THE Commission on Audit has relieved officials of the Department of Science and Technology-Office of the Secretary (DOST-Osec) of solidary liability over the excess payment of longevity pay (LP) to agency officers and employees in 2015 totaling P4,721,219.54.
In its automatic review on the appeal of former DOST Secretary Fortunato dela Peña, the COA Commission Proper sustained the contention of agency officials that they merely acted in good faith in approving the LP with cumulative rating.
In accepting the justification, the COA said the certifying/approving DOST-Osec officials are no longer required to refund the total disallowed sum even as it clarified that the recipients must still return the excess amount they received.
“The approving/certifying officials are no longer solidarily liable for the disallowance, while the payees are required to refund the disallowed benefits they respectively received,” the commission declared.
In issuing the disallowance in 2016, state auditors noted that the DOST-Osec’s P8.616 million total longevity pay violated RA No. 8439 (Magna Carta for Scientists, Engineers, Researchers, and other Science and Technology Personnel in the Government) on two counts, both of which resulted in an increase of the sum paid out.
First, rather than the actual salary rate, the LP payment was based on the latest monthly basic salary of each officer/employee.
Second, the DOST computed the LP at a cumulative rate of five percent for every five years of service so that an employee who has been on the payroll for 10 years got 10 percent of his basic salary, 15 percent for 15 years of service and 20 percent for 20 years of service.
Among those held liable were Assistant Secretaries Oswaldo Santos, Raymond Liboro, Robert Dizon, and Urdujah Tejada, Budget Division chief Elisa Corpuz, chief administrative officer Arnaldo Reyes, chief accountant Helen Gianan, supervising administrative officers Adelaida Dela Rosa, Noel Guerra,and Angelita Garcia; administrative officer Bonifacia Flores, Finance Management Service director Belma Martinez, Accounting Division officer-in-charge Robert Paulo Lumbatan, Personnel Division OIC Rhodora Alfonso, director Elizabeth Fontanilla, and the various payees.
However, the COA said their actions may be considered in good faith due to mistaken reliance on DOST Administrative Order No. 005 in computing the longevity pay, hence they are no longer deemed solidarily liable with its attendant requirement to refund the disallowance in full.
However, the COA denied the appeal that the payees be spared from the requirement of having to refund the sum received based on the provision of unjust enrichment.
“The natural consequence of a finding that the allowances and benefits were illegally disbursed is the consequent obligation on the part of all recipients to restore said amounts to the government coffers,” the COA said.
