At any rate, said circular does not require online posting for its effectivity. 2011-5 was only posted in the DBM website in January 2012. Second. Petitioner failed to establish that DBM BC No. 11 More, the ICAB granted CNA Incentives in excess of the P25,000.00 threshold under DBM-BC No. This was a clear violation of Section 5.7 of DBM-BC 2006-1 which only allows the grant of CNA incentives to qualified employees once after the end of the year. 10įirst. The ICAB granted CNA incentives for 2011 twice and before the fiscal year ended. 2012-002-101-(11) disallowing the total amount of P236,500.00 corresponding to the excessive CNA incentives granted to qualified employees of the ICAB, which they should immediately refund. WHEREFORE, premises considered, this Office DENIES herein appeal and AFFIRMED ND No. Dela Cruz of the COA – National Government Sector affirmed, viz.: Ruling of the COA – National Government SectorĪs borne in her Decision No. Petitioner appealed the notice of disallowance. The following were found liable to return the disallowed amount: 8 Nameįor certifying that supporting documents are completeįor certifying supporting documents are valid, proper and legalįor accepting payments of CNA in excess of P25,000.00 2012-002-101-(11) dated Februdisallowing the excess grant of CNA Incentives of P236,500.00, itemized as follows: 7 Name of Recipients Unconvinced, the audit team issued Notice of Disallowance No. 2011-5 would be issued before 2011 came to a close. They could not have foreseen that DBM BC No. Petitioner explained that the ICAB made initial payment of CNA Incentives on Novemwhile the final payment was made only on Decemafter determining that all of the programs, projects, and activities of the agency for the year had been implemented. 2011-5 dated February 1, 2006, Septemand December 26, 2011, respectively andĢ) The amount of CNA Incentive paid for 2011 exceeded the ceiling amount of P25,000.00 each under DBM BC No. Datug issued the following observations relative to ICAB's grant of CNA Incentives in 2011: 5ġ) The ICAB paid CNA Incentives to its officials and employees twice for 2011 contrary to the provisions of DBM BC No. On post-audit, Supervising Auditor Lucena D. 3 Prior to its issuance, there was no fixed limit for CNA Incentives the amount to be given as CNA Incentives was dependent only on the annual savings from cost-cutting measures and systems development of the agency concerned.
2011-5 was issued on December 26, 2011, restricting the grant of CNA Incentive to P25,000.00 per qualified employee. The CNA Incentive for the year shall be paid as a one-time benefit after the end of the year, provided that the planned programs/activities/projects have been implemented and completed in accordance with the performance targets of the year. 2006-1 dated Februand Article XIII of the CNA between them. Abejo (petitioner) solidarily liable with the officers and employees of the Inter-Country Adoption Board (ICAB) to return the disallowed Collective Negotiations Agreement (CNA) Incentives for 2011 in the amount of P236,500.00.įrom 2008 to 2011, the ICAB had been granting CNA Incentives to the members of the ICAB Employees Association (ICABEA) pursuant to Department of Budget and Management (DBM) Budget Circular (BC) No. 2020-127 1 dated Januof the Commission on Audit (COA) (respondent) which held petitioner Bernadette Lourdes B. This petition for certiorari assails the Decision No. COMMISSION ON AUDIT, REPRESENTED BY CHAIRPERSON MICHAEL AGUINALDO, RESPONDENT. ABEJO, EXECUTIVE DIRECTOR OF THE INTER-COUNTRY ADOPTION BOARD (ICAB), PETITIONER, VS.
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