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Manila Bulletin devider Philippines devider National devider COA tells PUP to settle P1.37-M payment for memorabilia

COA tells PUP to settle P1.37-M payment for memorabilia

Published Aug 7, 2025 04:05 pm
The Commission on Audit (COA) has granted the money claim of EC-TEC Commercial against the Polytechnic University of the Philippines (PUP) for P1.37 million worth of memorabilia.
EC-TEC was granted the purchase order (PO) for the printing and delivery of memorabilia for P1,531,460 on Sept. 15, 2009.
The PO stated that the date of delivery should be 15 working days upon receipt of PO, and the penalty for failure to make the full delivery within the time specified is 1/10 of one percent for every day of delay.
EC-TEC, which acknowledged the provision in the PO, completed the delivery only on March 16, 2013, or after more than three years since receipt of the PO.
Due to the delay in the delivery of memorabilia, the PUP Executive Committee (ExeCom) issued a resolution to defer the payment to EC-TEC.
EC-TEC, for its part, filed an action before the Regional Trial Court (RTC) in Quezon City Branch 217, which eventually ruled in its favor. The PUP did not file an appeal within the reglementary period.
The RTC ordered PUP to pay EC-TEC P1,531,460 less the liquidated damages.
Ruling in favor of EC-TEC, the COA granted the claim in the amount of P1,378,314. The COA likewise granted the claim for six percent legal interest which shall run from the date of the finality of the RTC-Quezon City Branch 217 decision dated May 10, 2022 until full payment thereof.
While the COA granted the petition for money claim, the tax court said it is "devoid of power to modify, alter, or reverse a final and executory judgment."
It said it could only validate “the precise award to be enforced based on the clear terms of the judicial decision."
The eight-page decision was signed by Chairperson Gamaliel A. Cordoba and Commissioner Mario G. Lipana. Commissioner Roland Cafe Pondoc dissented.
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