation was triggered by a letter from MWSS Administrator Diosdado Jose M. Allado to COA Chairman Reynaldo A. Villar, detailing unrecorded checks for payments made to COA-MWSS personnel. The COA undertook a thorough investigation, concluding that the amounts disbursed were linked to unauthorized benefits improperly authorized by past MWSS Administrators and processed outside established financial controls.

COA Findings

The COA's Investigation Report revealed significant sums disbursed as cash advances, purportedly to fund bonuses and benefits for COA personnel. The investigation recorded prior years' transactions from 1999 to 2003, indicating a long-standing pattern of misconduct among COA-MWSS personnel. The report highlighted deficiencies in documentation and procedures, alleging that cash advances were not properly accounted for, thereby violating office rules.

COA's Ruling on Guilt

The COA ruled that both Galindo and Pinto received unauthorized cash advances and benefits during the periods in question. Documented receipts supported the claims against them, revealing their acknowledgment of receiving cash allowances. The COA emphasized that these actions constituted Grave Misconduct under applicable laws and guidelines.

Penalties Imposed

As a result of these findings, Galindo and Pinto were suspended for one year without pay. Additionally, they were mandated to return the amounts received from the cash advances and other unauthorized benefits, including substantial sums related to their participation in a car assistance program that the COA deemed to be a grant of fringe benefits, against established prohibitions.

Legal Justifications

The COA based its decision on substantial evidence, which is defined as evidence acceptable to a reasonable mind. The COA's findings were upheld by invoking the prohibition of additional compensation for COA personnel, as established in R.A. No. 6758 and corresponding COA memoranda. The COA found that the benefits received were clear violations of state policy aiming to preserve COA's integrity and independence.

Petition for Certiorari

Following the COA's ruling, Galindo and Pinto filed a petition for certiorari in the Supreme Court instead of appealing to the Civil Service Commission, which is the appropriate recourse in administrative cases as per established laws. The petitioners challenged the evidentiary basis of the COA's findings and questioned their characterization of the 60% reimbu

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