THE Commission on Audit has denied the motion for reconsideration filed by former Presidential Commission on Good Government (PCGG) chief accountant Lourdes Navarro to be relieved of liability in relation to the disallowances issued against various cash incentives paid to agency officials and employees in 2012 and 2013 totaling P8.34 million.
In its 10-page decision, the COA en banc held that the position of a chief accountant comes with the expectation that the occupant is “knowledgeable on the legality of the transactions and conformity of the expenditures to existing laws and regulations.
“As a high ranking and certifying officer, movant Navarro ought to know the laws and rules on the grant of the disallowed benefits when she certified on the DVs (disbursement vouchers) that supporting documents are complete,” the commission said.
In order for Navarro to be exempt from liability, the COA said she should have notified her superiors in writing regarding the illegality of the expenditures. Failing this, the COA said her argument invoking good faith would not stand.
COA chief Gamaliel A. Cordoba and Commissioners Roland Café Pondoc and Mario G. Lipana, however, granted the appeal of PCGG administrative officer Conrado Afable to be dropped from the list of PCGG officers held liable.
Afable’s participation was limited to the release of funds through the preparation of pay envelopes and distribution of the benefits to intended recipients.
“Movant Afable is not a certifying/approving officer and did not exercise official discretion or judgment by examining the documents and determining the propriety of expenditures before effecting payment. The nature of his participation as DO is not directly related to the cause of the disallowance,” the COA noted.
It said Afable is liable only to the refund if the amounts received by him as payee of the disallowed incentives.
Included in the disallowance were P3.446 million in gift checks of PCGG officials and employees, P1.65 million Calamity Assistance, P1.136 million Goodwill Incentives, P1.38 million Collective Negotiation Agreement incentives.
