THE payment of P59.76 million extra compensation to personnel of the Polytechnic University of the Philippines (PUP) from May to October 2004 had no legal basis hence, those who received them must refund the full sum.
This was the pronouncement made by the Commission on Audit in a decision released Friday (April 29) denying the petition for review filed by former PUP president Dr. Samuel Salvador and faculty members Dr. Gloria Baysa, Larry Alfonso and Marissa Legaspi.
Records showed the state university’s Board of Regents issued Resolution Nos. 285 and 299 in 2004 which were cited as the basis for the payments of P40.82 million Centennial Service Incentive Assistance (CSIA) and P18.94 million Personnel Development and Capability Enhancement Assistance (PDCEA).
Auditors said the extra pay were released from May to October 2004.
Initially the fund disbursement was flagged in audit on the ground that the power of the university’s government board does not include approving fund releases for the payment of honoraria, per diem, or any other benefits for its employees using PUP’s Trust Fund.
Notices of disallowance were issued on January 26, 2010 but the university officials filed the appeal only on June 2, 2011 which was denied by the National Government Sector-Cluster 5 on December 3, 2014.
By the time the petition for review was filed with the COA Commission Proper, a total of 254 days have passed, well beyond the 180 days allowed for the appeals process.
“The late filing of their appeal is a disregard of this Commission’s procedural rules. Having attained finality, the decision can no longer be altered or modified in any respect,” the Commission said.
It clarified that PUP officials who “approved the grant or signed the disbursement vouchers” are liable for the entire amount while the payees or recipients of the benefits are liable only for the amount they actually received.
