Title
Province of Aklan vs. Jody King Construction and Development Corp.
Case
G.R. No. 197592
Decision Date
Nov 27, 2013
Aklan Province and Jody King Construction disputed unpaid construction claims; Supreme Court ruled COA has primary jurisdiction over government money claims, voiding RTC’s judgment and execution.

Case Summary (G.R. No. 197592)

Facts

• January 12, 1998: Phase I contract worth ₱38,900,000 (₱18,700,000 for passenger terminal; ₱20,200,000 for jetty port)
• During construction, the Province issued and the contractor performed agreed change orders for additional works
• January 5, 2001: Phase II contract for passenger terminal building at ₱2,475,345.54
• October 22, 2001: Respondent demanded ₱22,419,112.96 for unpaid change orders, taxes, price escalation, additional labor and overhead costs, and contractual interest
• July 13, 2006: Respondent sued in RTC Marikina for collection; preliminary attachment issued August 17, 2006
• August 14, 2009: RTC rendered judgment for respondent, awarding ₱7,396,143.09 (additional works), ₱884,098.59 (tax refund), ₱1,291,714.98 (price escalation), ₱3,303,486.60 (labor), ₱1,101,162.00 (overhead), ₱3,442,507.50 (interest), plus 3% monthly interest from October 16, 2001, ₱500,000 moral damages, ₱300,000 exemplary damages, ₱200,000 attorney’s fees, and costs
• September 2009: Motion for reconsideration deemed filed late and denied; November 24, 2009: writ of execution issued; garnishment notices refused by banks citing government-claims procedures

Procedural History in the Court of Appeals

• CA-G.R. SP No. 111754 (challenging writ of execution): Petition dismissed October 18, 2010; motion for reconsideration denied July 5, 2011
• CA-G.R. SP No. 114073 (challenging denial of appeal notice): Petition dismissed August 31, 2011; motion for reconsideration denied June 27, 2012

Issues

  1. Whether the RTC had jurisdiction over respondent’s money claims against a local government unit or whether COA had primary jurisdiction
  2. Whether the RTC gravely abused its discretion in issuing the writ of execution in violation of COA’s primary jurisdiction and Supreme Court Administrative Circular No. 10-2000

Applicable Law

• 1987 Philippine Constitution, Art. IX-A, Sec. 6 (COA rule-making authority)
• Commonwealth Act No. 327, as amended by P.D. 1445, Sec. 26 (COA’s exclusive audit and settlement power over government money claims)
• 2009 Revised Rules of Procedure of the Commission on Audit, Rule II Sec. 1 and Rule VIII Sec. 1 (original jurisdiction over money claims due from or owing to government)
• Doctrine of Primary Jurisdiction (cases such as Industrial Enterprises v. CA, Euro-Med Laboratories v. Province of Batangas)

Analysis of Primary Jurisdiction

• The doctrine requires that claims falling under an administrative agency’s specialized competence (here, COA’s power to audit and settle money claims against government units) be first referred to that agency.
• Respondent’s suit for fixed, liquidated sums against a local government unit clearly falls within COA’s exclusive jurisdiction under P.D. 1445 and COA rules.
• The RTC should have suspended proceedings and referred the matter to COA; failure to do s






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