REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
OFFICE OF THE AUDITOR
RTMEN OF TOU
DEPARTMENT OF TOURISM
ON 3rd Floor JB Building. 351 Sen. Gil J. Puyat Ave, Makati City
Tel. No. 459-5200 loc. 320/321322

Email Add: coadotosec@gmail.com

LIPPISE

O THEPHI NATIONAL GOVERNMENT SECTORR

ENERGY
CLUSTER 7- PUBLIC WORKS, TRANSPORT AND

November 2, 2021

FOR BERNADETTE FATIMA ROMULO-PUYAT

Secretary
Department of Tourism
Makati City

Attention:
Mr. Roman G. Bersamira
Chief Acountant

Subject: cOA Decision No. 2020-234 re: Notice of Disallowance No. 12-010-TLA-
(10-11) dated June 29, 2012 on the grant of financial sponsorship assistance
to the Policy Research Information Strategy and Media Services, Inc., in the
amount ofP10,000,000.00

Dear Secretary Puyat,

This is to respectfully furnish you copy of the COA Decision No. 2020 -
234 dated January 30, 2020 which denied the Petition for Review of Ms. Violeta P.
Florentino, et al., all of the Department of Tourism for having been filed out of time
and for lack of merit. Accordingly, COA NGS - Cluster 7 Decision No. 2015-005

dated February 16, 2015, which affirmed Notice of Disallowance No. 12-010-TLA
(10-11) dated June 29, 2012, on the grant of financial sponsorship assistance to the
Policy Research Information Strategy and Media Services, Inc., in the amount of
P10,000,000.00 is AFFIRMED by the Commission Proper pursuant to COA
Decision No. 2020-234.

For your information. Thank you.

Very traly yburs,

VIRGINIAM. AAsON
OIC-Supervisirng Additor
DOT Audit Group
 ASSIOvo
ONAUD
Republic of the Bhilippines
/
cOMMISSION ON AUDIT

O1 dommonealth Avenue, Quezou City, Philippines

DECISION NO. 2020- 2 34

Subject: Petition for Review of Ms. Violeta P. JAN 3 0 72020

Florentino, et al., all of the Department
of Tourism, of Commission on Audit
National Government Sector Cluster
7 Decision No. 2015-005 dated
February 16, 2015, which aftirmed
Notice of Disallowance No. 12-010-
TLA-(10-11) dated June 29, 2012, on
the grant of
financial sponsorship
assistance to the Policy Research Certifed True Copy
Information Strategy and Media
Services, Inc., in the amount of
P10,000,000.00 NILDAB!PLARAS
Director V
Commission Secretariat
DECISION

Before this Commission is the Petition for Review' of Ms. Violeta P.

Florentino, Chief Accountant; Mr. Ramon R. Jimenez, Jr., Department Secretary;
Mr. Domingo Ramon C. Enerio I1, Chief Operating Officer, Tourism Promotions
Board; Ms. Grace R. Yoro, Director, Financial and Management Service (FMS);
and Rosulo N. Bueno, Supervising Administrative Officer, FMS Internal Review
office, all of the Department of Tourism (DOT), of Commission on Audit (cOA)
National Govemment Sector (NGS) - Cluster 7 Decision No. 2015-005 dated
February 16, 2015, which affirmed Notice of Disallowance (ND) No. 12-010-TLA
(10-11) dated June 29, 2012, on the grant of financial sponsorship assistance (FSA)
to the Policy Research Information Strategy and Media Services, Inc. (PRISM), in
the amount of P10,000,000.00.

The petitioners received the ND on July 3, 2012.2 On January 2, 2013 or

after 182 days from receipt of the ND, the petitioners filed their appeal. The said
appeal was denied by the Cluster Director (CD) in NGS-Cluster 7 Decision No.
2015-005, a copy of which was received by the petitioners on April 24, 2015." On
June 16, 2015° or after 53 days from receipt of the assailed decision, the
petitioners
filed the instant Petition for Review. Considering that the appeal before the CD was

Pursuant to Section 1, RuleNgo09 Revised Rules of Procedure of the Commission on Audit.

As admitted in the Memorandum of Appeal, rollo, p. 485.
Stated in National Government Sector-Cluster 7 Decision No. 2015-005, rollo, p. 496.
As admitted in the Petition for Review, rollo, p. 508.
Date of Receipt by the Commission Secretariat as
stamped on the first page of the Petition for Review,
rollo, p. 409.
 rtifñed Tre Copy

NILDA B. PLARAS
Director v
Commission Secretaria
already filed out of time, the petitioners should have filed the Petition for Review
on the day following the receipt of the CD's decision, at the latest. In fact, the
petitioners used a total of 235 days from the receipt of the ND to file this Petition
for Review.

Thus, the Petition for Review was filed out of time pursuant to Section 3,
Rule VIl of the 2009 Revised Rules of Procedure, which reads:

Section 3. Period of Appeal. - The appeal shall be taken

within the time remaining of the six (6) months period under
Section 4, Rule V, taking into account the suspension of the
running thereof under Section 5 of the same Rule in case of
appeals from the Director's decision, xxx.

Strict compliance with the :eglementary period to file an appeal must be

adhered to. In Building Care Corporation vs. Myrna Macaraeg,° the Supreme Court
held that:

Resort to a liberal application, or suspension of the

application of procedural rules, must remain as the exception
to the well settled principle that rules must be complied with
for the orderly administration of justice. xxx While procedural
rules may be relaxed in the interest of justice, it is well-settled
that these are tools designed to facilitate the adjudication of
cases. The relaxation of procedural rules in the interest of
justice was never intended to be a license for erring litigants
to violate the rules with impunity. Liberality in the
interpretation and application of the rules can be invoked only
in proper cases and under justifiable causes and
circumstances.

Since the petition was filed beyond the reglementary period for appeal, the
assailed decision has become final and executory pursuant to Section 22.1 of the
Rules and Regulations on the Settlement of Acounts, viz:

A decision of the Commission Proper, ASB, Dircctor or

Auditor upon any matter within their respective jurisdiction; if
not appealed as herein provided, shall become final and
executory.
A final and executory judgment is immutable and can no longer be
modified. In the case of FGU Insurance Corporation (now BPIMS Insurance
n

AE
G.R. No. 198357, December1opo12.
Corporation) vs. Regional Trial Court of Makati City, the Supreme Court ruled
that:

Under the doctrine of finality of judgment or immutability of

judgment, a decision that has acquired finality becomes
immutable and unalterable, and may no longer be modified in
any respect, even if the modification is meant to correct
erroneous conclusions of fact and law, and whether it be made
by the court that rendered it or by the Highest Court of the
land. Any act which violates this principle must immediately
be struck down.

Even if the petition is to be decided on its merits, the same would still be
denied. The petitioners failed to comply with the terms and conditions as stated in
the Memorandum of Agreement for the disbursement of the FSA. Moreover, the
other arguments presented by the petitioners were mere rehash of those that were
already passed upon in the assailed decision. Thus, the disallowance is proper.

WHEREFORE, premises considered, the Petition for Review of Ms.

Violeta P. Florentino, et al., all of the Department of Tourism, is hereby DENIED
for having been filed out of time and for lack of merit. Accordingly, Commission on
Audit National Government Sector - Cluster 7 Decision No. 2015-005 dated

February 16, 2015, which affirmed Notice of Disallowance No. 12-010-TLA-(10-

11) dated June 29, 2012, on the grant of financial sponsorship assistance to the
Policy Research Information Strategy and Media Services, Inc., in the amount of
P10,000,000.00, is AFFIRMED.
C o B l O N ON AgorT

aFFICE OF THE COMM3SION SECRSTARIAT

MICHAELG. ÀGUINALDO
hairperson

JOSEA ROLAND C. PONDOC

Commissioner Commissioner
Certifled True Copy

NTILD PLARAS Attested by:

Director IV
Commission Secretariat

NILDA B. PLARASS
Director IV
'G.R. No. 161282, February 23, 2011. Commission Secretariat
3
Copy furnished:

Ramon R. Jimenez Jr.

Domingo Ramon C. Enerio III
Violeta P. Florentino
Grace R. Yoro
Rosulo N. Bueno
Department of Tourism (DOT)
DOT Building
351 Sen. Gil Puyat Ave.
Makati City

The Audit Team Leader

DOT Office of the Secretary, Audit Team 1
Makati Avenue, Makati City

The Supervising Auditor

DOT Audit Group I
Makati Avenue, Makati City Certified True Copy
The Cluster Director
Cluster 7-Public Works, Transport and Energy
National Government Sector NLDAB.PLARAS
Director V
The Director Commission Secretariat
Information Technology Office
Systems and Technical Services Sector

The Assistant Commissioners

National Government Sector
Commission Proper Adjudication and
Secretariat Support Services Sector

All of this Commission

ESZ/SUVNHP/RMtbG
CPASSSO-08-18-2018100483/321