The Commission on Audit (COA) has affirmed its 2014 Notice of Disallowance (ND) against the purchases made by the National Tobacco Administration (NTA) for coffee, chocolates, and coffee vending machines for P350,000 in 2013.
In its decision, COA denied the petition for review filed by the former NTA Administrator Edgardo D. Zaragoza and other NTA officials “for being filed out of time and for lack of merit.”
“Accordingly, Notice of Disallowance No. 14-005 dated Nov. 18, 2014, relative to the payments for the purchase of 14 units of coffee vending machines, 200 kilograms of coffee, and 90 kilograms of chocolate, in the year 2013, in the total amount of P350,000.00, is final and executory,” ruled the COA.
The decision was signed by then COA Chairperson Michael G. Aguinaldo and Commissioner Roland C. Pondoc.
COA is now headed by it Chairperson Gamaliel A. Cordoba following the resignation of former Solicitor General Jose Calida who had earlier been named to the top audit post.
The petition for review was filed before the COA on Jan. 6, 2017 by Zaragoza and then officials of the NTA Cristina C. Lopez, Ms. Ma. Theresa B. Laundencia, and Ms. Milagros C. Tiu.
They appealed the Nov. 9, 2016 decision of the COA Corporate Government Cluster (CGS) Cluster 5 that upheld the ND issued on Nov. 18, 2014.
In its decision made public recently, COA said “the assailed decision has become final and executory, pursuant to Section 22.1 of the 2009 Rules and Regulations on the Settlement of Accounts.”
It noted that the petition for review was filed 196 after the GCS-Cluster 5 ruling was issued.
“Clearly, Mr. Zaragoza et al., had already exhausted the reglementary period of six months or 180 days to file this petition under Section 48 of Presidential Decree No. 1445, and Section 3 of Rule VII of the 2009 Revised Rules of Procedure of the COA,” the decision stated.
“Moreover, the petitioners did not offer any plausible explanation for the delay in filing their petition. Thus, this Commission finds no compelling reason to justify the relaxation of the rules,” it added.
TAGS: #COA #NTA #Coffee vendo