G.R. No. 218544 - ATTY. CAMILO L. MONTENEGRO, VS. COMMISSION ON AUDIT, HON. KHEM N. INOK, DIRECTOR IV, LEGAL AND ADJUDICATION OFFICE­-NATIONAL, AND HON. LEONOR D. BOADO, DIRECTOR IV, LSS AD HOC COMMITTEE. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA), INTERVENOR.D E C I S I O N - Supreme Court E-Librar

Ruling

Accordingly, while his failure to observe the proper procedure for the extension of his service beyond compulsory retirement necessitated the disallowance of his salary, emoluments and other benefits, personal liability should not attach to Atty. Montenegro. It should be noted that CSC MC No. 27, Series of 2001 dated October 8, 2001 only holds the responsible official liable. An indication that it acknowledges the employee's time or work performed as compensable, notwithstanding the presence of a procedural infirmity. The salary and other emoluments given to a government employee who extends his services beyond the compulsory retirement age is an expenditure or use of government funds, which is irregular since it was incurred without adhering to established rules, regulations, procedural guidelines, policies, principles, or practices that have gained recognition in law, [33] more particularly, the requisite filing with the CSC for a request of extension of service on account of an employee's compulsory retirement. As defined by the COA rules, irregular expenditures are different from illegal expenditures since the latter would pertain to expenses incurred in violation of the law; whereas the former is incurred in violation of applicable rules and regulations other than the law. [34] Veritably, the appointing authority, Gutierrez and the other officials found liable by the COA who authorized the. disbursement of the salaries, emoluments, and benefits to Atty. Montenegro for the services actually rendered by the latter despite noncompliance with Civil Service Rules should be held accountable for the amount covered in ND No. 2005-025. WHEREFORE , the Petition for Certiorari is PARTIALLY GRANTED . The Decision No. 2013-213 of the Commission on Audit dated December 3, 2013 is hereby AFFIRMED with MODIFICATION in that petitioner Atty. Camilo L. Montenegro is absolved from liability under Notice of Disallowance. No. 2005-025. This pronouncement is without prejudice to any other administrative or criminal liabilities of the officials responsible for the illegal disbursement. SO ORDERED.