G.R. No. 236282

Ruling

WHEREFORE, premises considered, the Petition for Review of Mr. Piolito C. Santos, former Regional Manager, et al., National Food Authority (NFA)-Region 5, Legazpi City, Albay, is hereby DENIED for lack of merit. Accordingly, Commission on Audit Regional Office V Decision No. 2014-C-001 dated January 3, 2014, and Notice of Disallowance Nos. 12-002-GOF-(10) and 12-001-GOF-(11), both dated November 26, 2012; 2012-05-001(2011) dated May 21, 2012; and 12-001-101(11) dated June 11, 2012, on the payment of food and grocery incentive to the officials and employees of NFA offices in Region V, in the total amount of P3,840,000.00 for calendar years 2010 and 2011 are AFFIRMED. The Audit Team Leader and Supervising Auditor, NFA, is directed to issue a Supplemental Notice of Disallowance to the members of the NFA Council which issued NFA Council Resolution No. 226-2K5 dated May 18, 2005. [30] A Motion for Reconsideration was filed, but it was denied. [31] Hence, they filed a Petition for Certiorari. [32] G.R. No. 236503 Petitioners in G.R. No. 236503 are officials and employees of the National Food Authority-Surigao del Norte Provincial Office, represented by Felicity Mae M. Ecleo. [33] They received Notice of Disallowance No. 12-001-GOF-(11), dated June 27, 2012, disallowing their food and grocery incentives for 2011 worth P640,000.00. [34] These officers included: NAME POSITION/DESIGNATION PARTICIPATION Rosendo P. Mondaya Administrative Officer II Certified that charges to the budget were necessary, lawful and supporting documents are valid, proper and legal. Felicity Mae D. Moreno-Ecleo Senior Accounting Specialist Certified that budget is available and supporting documents are complete in the disbursement voucher. Cirilo A. Polinar Provincial Manager Approved the payment and transaction. Payees Officers and employees of NFA-Surigao Del Norte For receiving the payment [35] They appealed the disallowance, but this was denied. [36] The Commission on Audit Proper upheld the disallowance through COA Decision No. 2016-466 [37] dated December 28, 2016, which reads: WHEREFORE, premises considered, the Petition for Review of Mr. Cirilo A. Polinar, former Provincial Manager, et al., all of National Food Authority (NFA), Surigao del Norte, of Commission on Audit Regional Office No. XIII Decision No. 2013-010 dated June 11, 2013, is hereby DENIED for lack of merit. Accordingly, Notice of Disallowance No. 12-001-GOF-(11) dated June 27, 2012, on the payment of food and grocery incentive (FGI) to the officials and employees of the NFA-Surigao del Norte in the total amount of P640,000.00 is AFFIRMED. The Audit Team Leader and the Supervising Auditor shall issue a Supplemental ND to the members of the NFA Council which authorized the grant of the FGI. [38] The officials and employees filed a Motion for Reconsideration, but it was denied on September 7, 2017. Hence, they filed a Petition for Certiorari. [39] G.R. No. 237549 Petitioners in G.R. No. 237549 are officials and