This case has been cited 2 times or more.
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2012-09-11 |
LEONARDO-DE CASTRO, J. |
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| In essence, the Movants Federico Pascual, et al. are asking this Court to reconsider our Decision in so far as their liability, as the payees, to return the benefits they had already received, by applying our rulings in Molen, Jr. v. Commission on Audit,[1] De Jesus v. Commission on Audit,[2] Magno v. Commission on Audit,[3] Baybay Water District v. Commission on Audit,[4] Barbo v. Commission on Audit,[5] Bases Conversion and Development Authority v. Commission on Audit,[6] among others, wherein, despite this Court's disapproval of the allowances and/or benefits the payees therein received, for being contrary to the law applicable in those cases, this Court did not require such payees to refund the monies they had received in good faith. On April 11, 2012, the public respondents, through the Office of the Solicitor General, commented and agreed with the Movants Federico Pascual, et al. that it would be an injustice if they were ordered to refund the retirement benefits they had received more than a decade ago. | |||||
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2011-09-06 |
PERALTA, J. |
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| Pursuant to its mandate as the guardian of public funds, the COA is vested with broad powers over all accounts pertaining to government revenue and expenditures and the uses of public funds and property.[27] This includes the exclusive authority to define the scope of its audit and examination, establish the techniques and methods for such review, and promulgate accounting and auditing rules and regulations.[28] The COA is endowed with enough latitude to determine, prevent and disallow irregular, unnecessary, excessive, extravagant or unconscionable expenditures of government funds.[29] It is tasked to be vigilant and conscientious in safeguarding the proper use of the government's, and ultimately the people's, property.[30] The exercise of its general audit power is among the constitutional mechanisms that gives life to the check and balance system inherent in our form of government.[31] | |||||