G.R. No. 230185 - EDDA V. HENSON, VS. COMMISSION ON AUDIT.DECISION - Supreme Court E-Library

Ruling

WHEREFORE, foregoing premises considered, the herein appeal is PARTIALLY GRANTED . The amount of disallowance is hereby reduced from P2,328,186.00 to P1,607,880.66 in view of the reconsidered amount of P720,305.34. Accordingly, ND No. 97-0001-101 (92-93) dated June 5, 1997 is hereby modified to the amount of P1,607,880.66. Likewise, the Project Construction Manager and the BAC Chairman and members are included as persons liable, namely, Mr. Valbuena, Ms. de Sahagun, Messrs. Ferrer, Jr., Rustia, and Alcantara, and Ms. Waquiz. The ATL, IA, is hereby instructed to issue the corresponding Notice of Settlement of Suspension/Disallowance/Charge for the reconsidered disallowance amounting to P720,305.34 and the Supplemental ND in the amount of P1,607,880.66 to the aforementioned persons liable. The Director, Cluster D-Economic Services, National Government Sector, this Commission, shall supervise and monitor the implementation of this decision. [31] Petitioner moved for reconsideration but the same was unavailing. Hence, petitioner filed the instant Petition raising the following issues: THE RESPONDENT [COA-CP] COMMITTED GRAVE ABUSE OF DISCRETION WHEN IT FAILED TO DISCLOSE THEIR FINDINGS TO THE PETITIONER, DECIDE THE PETITION FOR REVIEW AND MOTION FOR RECONSIDERATION WITHIN REASONABLE TIME; THE RESPONDENT [COA-CP] COMMITTED GRAVE ABUSE OF DISCRETION WHEN IT UPHELD THE DISALLOWANCE IN THE AMOUNT OF P1,016,621 REPRESENTING THE COST OF CONSTRUCTION MATERIALS SUPPLIED BY THE AGENCY; [AND] THE RESPONDENT [COA-CP] COMMITTED GRAVE ABUSE OF DISCRETION IN FINDING PETITIONER AS ONE OF THOSE LIABLE TO THE DISALLOWANCE OF [P]591,259 ALLEGEDLY UNSUPPORTED CLAIM IN VARIATION ORDER NO. 1 DUE TO MATHEMATICAL ERROR. [32] The Court's Ruling The Petition must fail. Timeliness of the Petition First off, respondent COA-CP contends that the instant Petition should be dismissed outright for late filing. Respondent COA-CP alleges that the instant Petition was belatedly filed because as per records, a copy of the December 27, 2016 Resolution was earlier served at the address of record of petitioner's counsel by personal service on January 17, 2017, and again, by registered mail on January 26, 2017; that said copy was not received by petitioner's counsel because she had already moved out; and that a certified true copy of the Decision was resent to petitioner's counsel at her new address only because of her letter belatedly informing respondent COA-CP of the change of address. [33] Petitioner, on the other hand, counters that in the absence of proof, such as an affidavit attesting that a copy of the December 27, 2016 Resolution was indeed served on her counsel on January 17, 2017 through personal service, and again, on January 26, 2017 through registered mail, the reckoning of the period to file the instant Petition should be March 13, 2017, the actual date of receipt of her counsel. [34] She also claims that a mere photocopy of the logbook [35] of respondent COA-CP indicating t