A PETITION for review filed by the National Irrigation Administration-Agusan del Norte-Surigao del Norte-Dinagat Island (NIA-ASDI) Irrigation Management Office (IMO) for the recall of five notices of disallowance (NDs) against their P2.98 million cash incentives has been thrown out by the Commission on Audit for missing the deadline by 14 days.
In its decision, the COA Commission Proper noted that the appeal took a total of 194 days before being filed, beyond the reglementary period of six months or 180 days.
Citing the doctrine of immutability of judgment, the commission said a decision that has attained finality becomes unalterable and may no longer be modified.
“Failing to file the petition on time rendered the decision final and executory under Section 22.1 of the Rules and Regulations on Settlement of Accounts,” the COA pointed out.
“The right to appeal is a statutory right and one who seeks to avail of that right must comply with the statutes or rules, particularly the requirement for perfecting an appeal within the reglementary period. It must be strictly followed as they are considered indispensable interdiction against needless delay,” the commission stressed.
It added that the petitioners did not offer any justification for the belated filing of the appeal.
Records showed the NIA-ASDI IMO paid viability incentive grants (VIG) to employees in 2013 in the total amount of P2,983,075 but the disbursement was disallowed in audit for violating Presidential Decree No. 1597 (Rationalizing the System of Compensation and Position Classification in the National Government).
Held liable in the NDs were division manager Madante Ganotisi, senior accounting processor Lydia Coral, accounting processor Emilda Sabacajan, and NIA-ASDI IMO employees who received the VIG.
The COA clarified that even if the deadline is relaxed and the petition is given due course, it would still be denied for lack of legal basis.
“The VIG has no legal basis as its grant violates Section 5 of Presidential Decree No. 1597… which requires the prior approval of the President, upon recommendation of the Department of Budget and Management,” the COA declared.
It required all recipients to refund the sum received, noting that the obligation to return is mandatory due to the principles of unjust enrichment under Article 22 and Article 2154 of the New Civil Code of the Philippines.
