IT took 12 years, but a rank-and-file employee of the Armed Forces of the Philippines-Retirement and Separations Benefits System (AFP-RSBS) won her case after the Commission on Audit dropped her from the list of persons held liable for a P250.32 million disallowed land purchase transaction.
In a nine-page resolution, the COA Commission Proper granted the petition for relief filed by Alma Paraiso-Aban, former acting head of the AFP-RSBS Membership Group, excluding her from liability in an overpriced land acquisition in Calamba, Laguna in 1996.
The COA acknowledged the petitioner’s argument that she was wrongfully included in the notice of disallowance as among the officers held liable for the transaction.
It noted that based on all records, Paraiso-Aban was not privy to the arrangement between AFP-RSBS and Concord Resources Inc. which resulted in two different sets of Deeds of Sale pertaining to a single property measuring 227,562 square meters.
Based on the deed held by AFP-RSBS, the cost of the property was P341.343 million.
However, a second deed filed with the Bureau of Internal Revenue showed a much lower purchase price of only P91.024 million.
After reviewing the transaction, the COA declared the lower figure was the real cost hence treating the difference of P250.318 million as overpayment which was disallowed in audit.
However, Paraiso-Aban protested her inclusion among those who were held liable for the disallowance saying the documents of the purchase reached her only after the deal was already consummated and she was in no position to stop or influence it at any point.
The COA agreed, although it noted that the errors were attributable to the actions of the three different lawyers whose services were engaged by the petitioner.
None of these lawyers were able to show that she did her job to post-audit the land purchase “with utmost diligence” even if it was not her specific job in the first place being merely in acting capacity.
“This Commission cannot turn a blind eye on the imposition of solidary liability for the gargantuan amount of P250,318,200 against Ms. Paraiso-Aban who at the time of the conduct of special audit, was merely designated as acting head of the Internal Audit of AFP-RSBS,” the commission said.
