DECISION NO.

2018-056
January 23, 2018

Subject: Petition for Review of former Governor Alvaro T. Antonio, et al., all of the Provincial
Government of Cagayan, of Commission on Audit Regional Office No. II Decision No.
2016-20 dated May 23, 2016, which affirmed Notice of Disallowance No. 2015-
003(2014) dated August 20, 2015, on the reimbursement of gasoline/fuel expenses
incurred for privately-owned vehicles for the period of January to December 2014, in
the total amount of P1,955,546.27

DECISION

1
Before this Commission is the Petition for Review of Atty. Alvaro T. Antonio, former Governor; Atty. Joseph P. Pauig,
former Chief of Staff; Ms. Jeanna C. Garma, Accountant; and Ms. Emilia L. Iringa, former Treasurer, all of the Province of
2
Cagayan, through counsel, of Commission on Audit (COA) Regional Office (RO) No. II Decision No. 2016-20 dated May 23,
2016, which affirmed Notice of Disallowance (ND) No. 2015-003(2014) dated August 20, 2015, on the reimbursement of
gasoline/fuel expenses incurred for privately-owned vehicles for the period of January to December 2014, in the total amount of
P1,955,546.27.

Under the 2009 Revised Rules of Procedure of the COA (RRPC), an appeal to the Director must be filed within six months
3
or 180 days from receipt of the ND. An appeal before the Commission Proper shall be taken, through a Petition for Review,
4
within the time remaining of the six months or 180 days reglementary period after receipt of the Director’s decision.

5
Records show that petitioners received the ND on September 23, 2015 and filed their Appeal Memorandum dated March
6 7
21, 2016 with the Regional Director (RD), COA RO No. II, Tuguegarao City, on March 23, 2016 . They received COA RO No. II
Decision No. 2016-20 dated May 23, 2016 on May 31, 2016 and filed this Petition for Review on July 1, 2016, or on the 212 th
8 9

day from receipt of the ND, thus, beyond the six months reglementary period to appeal under Section 3, Rule VII of the 2009
RRPC.

Clearly, the Petition for Review was filed out of time. Thus, COA RO No. II Decision No. 2016-20 dated May 23, 2016
10
became final and executory as provided under Section 22.1 of the Rules and Regulations on Settlement of Accounts, viz:

A decision of the Commission Proper, ASB, Director or Auditor upon any matter within their respective
jurisdiction; if not appealed as herein provided, shall become final and executory.

11
The doctrine of finality of judgment was explained by the Supreme Court in the case of Juani vs. Alarcon, as follows:

Litigation must end and terminate sometime and somewhere, and it is essential to an effective administration
of justice that once a judgment has become final the issue or cause involved therein should be laid to rest. This
doctrine of finality of judgment is grounded on fundamental considerations of public policy and sound
practice. In fact, nothing is more settled in law than that once a judgment attains finality it thereby becomes
immutable and unalterable. It may no longer be modified in any respect, even if the modification is meant to
correct what is perceived to be an erroneous conclusion of fact or law, and regardless of whether the
modification is attempted to be made by the court rendering it or by the highest court of the land.

In any event, even if a decision is based on the merits, the disposition of this would still be the same because the
reimbursement of fuel/gasoline expenses incurred for privately-owned vehicles was irregular, being violative of the COA Circular
No. 1996-004 dated April 19, 1996.12

WHEREFORE, premises considered, the Petition for Review of former Governor Alvaro T. Antonio, et al., all of the
Provincial Government of Cagayan, is hereby DISMISSED for having been filed out of time. Accordingly, Commission on Audit
Regional Office No. II Decision No. 2016-20 dated May 23, 2016, which affirmed Notice of Disallowance No. 2015-003(2014)
dated August 20, 2015, on the reimbursement of fuel/gasoline expenses incurred for privately-owned vehicles for the period of
January to December 2014, in the total amount of P1,955,546.27, is rendered FINAL and EXECUTORY.

The Prosecution and Litigation Office, Legal Services Sector, this Commission, is hereby directed to forward the case to the
Office of the Ombudsman for investigation and filing of appropriate charges, if warranted, against the persons liable for the
transaction.

(SGD.) MICHAEL G. AGUINALDO

Chairperson

(SGD.) JOSE A. FABIA (SGD.) ISABEL D. AGITO

Commissioner Commissioner
 Attested by:

(SGD.) NILDA B. PLARAS

Director IV
Commission Secretariat

Copy furnished:

Atty. Romeo G. Guillermo

Counsel for Petitioners
29 Zone 05, Carig Norte
Tuguegarao City

The Audit Team Leader

The Supervising Auditor
Audit Team R2-01- Provincial Government of Cagayan
Capitol Hills
Tuguegarao City

The Regional Director

Commission on Audit Regional Office No. II
Tuguegarao City

The Director
Information Technology Office
Systems and Technical Services Sector

The Assistant Commissioners

Local Government Sector
Commission Proper Adjudication and Secretariat Support Services Sector

All of this Commission

ESZ/EEL/ERD/JDGD/ACS
cp.dec.antonio.cagayan prov.
CMIS 2016-0952/82 pages

1 Pursuant to Section 1, Rule VII of the 2009 Revised Rules of Procedure of the Commission on Audit.
2 Atty. Romeo G. Guillermo.
3 Section 4, Rule V of the 2009 Revised Rules of Procedure of the Commission on Audit.
4 Section 3, Rule VII of the 2009 Revised Rules of Procedure of the Commission on Audit.
5 Rollo, p. 21.
6 Rollo, pp. 26-28.
7 Rollo, p. 28.
8 Date stamped as Date of Receipt of the Governor’s Office; rollo, p. 49.
9 Rollo, p. 5.
10 Commission on Audit Circular No. 2009-006 dated September 15, 2009.
11 G.R. No. 166849, September 5, 2006.
12 3.1.1.8 To ensure that government funds and property are used only for official purposes, no reimbursement of the cost of gasoline and oil shall be allowed where a
private vehicle is used. However, the officials and employees concerned shall be entitled to the reimbursement of the equivalent cost of the customary mode of
transportation. Under no circumstances should fuel be issued to privately owned motor vehicles. (Underscoring supplied).