G.R. No. 244815, February 02, 2021.
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:
- 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;
- PICCI is not within the jurisdiction of the DBM since it does not derive its budget from the GAA, but from the BSP
- 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.