The Commission on Audit (COA) has affirmed the notice of disallowance (ND) it issued against the payment of P6 million in allowances by Zamboanga del Sur in 2019 to its provincial veterinarian and human resource officer who were dismissed but eventually reinstated.

The P6 million paid to Provincial Veterinarian Anita J. Chua and Provincial Human Resource Management Officer Bernarda P. Quirante were for the two officials’ Representation Allowance and Transportation Allowance (RATA), Hazard Pay (HP), and Subsistence Allowance (SA) during their illegal termination.

When the ND was issued on the payment, Chua and Quirante, together with Acting Provincial Treasurer Nestor L. Jala, Provincial Accountant Robane O. Barnido, and Provincial Budget Officer Nerissa R. Napinas filed consolidated petitions for review before the COA.

The payment of the allowances was disallowed because Chua and Quirante did not render actual services during their illegal termination and were therefore not entitled to the disallowed allowances.

Aside from Chua and Quirante, also held liable for the disallowed amounts were Gov. Antonio H. Cerilles for approving the payment, and Jala, Barnido, and Melindo for certifying the availability of funds and completeness of supporting documents.

In their petition, Chua and Quirante told the COA that the non-performance of their duties was caused by their illegal termination. They said that the actual performance of duty of an illegally dismissed employee is not required to be entitled to RATA.

The COA brushed aside their arguments. It said that Chua and Quirante “were terminated and the positions they vacated were handed to new appointees, and they did not render actual services during the period of their termination."

It explained that RATA is a fringe benefit distinct from salary, and it is paid only to certain officials who incur representation and transportation expenses.

It also said that when the official is out of office, whether voluntarily or involuntary, the official does not and is not supposed to incur expenses, and with no expenses incurred, there is nothing to reimburse.

In the case of hazard pay, the COA said that since Chua did not render services, he was not exposed to high risk or low risk hazard, and thus the claim for HP has no basis.

The COA also ruled that the approving and certifying officers are solidarily liable to refund the amount disallowed, while the payees are liable only to the extent of the amount they received.

The 16-page ruling was signed by Chairperson Gamaliel A. Cordoba and Commissioners Mario G. Lipana and Douglas Michael N. Mallillin.