G.R. No. 253448 - MARK FRANKLIN A. LIM II, VS. FIELD INVESTIGATION BUREAU, OFFICE OF THE DEPUTY OMBUDSMAN FOR THE MILITARY AND OTHER LAW ENFORCEMENT OFFICES [MOLEO].

Ruling

accordingly, imposed upon him the penalty of dismissal from service. The Facts At the time that the complaint was filed against him by the OMB-MOLEO's Field Investigation Bureau (FIB), Lim was Head of the Coast Guard Special Service Office (CGSSO) for the Philippine Coast Guard (PCG). According to the FIB, sometime in 2014, the PCG released several Special Cash Advances (SCA) to its 21 Special Disbursing Officers (SDO), including Lim. Of the total amount released, PHP 500,000.00 was released to Lim for the procurement of office supplies and information technology (IT) equipment. [6] Subsequently, the Commission on Audit (COA) issued its Audit Observation Memorandum No. (AOM) PCG-2015-018 [7] dated April 15, 2015. The COA noted that the cash advances lacked the following: (1) the requisite office orders duly designating the SDOs as such; (2) the addresses of some of the dealers and suppliers were not indicated in the sales invoices, cash invoices, and official receipts; (3) and that when contacted by the COA, some of these dealers and suppliers denied issuing the invoices and receipts. [8] Based on AOM PCG-2015-018, the FIB criminally charged Lim and the other SDOs, as well as the Commandant, Deputy Chief for Comptrollership, Internal Auditor, and Accounting Head of the PCG with malversation of public funds through falsification under Article 217 of the Revised Penal Code and violation of Section 3(e) [9] of Republic Act No. 3019, [10] in relation with Republic Act No. 9184. [11] They were also administratively charged with serious dishonesty, grave misconduct, and conduct prejudicial to the best interest of the service. With regard to Lim, the FIB alleged that as with all the other SDOs, the disbursement of PHP 500,000.00 to him was not supported by any office order duly designating him as an SDO. Further, the procurement for which the amount was disbursed did not go through public bidding, with no justification for resorting to alternative methods of procurement. [12] For his defense, Lim countered that he was duly designated as the SDO of the Special Service Office (SSO) through Special Order No. 48 dated March 18, 2013, [13] with an authorization to disburse a maximum amount of PHP 500,000.00. Of that amount, he claimed that only PHP 77,166.25 was found by the COA to be supported by "questionable receipts," and that he has since settled that amount. He also justified the resort to emergency procurement by claiming that it was done amidst the relief operations after the onslaught of Typhoon Yolanda. [14] Further, the criminal cases filed against him and the other PCG officials in relation to these disbursements were dismissed through a Consolidated Resolution [15] issued by the Ombudsman. The OMB-MOLEO's Ruling In a Consolidated Decision [16] dated July 19, 2017, the OMB-MOLEO found Lim and his fellow PCG officials guilty of serious dishonesty, grave misconduct, and conduct prejudicial to the best interest of the service. Accordingly, they were