G.R. No. 100284 October 13, 1993
NARCISO E. MAMARIL, petitioner, vs. HON. EUFEMIO C. DOMINGO, In his capacity as Chairman, Commission on Audit (COA), respondent.

FACTS

Petitioner Narciso E. Mamaril was formerly an Evaluator/Computer of the Land Transportation Office (LTO) at its San Pablo City Branch. In the performance of his duties, he committed errors in evaluation and computation, resulting in undercollection of registration, license, and other miscellaneous fees and penalties. The Commission on Audit (COA), in Decision No. 1614, found petitioner negligent in his duties and held him jointly and severally liable with the agency head for an audit disallowance totaling P44,515.90. Petitioner availed of the Early Retirement Program under RA 6683, and as a result of the COA decision, the amount was ordered withheld from his terminal leave pay, preventing him from receiving his retirement benefits in full. Petitioner contended he was not an accountable officer under Section 101 of P.D. No. 1445, as his work was purely clerical, he did not come into possession of any government money or property, and he did not act in bad faith or with gross negligence. He also noted that the COA decision advised the agency to collect the undercollections from the delinquent parties. The Solicitor General concurred with petitioner’s stance. The COA, through its assigned Auditor, had issued multiple Certificates of Settlement and Balances and Notices of Suspension to petitioner and the agency head regarding the errors, which petitioner ignored, leading to the disallowances becoming final due to his failure to appeal.

ISSUE

Whether the Commission on Audit correctly held petitioner liable for the audit disallowance resulting from his erroneous evaluations and computations, and whether petitioner’s duties as an Evaluator/Computer make him liable for the undercollections.

RULING

The Supreme Court AFFIRMED the decision of the Commission on Audit and DISMISSED the petition. The Court held that the COA has the constitutional power and duty to examine, audit, and settle all accounts pertaining to government revenues and receipts. Petitioner’s duties as an Evaluator/Computer were an indispensable part of the assessment and collection process for motor vehicle registration fees, involving both initial evaluation/computation and review. His repeated errors over several years, despite receiving notices from the Auditor, resulted in undercollections. The Court ruled that a public officer becomes civilly liable for errors resulting in undercollection of government fees, regardless of the absence of malice or gross negligence. Furthermore, petitioner’s failure to appeal the disallowances to the COA, as provided under Section 48 of P.D. No. 1445, rendered them final. The correctness of the disallowances involved questions of fact not reviewable by the Court, especially since petitioner did not specify the alleged erroneous items. The Court clarified that the COA ordered the withholding from petitioner’s terminal leave pay or any other amount due except his retirement gratuity, and suggested that petitioner could seek the release of withheld amounts corresponding to any deficiencies later collected from the private parties.