G.R. No. 217448 - ELENA A. ESTALILLA, VS. COMMISSION ON AUDIT.D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE, premises considered, the petition for review of Ms. Elena A. Estalilla of the denial of her Omnibus Motion to Lift the Notice of Finality of Decision and COA Order Of Execution and Admit Appeal Memorandum is hereby DISMISSED. Accordingly, Notices of Disallowance Nos. 2008-043-101(05) and 2008-044-101(04) dated November 18, 2008 and November 25, 2008, respectively, on the payment of the 2004 garbage collections of the Municipality of Cabuyao, Laguna, charged against the 2005 appropriation, in the total amount of P35,591,200.00, are final and executory. Antecedents This case emanated from the Contract for the Hauling of Garbage entered into by and between the then Municipality of Cabuyao in the Province of Laguna and J.O. Batallones Trading and Construction on March 18, 2003 [2] and May 1, 2005. [3] The Sangguniang Bayan of Cabuyao had approved both contracts through Pambayang Kapasyahan Bilang 048-2004 and Pambayang Kapasyahan Bilang 067-2005. [4] After audit, the Audit Team Leader (ATL) of the Municipality of Cabuyao issued Audit Observation Memoranda (AOM) dated February 16, 2003 and September 13, 2005 upon discovering that payments totaling P35,591,200.00 for the 2004 garbage collections had been charged against the 2005 appropriation. [5] Regional Cluster Director Eden D. Tingson Rafanan later on issued Notice of Disallowance (ND) No. 2008-0430-101(05) dated November 18, 2008 in the amount of P18,676,200.00 and ND No. 2008-044-101(04) dated November 25, 2008 in the amount of P16,915,000.00 on the ground that the expenditures had been improperly charged against the 2005 annual budget contrary to Section 305(a), Section 305(f) and Section 350 of Republic Act No. 7160 (The Local Government Code) in relation to Section 85 of Presidential Decree No. 1445 (Auditing Code of the Philippines). [6] The following individuals were listed in the NDs to be liable, namely: Persons liable Position Participation Proceso D. Aguillo Former Mayor Approved the payment of P16,915,000.00 Nila G. Aguillo Former Mayor Approved the payment of P18,676,200.00 Felix L. Galang Former Municipal Accountant Certified the completeness and propriety of supporting documents Marcelina B. Maraña Former Municipal Budget Officer Allowed the payment without appropriation Elena A. Estalilla Municipal Treasurer Certified as to cash availability [7] After the above-named individuals, including Estalilla, failed to appeal the NDs within the six-month period, the COA Regional Office issued Notices of Finality of Decision (NFDs) on March 26, 2012, [8] and the corresponding COA Orders of Execution (COEs) on April 2, 2012. [9] On June 26, 2012, Estalilla filed an Omnibus Motion to Lift the NFDs and COEs and Admit Appeal Memorandum, [10] wherein she denied having received the AOM, but admitted having received the NDs. She thereby also pleaded for compassion, and attributed her inability to timely appeal to her preoccupation with other disallowances issued against her. Ignoring Esta