G.R. No. 191946 & 191974, December 10, 2019
CIVIL SERVICE COMMISSION REPRESENTED BY ANICIA MARASIGAN-DE LIMA AND CESAR D. BUENAFLOR, PETITIONER, VS. ROGELIO L. BERAY, MELISSA T. ESPINA AND VIOLETA R. TADEO, RESPONDENTS. [G.R. No. 191974] MELISSA T. ESPINA AND VIOLETA R. TADEO, PETITIONERS, VS. CIVIL SERVICE COMMISSION, REPRESENTED BY ANICIA MARASIGAN-DE LIMA AND CESAR D. BUENAFLOR, RESPONDENTS.

FACTS

Respondents Rogelio L. Beray (Chief of the Subsidiary and Revenue Section), Melissa T. Espina, and Violeta Tadeo (both Accountant III) were employees of the Department of Public Works and Highways (DPWH). An investigation was initiated based on newspaper reports of alleged illegal disbursements for emergency vehicle repairs in 2001. A Complaint-Affidavit was filed against them and others concerning anomalous transactions for the repair of a Nissan Pick-up (TAG 211). Beray was charged with approving reimbursements for non-emergency repairs, certifying the propriety of expenditures and completeness of documents, and signing Requests for Obligation and Allotment (ROAs) and Disbursement Vouchers (DVs) for amounts exceeding his delegated authority of P200,000.00, all using Capital Outlay Funds which were improper for such repairs. Espina and Tadeo were charged with improperly charging the repair expenses against Capital Outlay funds in violation of the General Appropriations Act. They were formally charged with dishonesty, grave misconduct, gross neglect of duty, and conduct prejudicial to the service, among other violations. The DPWH Hearing Committee found Beray guilty of gross neglect of duty and imposed dismissal. It found Espina and Tadeo guilty of inefficiency in the performance of official duties and imposed a six-month and one-day suspension. The Civil Service Commission (CSC) affirmed but modified Beray’s liability to include grave misconduct alongside gross neglect of duty. The Court of Appeals affirmed the findings on Espina and Tadeo but modified Beray’s offense to simple neglect of duty and reduced his penalty to a three-month suspension. Both the CSC and Espina and Tadeo filed motions for partial reconsideration, which were denied.

ISSUE

Whether the Court of Appeals erred in modifying the findings and penalties imposed by the Civil Service Commission on the respondents.

RULING

The Supreme Court granted the petitions. It reinstated the CSC Resolution finding Rogelio L. Beray guilty of grave misconduct and gross neglect of duty and imposing the penalty of dismissal with its accessory penalties. The Court affirmed the CSC Resolution finding Melissa T. Espina and Violeta Tadeo guilty of inefficiency in the performance of official duties and imposing a six-month suspension. The Court held that factual findings of administrative bodies, like the CSC, are generally accorded respect and finality. The CSC’s findings were supported by substantial evidence. For Beray, his acts of signing ROAs and DVs beyond his authorized amount and certifying the propriety of charges against improper funds constituted a clear transgression of established rules, characterized by a wrongful intent, thus amounting to grave misconduct and gross neglect of duty. For Espina and Tadeo, their failure to properly verify the correctness of account codes and their reliance on an alleged “long practice” constituted inefficiency and incompetence in the performance of official duties. The Court of Appeals overstepped its authority by re-evaluating the evidence and substituting its own judgment on the proper classification of the offense and penalty for Beray.