G.R. Nos. 224765-68

FACTS: 

The Sandiganbayan found the petitioners  guilty beyond reasonable doubt for violation of Section 3(e) of R.A. 3019. In 2003, it was alleged that the petitioners procured five motor vehicles for the use of the Governor and Vice Governor of Davao del Sur  in a manner violative of procurement laws.   The procurement of the subject vehicles was not subjected to competitive public bidding as it was effected through direct purchase. By preselecting the vehicle models to be procured, petitioners are alleged to have acted with manifest partiality in favor of their preferred suppliers and accorded them unwarranted benefit and advantage, causing undue injury to the government. 

Petitioners filed their separate appeals before the Court. 

The People of the Philippines contend that the petitions must be denied because the grounds relied upon involve questions of fact.  Moreover, the petitions amount to a collateral attack on the judgment of conviction by raising doubt as to whether the acts of petitioners were sufficient to establish criminal liability, thereby assailing the Sandiganbayan’s appreciation of evidence.

G.R. No. 236725, February 02, 2021

FACTS:

In 2010, SWD, a government-owned and controlled corporation (GOCC), released an aggregate amount of P3,354,123.50 worth of benefits for its Board of Directors. These disbursements were disallowed in Notice of Disallowance (ND) because they were granted to persons employed after June 30, 1989, in violation of DBM CCC No. 10.  The COA Audit Team particularly cited paragraph 5.5 of DBM CCC No. 10, which enumerated the additional allowances that are not integrated in the standardized salary rate, and allowed to be continuously given only to incumbent employees, who are actually receiving such benefits as of June 30, 1989. Considering that the SWD officers and employees who received the additional benefits in 2010 were employed after June 30, 1989, the COA Audit Team concluded that the grants were unauthorized. 

The following persons were charged responsible to settle the disallowed amounts: (1) Ancheta, General Manager, who approved the transaction; (2) Ariel Rapsing (Rapsing), Corporate Budget Specialist, who certified that the expenses were necessary; (3) Agnes Corpuz (Corpuz), Cashier A, as the disbursing officer; and (4) the other officers and employees who received the disallowed benefits, except those incumbents as of June 30, 1989.

G.R. No. 244815, February 02, 2021.

FACTS:

In 2012, the PICCI Board of Directors (BOD) approved the grant of PBB for the year 2012 to all PICCI employees at P10,000.00 each or in the total amount of P840,000.00. The PBB was given in recognition of the successful hosting of the events at the Philippine International Convention Center (PICC).  The ATL and the SA issued the ND disallowing the payment of the PBB and declared that it constitutes an irregular transaction under COA Circular No. 2012-003. They ordered the settlement of the disallowed amount. 

PICCI maintained the following arguments: 

1. PICCI is not covered by E.O. No. 80 and its implementing guidelines since its parent company, the BSP, enjoys fiscal autonomy under Section 1 of Republic Act (R.A.) No. 7653;
2. PICCI is not within the jurisdiction of the DBM since it does not derive its budget from the GAA, but from the BSP
3. The COA failed to show “dishonest purpose” or “moral obliquity” so as to constitute bad faith on the part of the petitioners when they approved the payment and certified the availability of funds and completeness of supporting documents for the grant of the PBB.

G.R. No. L-18740, March 29, 1922.

FACTS

Petitioner, a duly licensed domestic corporation, provides that, under the Tariff Act, it had the legal right to export from the Philippine Islands into the United States it’s manufactured tobacco. In 1916, the Philippine Legislature enacted Law No. 2613 entitled “An Act to improve the methods of production and the quality of tobacco in the Philippine and to develop the export trade therein.” The law allegedly empowers the Collector of Internal Revenue to establish rules defining the standard and the type of leaf and manufactured tobacco which may be exported into the United States. It also enjoins it as a duty to issue a certificate of origin and to permit the exportation to the United States of all cigars manufactured of material and tobacco.