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ADMINISTRATIVE ORDERS
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ADMINISTRATIVE ORDER NO. 80 -
IMPOSING THE PENALTIES OF DISMISSAL FROM THE SERVICE ON REGIONAL
DIRECTOR DIAMAR P. KADON, DEPARTMENT OF EDUCATION, CULTURE AND SPORTS,
REGION X, AND DISQUALIFICATION FROM RE-EMPLOYMENT IN THE GOVERNMENT
SERVICE AND FORFEITURE OF ALL FINANCIAL BENEFITS ON DIAMAR P. KADON AND
MAKIL U. PUNDAODAYA, FORMER DIRECTOR OF DECS REGION XII
This refers to the Audit Report submitted
by the Commission on Audit to the Presidential Commission Against Graft
and Corruption (PCAGC) and the action taken by the said Commission with
respect to respondents Director Makil U. Pundaodaya and Director Diamar
P. Kadon.
The facts of the case are as follows:
A certain Eugenio G. Fernandez, Director IV of Regional Office XII
(Cotabato City), Commission on Audit (COA), submitted to COA Chairman
Celso D. Gangan, two (2) Audit Reports complete with the annexes
thereof, on the operations of Region XII, Department of Education,
Culture and Sports (DECS).
One of the said reports dealt with the procurement of graders' desks
for the period from January 1, 1992 to September 30, 1993 in the amount
of P5,268,610.00.
On August 11, 1994, Chairman Gangan forwarded to the PCAGC, for
appropriate action, the Audit Report on the procurement of graders'
desks.
After due hearing, the Commission found that:
"A
number of officials and employees of the Department of Education,
Culture and Sports (DECS) participated in the transaction by acting on,
signing and approving the alleged anomalous transactions. However, this
Commission can only take jurisdiction over the case of respondents
Directors Makil U. Pundaodaya and Diamar P. Kadon, they being the only
presidential appointees. (Sec. 4(a) of Executive Order No. 151, as
amended)
"On August 29, 1995 while the
case was pending, respondent Director Makil U. Pundaodaya retired from
the service (p. 652, Records).
"The only issue to be resolved
is: Whether or not herein respondents can be held administratively
responsible for the shortage and/or unaccounted deliveries of graders'
desks.
"The evidence disclosed that the
short deliveries occurred in three (3) school division offices, as
follows:
"For calendar years 1992 and
1993, a total of 10,035 pieces of graders' desks valued at
P5,303,635.00 was purchased by the DECS Regional Office.
"A.
pieces of traders' desks were un-
accounted for with a total cost
of
P936,610.00
"After verification of the paid
vouchers including the memorandum receipts thus issued, confirmation
letters were sent to the recipient schools within the said division. Of
the seventy two (72) confirmation letters sent, fifty six (56)
responded and out of the said 56, twenty eight (28) of the recipient
schools were actually inspected and the memorandum receipts thereof
verified by the team.
"It was disclosed that per
memorandum receipts issued, a total of 6,558 pieces of graders' desks
were delivered and received by the school. However, upon ocular
inspection and actual physical count only 4,735 pieces were found
leaving 1,823 pieces unaccounted for valued at P936,610.00
"Furthermore, the special audit
team noted the following management deficiencies, to wit: (a) The
distribution scheme adopted by the DECS Regional Office in the case of
Iligan City area was a 'door-to-door' delivery; (b) it was not well
coordinated leaving the City School Superintendent unaware of the
actual number of desks being distributed thereby denying him the right
to determine which schools were in urgent need of desks based on the
enrollment and available facilities of the newly constructed school
buildings; and (c) the desks delivered were of poor or substandard
quality.
"Respondent Pundaodaya was found
to have signed/approved Box C of Voucher No. 93082954 and Box C of
Voucher No. 92124698.
"B.
pieces unaccounted for with a
total
cost of P1,025,500.00
"From paid disbursement vouchers
verified by the team, it was disclosed that for calendar year 1992 and
1993, the DECS Regional office purchased for distribution to Marawi
City School Division 7,102 pieces of graders' desks.
"A total of 7,102 pieces of
graders' desks were paid for. However, as per letter dated November 11,
1993 and the Statement of Receipts prepared and certified by Marawi
City Schools Division Supply Officer, only 5,051 pieces were actually
received for CY 1992 and 1993. A schedule of Graders' Desks Procurement
for the period from January 1, 1992 to August 31, 1993 submitted by Mr.
Ottawa Magang, COA State Auditor II, Unit Auditor of the Division
showed the same number of graders' desks — 5,051 pieces as having been
procured. Likewise, a Statement of Procured Desks for CY 1992 certified
correct by DECS Regional Office Supply Officer Rogelio delos Reyes
showed that only 2,051 pieces were distributed and received by Marawi
City Schools Division for that year. For CY 1993, a similar statement
certified correct by Supply Officer Rogelio delos Reyes indicated that
only 3,000 pieces were distributed and received by Marawi City Schools
Division for a total of only 5,051 for CY 1992 and 1993, which tallies
with the Statement of Receipt by Macapanton and Auditor Magarang. The
2,051 pieces paid under Voucher No. 92093173 could not be accounted
for, as this figure did not appear in any of the three (3) Statements
of Pronouncements, Distribution and Receipt of graders' desks.
"Respondent Director Diamar P.
Kadon signed/approved Voucher Nos. 92093378 and 920931173 (p. 94,
Records).
"C.
pieces unaccounted for valued at
P3,306,500.00
"Verification of disbursement
vouchers in payment for the graders' desks for distribution to Sultan
Kudarat Schools Division for CY 1992 and 1993 disclosed that the DECS
Regional Office purchased a total of 13,885 pieces of graders'
desks.
"Per Certification of Validation
and Inspection signed by Sabandiya A. Balabagan, Schools Division
Superintendent and the Schedule of Graders' Desks Procurement submitted
by the Division Administrative Officer, only a total of 7,272 pieces
were received as of November 8, 1993, disclosing a shortage of 6,613
pieces valued at P3,306,500.00.
"Of the 6,613 pieces considered
as shortage, 4,914 were identified or traced as those paid under
Disbursement Voucher No. 92031124 and 92041526 dated March 23, 1992 and
April 22, 1992, respectively, the supplier of which was Business
International Wood Products in both cases, and 1,699 pieces were
identified as those under Disbursement Vouchers No. 92124700 dated
December 14, 1992, the supplier of which was Nino Wood products.
"It was established by the
Special Audit Team that shortages in the deliveries occurred in the
transactions of CY 1992 as shown by the verification of the Memorandum
Receipts conducted with the cooperation of the Schools Division
Officials and the Resident Auditor.
"Aside from the team's findings
of shortage in the deliveries of graders' desks, it was also found that
the quality of the graders' desks is poor - the lumber used was not
seasoned, not properly cleaned or plained thereby resulting in the
rough appearance of the chairs. And some of the desks were already
broken or destroyed.
"Respondent Kadon
signed/approved Voucher Nos. 92031124 and 92041526, whole respondent
Makil U. Pundaodaya signed/approved Voucher no. 92124700 (p. 283,
Records).
"Thus it was indubitably shown
that in accordance with the evidence presented shortages in the
delivery of graders' desks occurred in three (3) school divisions —
Iligan City Schools Division, Marawi City Schools Division and Sultan
Kudarat Schools Division contrary to Section s 2 and 102 of Presidential
Decree No. 1445 in relation to Sec. 3(g) of Republic Act 3019, as
amended, otherwise known as the Anti-Graft and Corrupt Practices Act.
"Sec. 2 and 102 of
Presidential Decree No. 1445 read as follows:
"Sec. 2.
"SECTION 102.
"(2)
And Sec. 3(g) of Republic Act 3019, as amended, reads as follows:
"Sec. 3.
"(a)
"(b)
"(g)
"Respondents Director Makil U.
Pundaodaya and Director Diamar P. Kadon, Region XII of the Department
of Education, Culture and Sports (DECS) for having signed and approved
disbursement vouchers for undelivered graders' desks and their failure
to ascertain the delivery of said materials/equipment, they are guilty
of Gross Neglect of Duty, the penalty for the first offense of which is
dismissal from the service.
"However, the case as against
respondent Makil Pundaodaya, has been overtaken by his retirement from
the government service on August 29, 1995. Considering that the purpose
of an administrative investigation of officers and employees of the
government is, if found guilty, the imposition of administrative
sanctions or penalties such as suspension or dismissal from the
service, the purpose is no longer attainable. Hence, it is said that
the case has become moot.
"A case is considered as
presenting a moot question where a judgment thereon cannot have any
practical legal effect or, in the nature of things, cannot be enforced
(Mitre vs. Tan Torres, 52 OG 266).
"WHEREFORE, PREMISES CONSIDERED,
this Commission finds respondents Director Makil U. Pundaodaya and
Director Diamar P. Kadon of Region XII of the Department of Education,
Culture and Sports (DECS) GUILTY of Gross Neglect of Duty and so
recommends the imposition of the following penalties, to wit:
(a)
(b)
"SO RESOLVED."
The findings and conclusions of the PCAGC, supported as they are by substantive evidence on record commend themselves for concurrence.
WHEREFORE, in view of the foregoing and as recommended by the Presidential Commission Against Graft and Corruption, respondents Director Makil U. Pundaodaya and Director Diamar P. Kadon of Region XII (Cotabato City), Department of Education, Culture and Sports are hereby found GUILTY of Gross Neglect of Duty. Considering that respondent Pundaodaya is no longer in the government service since August 29, 1995, the accessory penalties of disqualification from re-employment in the government service and the forfeiture of all his financial benefits are hereby imposed. As against respondent Kadon, who is now the Regional Director of the Department of Education, Culture and Sports, Region X, he is hereby ordered DISMISSED from the service together with the accessory penalties of disqualification from re-employment in the government and forfeiture of all his financial benefits.
Done in the City of Manila, this 31st day of July, in the year of Our Lord, Nineteen Hundred and Ninety-Nine.
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