G.R. No. 242082 - SER JOHN PASTRANA, VIVIAN VERIDIANO DACANAY, AND NORLYN TOMAS, VS. COMMISSION ON AUDIT.[G.R. No. 242083]MARY JANE G. YSMAEL, VS. COMMISSION ON AUDIT.D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE, premises considered, the instant appeal is hereby DENIED for lack of merit and the ND No. 2011-001-151(10) dated January 6, 2011 is hereby affirmed. [22] The COA-NGS-Cluster 8 opined that the charging of the CNA incentive against the allotment for MOOE under the Special Account in the General Fund or Fund 151 of the LRA is illegal. It underscored that Fund 151 is limited by the Special Budget submitted by the LRA to the DBM in view of Section 35, Chapter 5, Book VI of Executive Order (EO) No. 292 otherwise known as Administrative Code of 1987. However, in this case, the CNA incentive was not among the proposed expenditures requested by the LRA and released by the DBM. The COA-NGS-Cluster B stated that Fund 151 was established for specific purposes other than the payment of the CNA incentive. [23] The COA-NGS-Cluster B further held that the lack of computation showing the amount of the savings generated as provided under DBM Circular No. 2006-1 indicates that the CNA incentive in the amount of P15,000.00 was predetermined. [24] The Ruling of COA Proper Gabay ng LRA Inc. filed a petition for review [25] before the COA beyond the time remaining of the six-month prescriptive period for the filing of an appeal. On January 28, 2015, the COA rendered Decision [26] No. 2015-004, with the dispositive portion as follows: WHEREFORE , premises considered, the instant petition for review is hereby DISMISSED for having been filed out of time. Accordingly, National Government Sector-Cluster B Decision No. 2012-003 dated February 9, 2012, which affirmed Notice of Disallowance No. 2011-001-151(10) dated January 6, 2011, on the payment of collective negotiation agreement incentives to officials and employees of the Land Registration Authority amounting to P30, 180,000.00, is final and executory. [27] Gabay ng LRA Inc. filed a Motion for Reconsideration [28] of the Decision dated January 28, 2015 of the COA Proper which was partly granted in a Resolution [29] dated January 30, 2018, the dispositive portion of which reads: WHEREFORE , premises considered, the Motion for Reconsideration of Gabay ng Land Registration Authority (LRA), Inc., represented by its President, Mr. Ser John Pastrana, in behalf of the members of the employees' union, is hereby PARTLY GRANTED . Accordingly, Commission on Audit Decision No. 2015-004 dated January 28, 2015 and Notice of Disallowance No. 2011-001-151(10) dated January 6, 2011, on the payment of Collective Negotiation Agreement Incentives to LRA officials and employees, in the total amount of P30,180,000.00, are AFFIRMED with MODIFICATION . The payees who received the disallowed incentives in good faith need not refund the same. However, the recommending, certifying, and approving officers named liable for the disallowance shall remain liable therefor. The Prosecution and Litigation Office, Legal Services Sector, this Commission, is hereby directed to forward the case to the Office of the Ombudsman for investigation and f