G.R. No. 195105 - METROPOLITAN WATERWORKS AND SEWERAGE SYSTEM, VS. COMMISSION ON AUDIT.[G.R. No. 220729] DARLINA T. UY, LEONOR C. CLEOFAS, MA. LOURDES R. NAZ, JOCELYN M. TOLEDO, LOIDA G. CEGUERRA, AND MIRIAM S. FULGUERAS, VS. METROPOLITAN WATERWORKS AND SEWERAGE SYSTEM, COMMISSION ON AUDIT.D E C I S

Ruling

WHEREFORE , foregoing premises considered, herein appeal is hereby DENIED for lack of merit and the following disallowances are hereby SUSTAINED , with some modifications in the amounts, viz : Benefit Basis Amount Disallowed Mid-Year FA 200 Per ND No. 2001-025-05 (00) P 2,128,780.40 Mid-Year FA 2000 Per ND No. 2001-006-05 (00) 601,919.70 Year-End FA 2000 Per ND No. 2001-024-05 (00) 1,929,610.60 Year-End FA 2000 Per ND No. 2001-022-05 (00) (as rectified by the Auditor) 735,243.34 Bigay Pala Anniv Bonus Per ND No. 2001-021-05 (00) 742,573.90 PIB Under ND No. 2001-023-05 (00) Per computation 2,157,932.65 Medical Allowance Under ND No. 2001-019-05 (00) Per computation 287,500.00 RATA Under ND No. 2001-018-05 (00) Per computation 179,387.72 TOTAL P8,762,948.31 The officials who approved/authorized the grant of subject benefits are required to refund the total disallowed amount of P8,762,948.31. The Supervising Auditor is also directed to inform this Commission of the settlement made thereon. [11] The COA Proper later denied the MWSS's motion for reconsideration with finality on January 6, 2011. [12] Meanwhile, on August 6, 2015, the COA issued COA Order of Execution (COE) 2015-174 [13] addressed to the Administrator of the MWSS identifying the petitioners in G.R. No. 220729 (namely: Darlina T. Uy, Leonor C. Cleofas, Ma. Lourdes R. Naz, Jocelyn M. Toledo, Loida G. Ceguerra, and Miriam S. Fulgueras), along with eight other MWSS officials, as among the certifying/approving officials personally liable to refund the disallowed amounts. COE 2015-174 further stated: Please withhold the payment of the salaries or any amount due to the above-named persons liable for the settlement of their liabilities pursuant to the NDs/Decisions referred to above, copies attached and made integral parts hereof. In case any of the above-named persons are no longer in the service, please cause the collection or settlement of the same directly from them, and inform this office within fifteen (15) days from receipt of this COE of efforts made to collect pursuant hereto. Payment of salaries or any amount due them in violation of this instruction will be disallowed in audit and you will be held liable therefor. If full settlement has been made, please disregard this COE, and furnish this office with authenticated copy/ies of official receipts or equivalent proof of settlement, for record and monitoring purposes. [14] On August 20, 2015, the petitioners, asserting that the COA had no basis in rendering them personally liable to refund the disallowed amounts, filed a motion to set aside COE 2015-174. [15] In the letter-reply dated September 7, 2015, [16] however, then COA Assistant Commissioner and General Counsel (now Commissioner) Isabel D. Agito denied due course to the petitioners' motion to set aside COE 2015-174, stating in part: Please be informed that COA Resolution No. 2011-006 dated August 17, 2011, amended Section 9, Rule X of the 2009 Revised Rules of Procedure of the Co