G.R. No. 238882 -

Ruling

WHEREFORE, the herein appeal is denied and the disallowances under ND No. 11-001-101(09) and ND No. 11-005-101(10) dated April 13, 2011 and June 21, 2011, respectively, are AFFIRMED. [24] Aggrieved, Ngalob filed a Petition for Review [25] before the COA Proper, reiterating the same arguments. In addition, Ngalob invoked good faith and social justice in favor of labor to sustain the grant of the incentives. COA Proper Ruling In its Decision No. 2016-335 [26] dated November 9, 2016, the COA Proper affirmed the COA-CAR Decision. The COA Proper also found Ngalob's plea of social justice, good faith, and liberal interpretation of the law unavailing due to the patent disregard of the basic and essential requirements of law, thus: WHEREFORE , premises considered, the petition is hereby DENIED for lack of merit. Accordingly, Commission on Audit - Cordillera Administrative Region Decision No. 2012-35 dated August 31, 2012 and ND Nos. 11-001-101-(09) dated April 13, 2011 and 11-005-101-(10) dated June 21, 2011 on the payment of year-end incentives to Regional Development Council officials and National Economic and Development Authority - Cordillera Administrative Region employees for calendar years 2009 and 2010 in the amounts of [P]1,095,000.00 and [P]1,080,000.00, respectively, are AFFIRMED . [27] (Emphasis in the original.) Ngalob's motion for reconsideration was likewise denied in the COA Proper Decision No. 2017-491: [28] WHEREFORE, premises considered, the Motion for Reconsideration of Mr. Juan B. Ngalob, former Vice Chairman, Regional Development Council (RDC) - Cordillera Administrative Region (CAR), and Regional Director, National Economic and Development Authority (NEDA) - CAR, et al., is hereby DENIED for lack merit. Accordingly, Commission on Audit (COA) Decision No. 2016-335 dated November 9, 2016, which denied the Petition for Review of COA-CAR Decision No. 2012-35 dated August 31, 2012 and affirmed Notice of Disallowance Nos. 11-001-101(09) dated April 13, 2011 and 11-005-101(10) dated June 21, 2011, on the payment of year-end incentives to RDC officials and NEDA ­ CAR employees for calendar years 2009 and 2010, in the amounts of [P]1,095,000.00 and [P]1,088,000.00, respectively, is AFFIRMED. The Prosecution and Litigation Office, Legal Services Sector, this Commission, is directed to forward the records of the case to the Office of the Ombudsman for investigation and filing of appropriate charges considering the possible violation of the provisions of the Revised Penal Code against the approving officers. [29] Hence, this Petition, raising the following issues: (1) Whether the COA acted with grave abuse of discretion upholding the disallowance; and (2) Whether the COA acted with grave abuse of discretion affirming petitioners' liability. Ruling The Petition lacks merit. Propriety of the Disallowance At the outset, we emphasize the basic rule that the burden of proving the validity or legality of the grant of allowance, benefits, or compensa