G.R. No. 228595 - FORMER MUNICIPAL MAYOR HELEN C. DE CASTRO, TOBY C. GONZALES, JR., DENNIS H. DINO, CARMENCITA S. MORATA AND LIZA L. HOLLON, VS. COMMISSION ON AUDIT.D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE, in view of the foregoing, this Commission AFFIRMS with MODIFICATION COA Regional Office No. V Decision No. 2012-L-007 dated June 4, 2012, as follows: The modified ND No. 2008-06-27-001-101 (2009) , holding x x x Baldon, Proprietor, S.R. Baldon Construction and Supply, liable for the liquidated damages amounting to P145,770.60 only based on the Inspection/Evaluation Report dated March 18, 2011 of COA TAS is affirmed; The partial lifting of ND No. 2008-06-27-002-101 (2009 ) is sustained but the correct amount of the ND should be P4,367,360.90 instead of P4,368,046.58. Consequently, the amount of P2,509,485.57 pertaining to the overpricing is lifted but the remaining P1,857,875.33 for the overestimation in quantity is sustained; The lifting of ND No. 2008-06-27-003-101 (2009) in the amount of P2,638,776.00 is hereby set aside. Mayor x x x De Castro shall be held liable for the amount of disallowance for her issuance of a work suspension order not in accordance with the provision of Item 9 (1) Annex E to IRR-A of R.A. 9184; The lifting of ND No. 2008-06-27-004-101 (2009) amounting to P169,721.00 is hereby set aside. Engr. x x x Gonzales, x x x Municipal Engineer, MGB, Province of Sorsogon, shall be held liable for the amount of disallowance for misfeasance in giving inconsistent and misleading information regarding the date the project was completed; and The lifting of ND No. 2008-06-27-005-101 (2009); and ND No. 2008-06-27-006-101 (2009) totaling P37,976,500.00 is affirmed for want of legal basis without prejudice to the administrative liability of Mayor x x x De Castro, Head of Procuring Entity and the BAC members for their violation of the provisions of R.A. 9184 and its IRR regarding the full use ofthePhilGEPS. The Audit Team Leader, Municipal Government of Bulan, province of Sorsogon, is hereby directed to prepare a Notice of Settlement of Suspensions/Disallowances/Charges to reflect the disallowance lifted, and issue an amended Notice of Disallowance to reflect the reduced amount in accordance with the attached Schedule I, forming an integral part of this Decision. Aggrieved, S. R. Baldon, Orencio C. Luzuriaga, petitioners De Castro, Dino, Gonzales, Liza L. Hollon (Hollon), and Carmencita S. Morata (Morata) moved for reconsideration, which respondent COA denied in its assailed Resolution [31] dated November 9, 2016, the dispositive portion of which reads: WHEREFORE, premises considered, this Commission hereby DENIES the motion for reconsideration. Accordingly, [COA] Decision No. 2014-209 dated September 11, 2014, which affirmed with modification COA Regional Office No. V. Decision No. 2012-L-007 dated June 4, 2012, on the lifting and amendment of various [NDs] relative to the construction of [BIBT] and Slaughterhouse Projects in the Municipality of Bulan, Sorsogon, is AFFIRMED with FINALITY. The Prosecution and Litigation Office, Legal Services Sector, this Commission, is hereby directed to forward the case to the Office of the Ombud