DR. MARIANO C. DE JESUS AND HERMOGENA A. BAUTISTA, FOR THEMSELVES AND AS ATTORNEYS-IN-FACT OF OTHER OFFICIALS AND EMPLOYEES OF THE BULACAN STATE UNIVERSITY (BulSU), V. COMMISSION ON AUDIT.

Ruling

Accordingly, the Regional Director ordered the approving officers, as well as all the recipients of the incentive award, to return the disallowed benefits. [12] On March 21, 2014, the petitioners-employees filed a Petition for Review [13] before the COA. Meanwhile, on May 13, 2014, the petitioners-officials filed their own Petition for Review [14] before the COA. COA Decision No. 2016-096 On June 6, 2016, the COA rendered a Decision [15] in the petition filed by the petitioners-employees. The COA upheld the NDs, ratiocinating that Section 4(d) of R.A. No. 8292 categorically states that the STF shall only be used for expenditures pertaining to the basic and primary objectives of state universities and colleges to attain quality education. As such, the STF cannot be used for the payment of the Accomplishment Incentive Award, which is not part of BulSU's academic program. Consequently, the petitioners-employees, as well as the following officials of the BulSU, were declared liable to refund the illegal disbursement, to wit: Name Position/ Designation Notice of Disallowance Nature of Participation Mariano C. De Jesus President-Agency Head All Notices of Disallowance Authorized/approved payment Evangelina G. Custodio Vice President (VP) for Admin and Finance Notice of Disallowance Nos. 13-001-164(12) to 13-002-164(12); 13-004-164(12) to 13-015-164(12); 13-031-164(12); 13-034-164(12) and 13-038-164(12) Certified that charges to the budget were necessary, lawful and incurred under her direct supervision and that supporting documents were valid, proper and legal Antonio L. Del Rosario, Ed. D Acting VP for Academic Affairs Notice of Disallowance Nos. 13-003-164(12); 13-016-164(12) to 13-030-164(12); 13-032-164(12) to 13-033-164(12); 13-035-164(12) to 13-037-164(12); 13-039-164(12) and 13-042-164(12) Certified that charges to the budget were necessary, lawful and incurred under her direct supervision and that supporting documents were valid, proper and legal Isabelita C. Benedictos Chief Administrative Officer Notice of Disallowance Nos. 13-001-164(12) and 13-002-164(12) Initialed certification that charges to the budget were necessary lawful and incurred under her direct supervision and that supporting documents were valid, proper and legal Felicitas G. Mirabuenos Accountant IV/Head, Accounting Unit All Notices of Disallowance Certified cash availability and completeness of documents Anacleta B. Santos Administrative Officer IV/Acting Budget Unit Head All Notices of Disallowance Certified that the budget was available and earmarked/utilized for the purpose indicated Matilda E. Paulino Cashier IV/Head, Cashier Office All Notices of Disallowance Countersigned the check Helen P. Valentin Head, Human Resources Management Office All Notices of Disallowance Certified that the services were rendered Baltazar C. Santos Board Secretary, Board of Regents (BOR) Notice of Disallowance Nos. 13-004-164(12) Certified that the services were rendered Christopher C. Plamen