SOPHIA T. BORJA, MA. ETHEL P. GIBE, MARY GRACE DG. CORPUZ, JOY T. AGUDIA, AUREA C. COSIO, WILFREDO B. COLLADO, MYRNA D. MALABAYABAS, EVELYN F. JAVIER, EDUARDO JIMMY P. QUILANG, RIZAL G. CORALES, RENATO B. BAJIT, MANUEL JOSE C. REGALADO, GLENDA DC. RAVELO, LEO C. JAVIER, CAESAR JOVENTINO M. TADO, RHE

Ruling

WHEREFORE , premises considered, Commission on Audit Regional Office No. III Decision No. 2014-22 dated March 10, 2014[,] is hereby PARTIALLY APPROVED . Accordingly, Notice of Disallowance (ND) Nos. 13-001-101(09), 13-002-101(10), 13-003-101(11), 13-004-101(09), 13-005-101(10), 13-007-101(09), 13-008-101(10), 13-009-101(11), 13-010-101(09), 13-011-101(10), 13-012-101(11), 13-013-101(09), 13-014-101(10), 13-015-101 (11), 13-016-101(09), 13-017-101(10), 13-018-101-(11), 13-019-101-(09), 13-020-101-(10), 13-021-101-(11), 13-022-101-(09), 13-023-101-(10), 13-024-101-(09), 13-025-101-(10) and 13-026-101-(10), all dated June 27, 2013; and 13-006-101(11) dated June 18, 2013, are AFFIRMED . PhilRice drivers, Alexander Valdez, Dante Cayabyab, Ronalda Dela Cruz, Arnold Mina, Fredy Dela Cruz, Jonathan Cunanan, Danilo Villanueva, Adonis Luciano, Roberto Gonzales, Randy Navarro, Michael Sanggalang, Vicente Luciano, Jonald Almuete, Melquiades Coloma, Elmer Talaguit and Jonathan Suba are EXCLUDED as persons liable for their disallowed salaries. However, they shall remain liable for the disallowed per diems under ND Nos. 13-004-101 (09), 13-009- 101(11), 13-010-101(09), 13-012-101(11), 13-013-101(09), 13-018-101-(11), 13-021-101-(11), all dated June 27, 2013[,] and 13-006-101(11) dated June 18, 2013, all in the total amount of [PHP] 99,240.00. [37] Crestfallen, petitioners filed their Motion for Reconsideration, [38] avouching that: 1) The Decision was unfair, unjust, and violative of Section 6 of Rule X of the 2009 COA Rules of Procedure, as well as Section 14 of Article VIII of the Constitution, as it failed to state and discuss the facts and law involved in resolving and affirming the 26 NDs. [39] 2) Petitioners' claim of good faith was not refuted in the Decision. [40] 3) The Decision promoted unjust enrichment in favor of the government. [41] 4) There is no factual basis for the refund. [42] 5) The Decision was discriminatory on the part of petitioners given that the Commission Proper, in its Decision No. 2017-375, [43] unequivocally lifted the NDs issued on June 6, 2011, June 15, 2011, and August 18, 2011, amounting to PHP 637,979.26. The logic and reasoning in that case should thus equally apply in the instant case. [44] Acting on petitioners' plea for reconsideration, the COA Proper issued Resolution No. 2020-176, [45] partially granting the motion with respect to the previously, disallowed per diems . However, it maintained the disallowance of the car rental payments under the car plan scheme. The disposition was couched in this sapience: WHEREFORE , premises considered, the Motion for Reconsideration of Ms. Sophia T. Borja, et. al., Philippine Rice Research Institute, is hereby PARTIALLY GRANTED . Accordingly, the disallowances on the payment of car rentals in the total amount of [PHP] 10,147,635.62 are hereby AFFIRMED . The disallowances on the payments of drivers' salaries, per diems , accommodation[s], toll fees, parking fees, e-Load, bus fare, and