National Amnesty Commission v. Commission On Audit

CORONA, J.:

This petition for review1 seeks to annul the two decisions of respondent Commission on Audit (COA)2 dated July 26, 20013 and January 30, 2003,4 affirming the September 21, 1998 ruling5 of the National Government Audit Office (NGAO). The latter in turn upheld Auditor Ernesto C. Eulalia's order disallowing the payment of honoraria to the representatives of petitioner's ex officio members, per COA Memorandum No. 97-038. Petitioner National Amnesty Commission (NAC) is a government agency created on March 25, 1994 by then President Fidel V. Ramos through Proclamation No. 347.

The NAC is tasked to receive, process and review amnesty applications. It is composed of seven members: a Chairperson, three regular members appointed by the President, and the Secretaries of Justice, National Defense and Interior and Local Government as ex officio members.6 It appears that after personally attending the initial NAC meetings, the three ex officio members turned over said responsibility to their representatives who were paid honoraria beginning December 12, 1994. However, on October 15, 1997, NAC resident auditor Eulalia disallowed on audit the payment of honoraria to these representatives amounting to ₱255,750 for the period December 12, 1994 to June 27, 1997, pursuant to COA Memorandum No. 97-038.

On September 1, 1998, the NGAO upheld the auditor's order and notices of disallowance were subsequently issued to the following:7 REPRESENTATIVES AMOUNT 1. Cesar Averilla Department of National Defense ₱ 2,500.00 2. Ramon Martinez Department of National Defense 73,750.00 3.

Cielito Mindaro, Department of Justice 18,750.00 4. Purita Deynata Department of Justice 62,000.00 5. Alberto Bernardo Department of the Interior And Local Government 71,250.00 6.

Stephen Villaflor Department of the Interior and Local Government 26,250.00 7. Artemio Aspiras Department of Justice 1,250.00