The Commission on Audit (COA) has affirmed with finality the notices of disallowance (NDs) it issued against the City of Caloocan on the use of P198 million in cash advances for intelligence and confidential activities from 2008 to 2013.

In a four-page decision, the COA denied the motion for reconsideration filed by Evelina M. Garma, who represented Caloocan City.

Garma sought COA’s grant of the city’s appeal against NDs Nos. 2015-03-003 to 2015-03-008, all dated March 3, 2015, on the liquidation of cash advances for intelligence and confidential activities for the city from 2008 to 2013.

She argued that there was inordinate delay in the COA's resolution of the petition, which violated the city's right to speedy disposition of cases.

She also said that the COA erred in denying their petition since the COA did not explicitly require the submission of certified true copies of the checks and, thus, there was no lawful or reasonable expectation on the part of the city to submit the same.

But the COA denied the motion. It said: "The arguments of Movant Garma with regard to their failure to submit accomplishment reports and certified true copies of the checks are mere rehash of those already raised in the petition for review.”

It pointed out that the issue had been judiciously passed upon and comprehensively discussed in the COA decision sought to be reconsidered and, thus, there is no point discussing it again.

On the claim that their right to speedy disposition of cases has been violated, the COA said that the delay cannot be said to have been vexatious, capricious, or oppressive.

"In fine, the length of time spent in resolving the case was never vexatious, capricious, or oppressive but was based on justifiable circumstances," it pointed out.

The decision was signed by Chairperson Gamaliel A. Cordoba and Commissioners Mario G. Lipana and Douglas Michael N. Mallillin.