G.R. No. 243818 - RAOUL C. VILLARETE, VS. COMMISSION ON AUDIT.D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE , foregoing premises considered, this Commission finds the herein appeal bereft of merit. Accordingly, COA LAO-C Decision No. 2005-067 dated October 10, 2005 is hereby AFFIRMED . Consequently, ND No. LCP-2005-001 (2004) dated September 29, 2005 disallowing the amounts of P8,247,200.00 and P786,362.50 representing the payment of two-month rental to Himex and bank charges incurred in the opening of stand-by LC, respectively, is likewise AFFIRMED . [28] On September 18, 2012, a copy of Decision No. 2012-138 was personally served to Dr. Rubia's successor, Dr. Jose Luis J. Danguilan (Dr. Danguilan) and Dr. Villarete, through his representative, Nieva Jean Cajipe (Cajipe). [29] Only Dr. Danguilan filed a Motion for Reconsideration [30] on behalf of the Lung Center, but this was denied by the Commission Proper in a December 6, 2013 Resolution. [31] Since no other Motions for Reconsideration were filed, Decision No. 2012-138 became final and executory on September 18, 2012. [32] Subsequently on June 16, 2014, a Notice of Finality of Decision [33] was issued by Director IV and Commission Secretary Nilda B. Planas. It was received by a certain "Chie" on behalf of Dr. Villarete, whose signature could be seen on the second page of the Notice. [34] Thereafter, on May 29, 2015, the Commission on Audit issued Order of Execution No. 2015-032. [35] On July 28, 2015, Dr. Villarete, on behalf of the Lung Center, filed a Motion to Lift the Commission on Audit Order of Execution [36] stating that he was not notified of Decision No. 2012-138 and the December 6, 2013 Resolution. [37] The Commission denied the motion in a September 8, 2015 Letter stating that Decision No. 2012-138 had already attained finality after the persons named liable failed to file a motion for reconsideration. [38] It further stated that copies of Decision No. 2012-138 and the December 6, 2013 Resolution were received by someone on behalf of Dr. Villarete, as shown in their return copy. [39] Dr. Villarete sought reconsideration, but was denied in the Commission on Audit's March 15, 2018 Resolution. [40] It held: At the outset, Dr. Villarete cannot claim that he was denied due process. He was served a copy of COA Decision No. 2012-138. However, despite his receipt thereof on September 18, 2012, he did not file an MR. Contrary to his allegation, the proof of service portion of the NFD shows that a representative from his office received the NFD on September 11, 2014. However, he filed a motion to lift the COE only on August 3, 2015, that is, after the lapse of 326 days. .... Accordingly, the issuance of the COE to enforce COA Decision No. 2012-138 dated September 13, 2012 is proper. The decision has attained finality pursuant to Section 51 of Presidential Decree No. 1445, the Government Auditing Code of the Philippines.... WHEREFORE , premises considered, the Motion for Reconsideration of Dr. Raoul C. Villarete, M.D., Deputy Director for Medical Services, Lung Center of the Philippines,