Title
Peralta vs. Mathay
Case
G.R. No. L-26608
Decision Date
Mar 31, 1971
GSIS trustee's retirement gratuity disallowed for including unauthorized bonuses and allowances, deemed unconstitutional additional compensation.

Case Summary (G.R. No. 100468)

Facts of the Case

On May 17, 1966, the GSIS passed a resolution granting Peralta an optional retirement gratuity of P40,336.07. However, he did not collect P7,032.26 from this amount, which included a cost of living allowance, an incentive bonus, and a Christmas bonus, as these were not approved during an audit. Mathay, asserting these payments constituted additional compensation not expressly authorized by law, deducted these amounts from Peralta’s gratuity.

Legal Framework

The salient provision analyzed is Article XII, Section 3 of the 1973 Philippine Constitution, which mandates that no government officer shall receive additional or double compensation unless specifically authorized by law. This constitutional clause underscores the principle that public service is a trusteeship meant for public benefit rather than personal gain.

Constitutional Interpretation

The Court reiterated that the fundamental duty of public officials is to prioritize public welfare, and any compensation must be in line with statutory authorization. Peralta, as a trustee, received fixed remuneration in the form of a P25.00 per diem for attending board meetings, which is distinctly outlined under the GSIS Act. The per diem is recognized per the law, contrary to the allowances and bonuses paid, which fall outside the statutory framework.

Characterization of Payments

The Court differentiated between permissible reimbursements for expenses related to official duties and those regarded as additional compensation. The allowances received by Peralta, categorized as a cost of living allowance, incentive bonus, and Christmas bonus, were determined to be forms of additional remuneration. This classification adhered to the constitutional restriction against unauthorized additional compensation.

Rationale and Conclusion

In affirming the action of the Auditor General, the Court called for adherence to constitutional provisions meant to prevent any ambiguity surrounding compensation legality and promote accountability in public service. The decision underscores that deviations from constitutional stipula

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