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Manila Bulletin devider Philippines devider National devider COA affirms disallowed P40,400 filing fees used by Cebu Water District's officials, employees

COA affirms disallowed P40,400 filing fees used by Cebu Water District's officials, employees

Published Jul 29, 2025 11:35 am
The Commission on Audit (COA) has affirmed the P40,400 disallowance on the use of the funds of the Metropolitan Cebu Water District (MCWD) by the officials and employees as fees in filing their appeal.
In a decision, the COA said the payment of filing fee is imperative before any petition or appeal may be taken cognizance by any adjudicating body or the COA.
"As such, MCWD cannot charge the payment of required fees to the funds of the agency, as the same is the personal liability of the government officials and employees concerned," it stressed.
The MCWD, represented by its Acting General Manager Noel R. Dalena, filed an appeal against the decision of the COA that affirmed the latter's Notice of Disallowance (ND) on the filing of fees of P40,400. The filing fees were for the appeal of various NDs on personnel benefits paid using MCWD funds.
The officials and employees argued that the filing fess should not be shouldered by them.
But the COA said the filing fees were correctly disallowed in audit, since the liability on illegally disbursed transactions or grant allowances and benefits remains as the personal liability of the approving and certifying officials, as well as the recipient payees concerned.
The nine-page decision was signed by Chairperson Gamaliel A. Cordoba and Commissioners Roland Cafe Pondoc and Mario G. Lipana.
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