The Commission on Audit (COA) has granted the claim of a businesswoman for P471,840.91 in unpaid office supplies and merchandise from the Naguilian National High School (NNHS) in La Union.

Granted was the money claim of Erlinda B. Rosas, sole proprietor of Isramyrrh Merchandize, in a decision signed by COA Chairperson Gamaliel A. Cordoba and Commissioners Roland Cafe Pondoc and Mario G. Liana.

Rosas said her firm supplied various office supplies and merchandise to NNHS from May 4, 2009 to Dec. 1, 2011 worth P423,676.94.

She said that NNHS made partial payments in the amounts of P45,802.12, P43,680, and P12,472 or a total of P101,954.12. Despite repeated demands for payment of the remaining balance, NNHS failed to settle, she also said.

Thus, Rosas said she filed an action for collection of the money owed, and the Regional Trial Court Branch 33 of Bauang, La Union ruled in her favor in a decision dated May 5, 2015. NNHS was ordered to pay P321,722.82 plus other fees.

On appeal, the Court of Appeals also ruled that NNHS should pay the amount owed to Rosas' company in a decision dated Sept. 19, 2016. Based on its computations, considering the cost of suit, attorney's fees, and other items, the amount owed to Rosas is P471,840.91.

The CA ruling prompted Rosas to file a money claim before the COA.

In its defense, NNHS said the purchases made from Rosas' company were valid and legitimate but the obligation was not paid in full because of the issuance of guidelines that prior year's obligations cannot be charged from the current year's fund.

But Rosas insisted that the COA should grant her claim because the purchases made were valid obligations incurred by the school.

“This Commission is devoid of power to disregard a final and executory judgment of the CA based on the principle of immutability of final judgments," the COA decision stated.