G.R. No. L-30303. August 31, 1970.
ANTONIO FALCON, Petitioner, v. ISMAEL MATHAY, SR. in his CAPACITY AS AUDITOR GENERAL, Respondent.

FACTS

Petitioner Antonio Falcon sought a writ of mandamus to compel the Auditor General to approve for payment a final award from the Workmen’s Compensation Commission. The Commission had ordered the Republic of the Philippines to pay claimant Modesto Falcon the sum of P3,360.00 for the death of his son, Clarencio T. Falcon, a member of the Philippine Navy’s Naval Air Unit, plus P336.00 as counsel fees. The Solicitor General, representing the Republic, moved for reconsideration, requesting that a gratuity already paid to the claimant under Republic Act No. 610 be deducted from the award. The Commission denied this deduction. No appeal was perfected, making the award final. The Navy Auditor, supported by the Auditor General, insisted on deducting the gratuity, leading to this petition.

ISSUE

Whether the Auditor General can refuse to approve payment of a final and executory award from the Workmen’s Compensation Commission by insisting on a deduction not authorized by the Commission’s final decision.

RULING

No. The writ of mandamus is granted. The Auditor General has no authority to review or alter the final award of the Workmen’s Compensation Commission. The Commission’s denial of the deduction for the gratuity paid under Republic Act No. 610 became final and binding upon the Republic of the Philippines, as no appeal was taken. The Auditor General, as part of the Republic, is equally bound by this final judgment. The principle of res judicata applies, precluding the re-litigation of the issue. The Auditor General is ordered to pass in audit and approve the claim as awarded by the Commission.