RENE FIGUEROA, VS. COMMISSION ON AUDIT.

Ruling

Accordingly, on 19 December 2008, King wrote a letter [12] to PAGCOR's Vice President for Accounting, requesting the full remittance of the amount of P26,700,000.00 in favor of BFI on or before 22 December 2008. On 22 December 2008, the following documents were executed: Request for Payment (RFP) No. PR 08-12-05252, [13] executed by King, asking PAGCOR's Accounting Department to process the payment of the said amount of P26,700,000.00 in favor of BFI; Accounts Payable Voucher (APV) No. 0818945 [14] in the amount of P26,700,000.00, signed by Ester P. Fernandez, Vice President for Accounting. The particulars box states: "Payment for BALER tickets" and "board approval to follow"; and Check Voucher No. 081219076 [15] approving the payment of P26,700,000.00 to BFI. Thus, PAGCOR issued Land Bank of the Philippines (LBP) Check No. 0000153001 [16] dated 23 December 2008, payable to BFI, in the amount of P26,700,000.00. On 18 March 2011, following the conduct of a post-audit examination, COA Supervising Auditor Atty. Resurreccion C. Quieta (Atty. Quieta) issued Audit Observation Memorandum No. 2010-021 [17] finding irregularities in the disbursement of the foregoing amount of P26,700,000.00, to wit: (1) only the amount of P2,039,580.00 was charged against the patrons' PTS points. The balance of P24,660,420.00 was charged to other accounts without the approval of the Board of Directors; and (2) the payment of P26,700,000.00 was made despite the absence of supporting documents. On 4 April 2011, Cristino L. Naguiat, Jr., the new Chairman and CEO of PAGCOR, commented that "[t]he payment made for the transaction may be included in the case that will be filed against some PAGCOR personnel of the past administration." [18] Accordingly, on 30 June 2011, COA issued ND No. 2011-002(08) [19] finding the following persons liable for the allegedly anomalous transaction in the total amount of P26,700,000.00: Name Position/Designation Nature of Participation in the Transaction Efraim C. Genuino Chairman and CEO Approved the payment / Approved the purchase of Baler tickets Manuel C. Roxas Member, PAGCOR Board of Directors Approved the purchase of Baler tickets Philip G. Lo Member, PAGCOR Board of Directors Approved the purchase of Baler tickets Gamaliel A. Cordoba Member, PAGCOR Board of Directors Approved the purchase of Baler tickets Rene C. Figueroa Senior Vice President Signed the Check and Check Voucher on behalf of the Chairman Edward P. King Vice President - CCSD Certified in the RFP that [the] expense was necessary, lawful and incurred under his direct supervision Ester P. Hernandez Vice President - Accounting Dept. Certified that [the] supporting documents were complete[,] and proper, and [that the] expenditure [was] properly certified per RFP BIDA Foundation, Inc. / BIDA Production, Inc. c/o Josephine Sumangil- Evangelista Payee Received the payment Excoriating the finding of liability against them, herein petitioners interposed their respective challenges agai