LIBRADO C. NAVARRO, VS. COMMISSION ON AUDIT, DIRECTOR ROLAND A. REY, REGIONAL DIRECTOR, COMMISSION ON AUDIT, REGIONAL OFFICE NO. XIII, CARAGA REGION, BUTUAN CITY.

Ruling

WHEREFORE , premises considered, the petition for review is hereby DISMISSED for having been filed out of time, Accordingly, COA Regional Office No. XIII Decision No. 2014-005[,] dated March 17, 2014, which affirmed Notice of Disallowance No. 1012-001-100-(2011)[,] dated October 23, 2012, relative to the price variance on the purchase by the City of [one] unit of Komatsu PC200-8 Hydraulic Excavator amounting to [PHP] 4,214,000.00 is FINAL AND EXECUTORY . [32] (Emphasis in the original) On June 30, 2015, the petitioners filed a Motion for Reconsideration of the COA Proper Decision. The COA Proper gave due course to the Motion for Reconsideration and decided to resolve the case on its merits. Due to the conflicting findings between the 2012 Inspection Report executed by State Auditor Burdeos and the Evaluation Report, the COA Proper issued an Order, dated May 16, 2017, directing the COA Regional Office to create a different RTAT to conduct a re-inspection to validate if the delivered Komatsu Hydraulic Excavator conforms with the specifications provided in the Purchase Order. [33] The reconstituted RTAT indicated its findings in its Inspection Report for Equipment and Facilities, dated June 7, 2017 ( 2017 Inspection Report ), as follows: Re-inspection of the hydraulic excavator disclosed that it has indeed conformed with the required specifications of the Local Government Unit as provided in the approved Purchase Order, except for the bucket which requires 1.0 to 1.5 cu. m. capacity and the actual is 0.80 cu. m. only. Actual testing of the unit disclosed that its bucket with a capacity of 0.80 cu. m. can excavate/load an additional 30% of its capacity if the excavated materials will not be scraped to level the top edge of the bucket. [34] On January 29, 2018, the COA Proper issued a Resolution [35] denying the petitioners' Motion for Reconsideration. The COA Proper also modified the amount of disallowance to t e full purchase price of the Komatsu Hydraulic Excavator, or PHP 14,750,000.00: WHEREFORE , premises considered, the Motion for Reconsideration is hereby DENIED . Accordingly, Commission on Audit Decision No. 2015-186[,] dated [April 10, 2015,] which dismissed the Petition for Review of Mayor Librado C. Navarro, et al., City Government of Bislig, Surigao del Sur, is AFFIRMED with MODIFICATION such that the amount of Notice of Disallowance (ND) No. 1012-001-100-(2011)[,] dated October 23, 2012[,] is increased from [PHP] 4,214,000.00 to [PHP] 14,750,000.00, the latter amount being the total contract cost for the purchase by the City of one unit of Komatsu PC200-8 Hydraulic Excavator. The Audit Team Leader is instructed to issue a Supplemental ND for the additional amount of [PHP] 10,536,000.00 representing the difference between the total cost of [PHP] 14,750,000.00 that should be disallowed and the amount of [PHP] 4,214,000.00 disallowed under ND No. 1012-001-100-(2011)[,] dated October 23, 2012. [36] (Emphasis in the original) Although the COA