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