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Maritime Authority vs. COA Allowances Dispute

The document discusses two cases involving the Maritime Industry Authority and the National Transmission Corporation against the Commission on Audit regarding the disallowance of allowances and benefits. In both cases, the courts ruled that the disallowance of benefits was proper, with the Maritime Industry Authority's employees being liable for refunds. The issues centered around misinterpretations of service continuity and eligibility for awards based on reorganization and service tenure.

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PAMELA PARCE
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16 views1 page

Maritime Authority vs. COA Allowances Dispute

The document discusses two cases involving the Maritime Industry Authority and the National Transmission Corporation against the Commission on Audit regarding the disallowance of allowances and benefits. In both cases, the courts ruled that the disallowance of benefits was proper, with the Maritime Industry Authority's employees being liable for refunds. The issues centered around misinterpretations of service continuity and eligibility for awards based on reorganization and service tenure.

Uploaded by

PAMELA PARCE
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

CASE No.

121 discretion amounting to lack or excess of


jurisdiction when:
Maritime Industry Authority (petitioner) vs.
Commission on Audit (respondent) A. MISINTERPRETED CSC MEMORANDUM
CIRCULAR 06, SERIES OF 2002 (MC 06), AND
G.R No. 185812 – January 13, 2015 ERRONEOUSLY STATED THAT AN EMPLOYEE IS
ENTITLED TO LOYALTY AWARD ONLY IF HE HAS
Ponente: Associate Justice Leonen CONTINUOUSLY RENDERED THE TEN-YEAR
SERVICE IN ONE PARTICULAR GOVERNMENT
Facts: Resident Auditor of Commission of Audit AGENCY.
issued a notice of disallowance of allowances and B. MISTAKENLY RULED THAT THE CONTINUITY OF
incentives received by employees and officers of THE SERVICE OF EMPLOYEES SEPARATED FROM
the Maritime Industry Authority. SERVICE DUE TO REORGANIZATION IS
RECOGNIZED ONLY WHEN THE SEPARATION
Issue: Whether or not the grant of allowances to PACKAGE PROVIDED UNDER THE EPIRA IS NOT
CLAIMED.
Maritime Industry Authority employees has legal
basis.
Ruling:
Ruling: The disallowance of the grant of benefits
and allowances by respondent Commission on
Audit is proper. We proceed to determine whether
officers and employees of petitioner Maritime
Industry Authority are liable and/or should refund
the disallowed allowances.

CASE No. 122

National Transmission Corporation (petitioner) vs.


Commission on Audit (respondent)

G.R. No 204800 – October 14, 2014

Ponente: Assoc. Justice Peralta

Facts: In 2003, the National Power Corporation


(NPC) underwent reorganization pursuant to
Republic Act (R.A.) No. 9136, otherwise known as
the Electric Power Industry Reform Act of 2001
(EPIRA Law), wherein NPC was split into two (2):
the NPC, which became in-charge of the
generation of electricity, and the National
Transmission Corporation (Transco), which was
charged with the transmission of electricity to the
power customers. Meanwhile, due to such
reorganization, the services of all the employees of
the NPC were terminated effective February 28,
2003, wherein they received their separation
benefits and terminal leave pay. However, on
March 1, 2003, some of the said employees were
rehired by Transco.

Issue: Whether or not CoA acted without or in


excess of jurisdiction or with grave abuse of

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