PITC vs. COA

PHILIPPINE INTERNATIONAL TRADING CORP. v. COA, GR No. 183517, June 22, 2010 Facts: On December 31, 1983, Eligia Romero, an officer of petitioner, opted to retire under Republic Act No. 1616 and received a total of P286,780.00 as gratuity benefits for services rendered from 1955 to 1983.  Immediately re-hired on contractual basis, it appears that…

Conte vs. COA

CONTE vs. COMMISSION ON AUDIT, G.R. No. 116422, November 4, 1996 (Retirement Benefit; Pension) Facts: Petitioners Avelina B. Conte and Leticia Boiser-Palma were former employees of the Social Security System (SSS) who retired from government service on May 9, 1990 and September 13, 1992, respectively.  They availed of compulsory retirement benefits under Republic Act No.…

Albon vs. Fernando

ANIANO A. ALBON v. FERNANDO et al., G.R. No. 148357, June 30, 2006 (May an LGU validly use public funds to undertake the widening, repair and improvement of the sidewalks of a privately-owned subdivision?) Facts: In May 1999, the City of Marikina undertook a public works project to widen, clear and repair the existing sidewalks…

Republic vs. Cocofed

REPUBLIC v. COCOFED, G.R. No. 147062-64, December 14, 2001 (Coconut levy funds are prima facie public funds which should be subjected to COA audit) Facts: The PCGG issued and implemented numerous sequestrations, freeze orders and provisional takeovers of allegedly ill-gotten companies, assets and properties, real or personal. Among the properties sequestered by the Commission were…

Gutierrez vs. DBM

VICTORIA C. GUTIERREZ, et al., vs. DBM, G.R. No. 153266; UP, et al. vs. SSS; CONSUELO A. TAGARAO, et al. vs. UNIVERSITY OF SOUTHERN MINDANAO; CONFEDERATION OF INDEPENDENT UNIONS IN THE PUBLIC SECTOR, et al. vs. COTABATO FOUNDATION COLLEGE OF SCIENCE AND TECHNOLOGY and DBM; FRANCISCO C. CASTRO, et al vs. DBM; ESTRELLITA C. AMPONIN,…

Public Estates Authority vs. COA

PUBLIC ESTATES AUTHORITY vs. COA, G.R. No. 156537, January 24, 2007 (Rice Allowance; RA 6758) Facts: Petitioner is a government owned and controlled corporation established pursuant to Presidential Decree No. 1084. It is tasked with, among others, reclaiming and administering foreshore lands and other public properties. On August 9, 1989, Congress passed Republic Act (R.A.)…

Molen, Jr. vs. COA

MOLEN, JR., ET AL v. COA, G.R. No. 150222, March 18, 2005 (Compensation/allowances and benefits of Directors of Water District; Non-refundable of benefits received) Facts: An audit team from COA Regional Office No. VI, Iloilo City, conducted a special audit of the accounts of the MIWD for calendar year 1995. In the course of the…