A SICKLY and cash-strapped former cashier of the Department of Education-Division of Sorsogon won some relief after the Commission on Audit declared that it is deferring collecting on a P3.12 million disallowance out of compassion.

The COA en banc stressed the ruling is pro hac vice (for or on this occasion only) because of the exceptional circumstances surrounding petitioner Adelinda Perez.

Perez wrote the COA on April 22, 2022 seeking relief from the disallowance and requesting authority to write off the P3,117,908.58 balance of the payroll that was lost to robbery in 2002. The sum was part of the P3.7 million payroll for the mid-year bonus and cash gift of DepEd Sorsogon.

Other than Perez, DepEd Sorsogon division superintendent Dominador Osea and disbursing officer Nydia Bercasio were also held liable as police investigators ruled the theft was an inside job.

While criminal and administrative cases filed against them were all dismissed, the COA denied their request for relief from accountability on the ground that the rulings were not binding upon the Commission.

Over the years, Perez was able to pay a total of P277,937 while the heirs of Bercasio paid P309,441 or a total of P587,378.

As the only surviving officer held liable, Perez said there was no way she could continue to bear the financial burden since she is already jobless and is only depending on her pension from the Government Service Insurance System (GSIS) and survivorship benefits which are not even sufficient for her medical needs.

The COA said it is constrained by the rules to deny Perez’s request since advanced age, medical condition, and limited financial resources are not considered “exceptional circumstances that would warrant relief from obligation.”

However, the COS en banc said out of compassion, it will defer enforcing the disallowance unless the former DepEd employee’s financial capacity to pay improves.

“Notwithstanding the above discussion and for humanitarian consideration, since Ms. Perez is the only surviving person liable to refund the remaining balance, who is already of advanced age, with a medical condition, and currently experiencing financial constraints, she will not, for the meantime, be required to pay the said amount,” the COA said.

The decision was signed by COA Chairperson Gamaliel Cordoba and Commissioners Roland Café Pondoc and Mario Lipana.