G.R. No. 45998 February 4, 1993
CRISANTO B. AMORES, petitioner, vs. ACTING CHAIRMAN, COMMISSION ON AUDIT; THE PROVINCIAL TREASURER AND PROVINCIAL AUDITOR OF MISAMIS OCCIDENTAL, respondents.

FACTS

Petitioner Crisanto B. Amores, the retired Provincial Treasurer of Misamis Occidental, appealed the decision of the Commission on Audit (COA) affirming the disallowance of P8,998.84 (later reduced to P8,715.24) from his terminal leave pay of P16,150.72. The disallowance was made in a post-audit by the Provincial Auditor, who found an overpayment representing excess leave credits. Petitioner had accumulated vacation and sick leave credits allegedly totaling 571.204 days as of May 31, 1971. He then filed a long leave of 189 days from July 1, 1971, to March 29, 1972, for which he collected P10,327.85 after deductions, approved in pre-audit. Upon returning to service and later retiring on October 17, 1972, he was granted terminal leave of 300 days and collected P16,150.72, also pre-audit approved. The post-audit finding concluded that petitioner could not have accumulated more than 300 days, as his commuted leave of 190 days should be deducted from the 300-day limit pursuant to GAO Memorandum Circular No. 618.

ISSUE

Whether the ten-month (300-day) limitation on the accumulation of vacation and sick leave credits under Section 286 of the Revised Administrative Code, as amended, applies only to the commutation of leave credits upon retirement or separation, or whether it applies to all leave credits accumulated at any time during employment.

RULING

The Supreme Court affirmed the decision of the Commission on Audit, ruling that the ten-month limitation applies to all accumulated leave credits at any time during employment. The Court held that Section 286 of the Revised Administrative Code, as amended by Republic Act No. 1081 , clearly states that “the total vacation leave and sick leave that can accumulate to the credit of any officer or employee shall, in no case, exceed ten months,” without distinction. The law does not differentiate between leave credits during employment and upon retirement; thus, the Court must not distinguish where the law does not. The COA’s Memorandum Circular No. 618, which provides that “under no circumstance and at no time shall the total vacation and sick leave accumulating to the credit of the officer or employee exceed ten (10) months,” is a contemporaneous administrative interpretation that carries great weight. The Court also noted that the petitioner’s reference to Civil Service Commission Resolution No. 81-1158 did not aid his argument, as the computation by the Provincial Auditor was consistent with both the law and the resolution, limiting the commutation (not accumulation) of leave credits upon retirement. The petition was dismissed for lack of merit.