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In this case, the Court is presented the optimum opportunity to provide for a clear set of rules regarding the refund of amounts disallowed by the Commission on Audit (COA) in order to reach a just and equitable outcome among persons liable for disallowances. The Facts.
In this case, the Court is presented the optimum opportunity to provide for a clear set of rules regarding the refund of amounts disallowed by the Commission on Audit (COA) in order to reach a just and equitable outcome among persons liable for disallowances.
The persons held liable were Municipal Mayor Mario M. Madera (Madera), Municipal Accountant Beverly C. Mananguite, and Municipal Budget Officers Carissa D. Galing and Josefina O. Pelo (Madera, et al.), and all other payees stated in the notices of disallowance.50 As correctly ruled by the ponencia, Madera, et al., being the approving ...
mario m. madera, beverly c. mananguite, carissa d. galing, and josefina o. pelo, petitioners, vs. COMMISSION ON AUDIT (COA) AND COA REGIONAL OFFICE NO. VIII, RESPONDENTS.
Nov 13, 2020 · Mario M. Madera, et al. Vs. Commission on Audit (COA) and COA Regional Office... G.R. No. 244128. September 8, 2020. The Rules on Return In view of the foregoing discussion, the Court pronounces: 1. If a Notice of Disallowance is set aside by the Court, no return shall be required from any of the persons held liable therein. 2.
Sep 8, 2020 · In the recent landmark ruling in Mario M. Madera v. Commission on Audit, G.R. No. 244128 (08 September 2020) (“ Madera ”), the Supreme Court laid down a new set of rules regarding the refund of amounts disallowed by the Commission on Audit ( “COA” ).
The petitioners therein came to the Court assailing the validity of administrative issuances, not the issuance of notices of disallowance or any Commission on Audit (COA) decision holding them, public officials, liable for the disallowed amount.
Sep 8, 2020 · This document is a Supreme Court of the Philippines decision regarding the refund of amounts disallowed by the Commission on Audit (COA) for various allowances granted to officials and employees of the Municipality of Mondragon, Northern Samar in 2013.
Sep 8, 2020 · Commission on Audit, G. No. 244128 (08 September 2020) (“Madera”), the Supreme Court laid down a new set of rules regarding the refund of amounts disallowed by the Commission on Audit (“COA”). Madera concerned the disallowance on post-audit of benefits and allowances which were granted by the Municipality of Mondragon ...
I advanced this same proposition during the deliberations in Madera v. COA [8] — that Section 43 and the COA Rules admit of no possibility that a payee whose only participation in the disallowed transaction is the receipt of payment (i.e., the amount he or she actually and individually received) could be deemed solidarily liable for an amount ...
