Philippine Supreme Court Jurisprudence


Philippine Supreme Court Jurisprudence > Year 2016 > January 2016 Decisions > G.R. No. 217948, January 12, 2016 - ALMA G. PARAISO-ABAN, Petitioner, v. COMMISSION ON AUDIT, Respondent.:




G.R. No. 217948, January 12, 2016 - ALMA G. PARAISO-ABAN, Petitioner, v. COMMISSION ON AUDIT, Respondent.

PHILIPPINE SUPREME COURT DECISIONS

EN BANC

G.R. No. 217948, January 12, 2016

ALMA G. PARAISO-ABAN, Petitioner, v. COMMISSION ON AUDIT, Respondent.

R E S O L U T I O N

REYES, J.:

Alma G. Paraiso-Aban (petitioner) comes to this Court on Petition for Certiorari under Rule 64, in relation to Rule 65, of the Rules of Court, with Prayer for Immediate Issuance of Temporary Restraining Order1 seeking to nullify the Decision2 of the Commission on Audit (CO A) dated November 5, 2012 in Decision No. 2012-188, as well as its Resolution3 dated February 27, 2015 in COA CP Case No. 2012-175, which denied her request for exclusion from liability under the COA's Notice of Disallowance (ND) No. 2010-07-084-(1996) dated July 28, 2010.4

Facts

During the 11th Congress (1998 to 2001), the Senate's Committees on Accountability of Public Officers and Investigations and on National Defense and Security held various hearings to investigate the alleged anomalous acquisitions of land by the Armed Forces of the Philippines Retirement and Separation Benefits System (AFP-RSBS) in Calamba, Laguna and Tanauan, Batangas. Acting on resolutions passed by the said Senate committees, the Deputy Ombudsman for the Military and Other Law Enforcement Offices on April 29, 2004 requested the COA to conduct an audit of the past and present transactions of the AFP-RSBS.5

Thus, per COA Legal and Adjudication Office Order No. 2004-125 dated December 29, 2004, a special audit team (SAT) was constituted, which found that in August 1996 the AFP-RSBS purchased from the Concord Resources, Inc. (Concord) four (4) parcels of land located in Calamba, Laguna with a total area of 227,562 square meters, but that the purchase was covered by two deeds of sale for different amounts; and, that the sale which was registered with the Register of Deeds (RD) of Calamba indicated a total price of P91,024,800.00 and bore the signatures of both vendor and vendee, whereas the deeds of sale found in the records of the AFP-RSBS, which was executed by Concord alone and which was entered in the books of accounts of AFP-RSBS, showed that the AFP-RSBS actually paid P341,343,000.00 for the lots, or a difference of P250,318,200.00.6

The SAT issued Audit Observation Memorandum Nos. 2005-017 and 2005-02, which were received by AFP-RSBS on October 12, 2005 and October 20, 2005, respectively. It elicited no response from the latter,8 hence, its conclusion that for all legal intents the true deed of sale was the one filed with the RD.

On July 28, 2010, the SAT issued ND No. 2010-07-084-(1996) for P250,318,200.00 representing the excess in the price paid for the above lots. It named the petitioner, then the Acting Head of the Office of Internal Auditor of the AFP-RSBS,  as among the persons liable for the said disallowance, on the basis of her participation in the transaction through her "verifying the correctness of payment."9 The other persons found liable and also named in the ND were Elizabeth C. Liang, President of Concord, for representing Concord, and receiving payment for the land; Jesus S. Garcia, Treasurer of Concord, for representing Concord; Jose S. Ramiscal, Jr., President of AFP-RSBS, for approving the payment for the land; and Oscar O. Martinez, Vice President-Comptroller of AFP-RSBS, for recommending the approval of the said payment.10

The petitioner appealed to the COA Proper (COA en banc), where she reiterated that she had no knowledge of the above transactions prior to her department's conduct of the post-audit; that the payments had been made by the AFP-RSBS even before her verification and approval; that the documents supporting the payments were found to be complete; that until the COA audit she was not aware that there were two versions of the deeds of sale, nor did she have knowledge why two versions of the deeds of sale were executed; that she did not benefit in any way from the transaction; and, that she signed "verified correct" on the vouchers in good faith and only after the post-audit by the Audit Staff, Marilou R. Narzabal (Narzabal), and the review by the Head of the Financial Audit Branch, Dahlia B. Pena (Pena), which were undertaken several months after the payments were released to Concord.11

On November 5, 2012, the COA en banc denied the petitioner's request for exclusion from liability under ND No. 2010-07-084-(1996).12 On February 27, 2015, the COA en bane also denied her motion for reconsideration.13

Hence, this petition for certiorari.

Ruling of the Court

The petition is devoid of merit.

The Court finds no grave abuse of discretion on the part of the COA in rendering its assailed decision, which disregarded the petitioner's defense that she had no knowledge of the above transaction, or of the two versions of the deed of sale, prior to her post-audit, or that the payments for the lots were made long before she signed "verified correct" after completing the post-audit process and finding the supporting documents to be complete, or that she did not benefit from the transaction in any way.

It is well to be reminded that the exercise by COA of its general audit power is among the mechanisms of check and balance instituted under the 1987 Constitution on which our democratic form of government is founded.14 Article IX-D, Section 2(1) of the 1987 Constitution provides that the COA has "the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations with original charters." Corollary to the COA's audit power, Section 2(2) of Article IX-D further provides:chanRoblesvirtualLawlibrary

Sec. 2(2). The Commission shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties. (Emphasis supplied)
cralawlawlibrary

In a recent case, Delos Santos v. COA,15 wherein the Court upheld the COA's disallowance of irregularly disbursed Priority Development Assistance Fund, the Court explained that:chanRoblesvirtualLawlibrary

At the outset, it must be emphasized that the CoA is endowed with enough latitude to determine, prevent, and disallow irregular, unnecessary, excessive, extravagant or unconscionable expenditures of government funds. It is tasked to be vigilant and conscientious in safeguarding the proper use of the government's, and ultimately the people's, property. The exercise of its general audit power is among the constitutional mechanisms that gives life to the check and balance system inherent in our form of government.

Corollary thereto, it is the general policy of the Court to sustain the decisions of administrative authorities, especially one which is constitutionally-created, such as the CoA, not only on the basis of the doctrine of separation of powers but also for their presumed expertise in the laws they are entrusted to enforce. Findings of administrative agencies are accorded not only respect but also finality when the decision and order are not tainted with unfairness or arbitrariness that would amount to grave abuse of discretion. It is only when the CoA has acted without or in excess of jurisdiction, or with grave abuse of discretion amounting to lack or excess of jurisdiction, that this Court entertains a petition questioning its rulings, x x x.16 (Citation omitted and Emphasis supplied)cralawlawlibrary

By reason of their special knowledge and expertise over matters falling under their jurisdiction, administrative agencies are in a better position to pass judgment thereon, and their findings of fact are generally accorded great respect, if not finality, by the courts. Such findings must be respected as long as they are supported by substantial evidence, even if such evidence is not overwhelming or even preponderant. It is not the task of the appellate court or this Court to once again weigh the evidence submitted before and passed upon by the administrative body and to substitute its own judgment regarding the sufficiency of the evidence.17 It is only when the agency has acted without or in excess of jurisdiction, or with grave abuse of discretion amounting to lack or excess of jurisdiction, that this Court entertains a petition questioning the agency's rulings.18

In its assailed decision, the CO A cited Title II, Vol. Ill of the Government Accounting and Auditing Manual to point out that internal audit is part of internal control which the responsible agency officers must exercise over its transactions.19 As Section 123 of Presidential Decree (P.D.) No. 1445 also provides:chanRoblesvirtualLawlibrary

Sec. 123. Definition of internal control. Internal control is the plan of organization and all the coordinate methods and measures adopted within an organization or agency to safeguard its assets, check the accuracy and reliability of its accounting data, and encourage adherence to prescribed managerial policies.
cralawlawlibrary

As further provided in Section 124 of P.D. No. 1445, it is the direct responsibility of the head of agency to install, implement, and monitor a sound system of internal control. Needless to state, however, the agency head must rely on the diligent assistance and sound expertise of the internal audit head and staff in installing and operating a sound internal control system. In the case before this Court, the petitioner admitted that to verify the correctness of the subject transaction, all that she did was to check the same against AFP-RSBS's "approved" planned purchases and "approved" budgets, further pointing out that she "signed correct" on the vouchers months after payments had been released to Concord, and only after the post-audit by the audit staff, Narzabal, and the review by the head of the Financial Audit Branch, Pefia.20 The petitioner consulted no independent sources, such as the documents submitted to the Bureau of Internal Revenue (BLR) and the RD, or any data of prevailing real estate prices. Had she done so, she could conceivably have discovered the loss.

The Court agrees with the COA that the internal audit and verification conducted by the petitioner, as head of the AFP-RSBS Internal Auditor Office, failed to demonstrate the degree of diligence and good faith required in the performance of her sworn duty to safeguard the assets of AFP-RSBS. She admitted that she relied merely on the post-audit performed by her subordinates, who may be presumed to be less competent and responsible than she is. Considering the amount involved in the purchase, and indeed the very likelihood of padded prices so common in such a deal, the petitioner miserably failed to perform any necessary personal verification of the correctness of the prices paid for the lots purchased, which is surely demanded as part of her internal audit function.

The petitioner insists that she did not know about the purchase until the vouchers and supporting documents were submitted- to her for verification. Yet, as head of internal audit, it is surely part of her duties to require that she be apprised beforehand of such planned significant transactions. Moreover, because of the huge amount involved, it would not be too onerous and unrealistic to have expected her to verify the correctness of the amounts involved against the documents submitted to the RD and the BIR to effect the transfer of Concord's titles to AFP-RSBS. Has she done so, she easily could have discovered that there are two deeds of sale showing wide discrepancies in the prices for the same lots. The Court is convinced that the petitioner neglected to exercise due care and diligence in preventing such huge loss to AFP-RSBS. Several months had elapsed from the time the payments were made to when she verified the sale, and meanwhile the petitioner and her staff could have procured independent data and documents such as those in the possession of the BIR and the RD.

But as the petitioner admitted, in attesting in the payment vouchers that the subject purchase was correct and duly authorized, she merely relied on the so-called approval sheets for the "land banking" investment planned by the AFP-RSBS's Board of Trustees. The approval sheet of the AFP-RSBS Investment Committee recommended the purchase of 611 hectares of land in Calamba, Laguna for "land banking" for P1,576,100,000.00, while the approval sheet for the purchase of the subject right-of-way covering 22.725 hectares contained an estimate of P1,500.00 per sq m. The petitioner failed to reckon that these prices were mere estimates for the proposed purchases.21 In her own appeal memorandum, it is clear that she performed no other significant verification or examination to ensure that the budgets approved for the planned investment would be reflective of the prevailing values of similar real estate in Calamba.22

Surely, the approved budget for the land acquisition did not in itself constitute an authority for the AFP-RSBS to exhaust the entire amount of the budget set aside. As it now turns out, the deed of sale executed by both the AFP-RSBS and Concord and registered with the RD of Calamba shows that both the AFP-RSBS and Concord attested that P91,024,800.00 was the correct price, whereas the deed of sale on file with AFP-RSBS was signed by Concord alone, and it bore the amount of P341,343,000.00 actually paid by AFP-RSBS to Concord. On the basis of these two deeds of sale, the COA concluded that the AFP-RSBS squandered up to P250,318,200.00 in savings for the government.

Section 16 of the 2009 Rules and Regulations on Settlement of Accounts, as prescribed in COA Circular No. 2009-006, on who are liable for audit disallowances, provides:chanRoblesvirtualLawlibrary

Section 16.1 The Liability of public officers and other persons for audit disallowances/charges shall be determined on the basis of (a) the nature of the disallowance/charge; (b) the duties and responsibilities or obligations of officers/employees concerned; (c) the extent of their participation in the disallowed/charged transaction; and (d) the amount of damage or loss to the government, thus:
16.1.1 Public officers who are custodians of government funds shall be liable for their failure to ensure that such funds are safely guarded loss or damage; that they are expended, utilized, disposed of or transferred in accordance with law and regulations, and on the basis of prescribed documents and necessary records.

16.1.2 Public officers who certify as to the necessity, legality and availability of funds or adequacy of documents shall be liable according to their respective certifications.

16.1.3 Public officers who approve or authorize expenditures shall be held liable for losses arising out of their negligence or failure to exercise the diligence of a good father of a family.

x x x x (Emphasis supplied)
cralawlawlibrary

By signing the verification in the check vouchers to "attest" to the "correctness" of AFP-RSBS's land banking purchase after merely comparing the same against the approved investment budgets, but without however performing appropriate additional internal audit procedures to allow her to conduct further verification of the true amounts involved, the petitioner rendered herself liable upon the loss incurred by AFP-RSBS because she is thereby said to have lent her approval to the anomalous purchase.

WHEREFORE, the petition is DISMISSED for lack of merit. Hence, the application for a Temporary Restraining Order to restrain respondent Commission on Audit, its agents and representatives from implementing its Decision No. 2012-188 dated November 5, 2012, and Resolution in COA CP Case No. 2012-175 dated February 27, 2015 is hereby DENIED.

SO ORDERED.chanroblesvirtuallawlibrary

Sereno, C.J., Carpio, Velasco, Jr., Leonardo-De Castro, Brion, Peralta, Bersamin, Del Castillo, Villarama, Jr., Perez, Mendoza, Perlas-Bernabe, Leonen, and Jardeleza, JJ., concur.

Endnotes:


1Rollo, pp. 10-45.

2 Id. at 46-52.

3 Id. at 53.

4 Id. at 54-55.

5 Id. at 46.

6 Id. at 46-47, 121-124.

7 Id. at 337-340.

8 Id. at 51.

9 Id. at 54-55.

10 Id.

11 Id. at 47-48.

12 Id. at 51.

13 Id. at 53.

14Delos Santos v. COA, G.R. No. 198457, August 13, 2013, 703 SCRA 501, 513.

15 G.R. No. 198457, August 13, 2013, 703 SCRA 501.

16 Id. at 512-513.

17Sps. Hipolilo, Jr. v. Cinco, et al, 611 Phil. 331, 349 (2011).

18 Supra note 15, at 513.

19Rollo, p. 49.

20 Id. at 47.

21 Id. at 50.

22 Id. at 62-77.



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  • G.R. No. 169507, January 11, 2016 - AIR CANADA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

  • G.R. No. 194964-65, January 11, 2016 - UNIVERSITY OF MINDANAO, INC., Petitioner, v. BANGKO SENTRAL PILIPINAS, ET AL., Respondents.

  • G.R. No. 168078, January 13, 2016 - FABIO CAHAYAG AND CONRADO RIVERA, Petitioners, v. COMMERCIAL CREDIT CORPORATION, REPRESENTED BY ITS PRESIDENT, LEONARDO B. ALEJANDRO; TERESITA T. QUA, ASSISTED BY HER HUSBAND ALFONSO MA. QUA; AND THE REGISTER OF DEEDS OF LAS PINAS, METRO MANILA, DISTRICT IV, Respondents.; G.R. NO. 168357 - DULOS REALTY & DEVELOPMENT CORPORATION, REPRESENTED BY ITS PRESIDENT, JUANITO C. DULOS; AND MILAGROS E. ESCALONA, AND ILUMINADA D. BALDOZA, Petitioners, v. COMMERCIAL CREDIT CORPORATION, REPRESENTED BY ITS PRESIDENT, LEONARDO B. ALEJANDRO; TERESITA T. QUA, ASSISTED BY HER HUSBAND ALFONSO MA. QUA; AND THE REGISTER OF DEEDS OF LAS PINAS, METRO MANILA, DISTRICT IV, Respondents.

  • G.R. No. 212623, January 11, 2016 - ENRIQUE G. DE LEON, Petitioner, v. PEOPLE OF THE PHILIPPINES AND SPO3 PEDRITO L. LEONARDO, Respondents.

  • G.R. No. 219603, January 26, 2016 - MARY ELIZABETH TY-DELGADO, Petitioner, v. HOUSE OF REPRESENTATIVES ELECTORAL TRIBUNAL AND PHILIP ARREZA PICHAY, Respondents.

  • G.R. No. 215847, January 12, 2016 - GOV. EXEQUIEL B. JAVIER, Petitioner, v. COMMISSION ON ELECTIONS, CORNELIO P. ALDON, AND RAYMUNDO T. ROQUERO, Respondents.

  • G.R. No. 186635, January 27, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner,; UNIVERSITY OF THE PHILIPPINES, Oppositor, v. SEGUNDINA ROSARIO, JOINED BY ZUELLGATE CORPORATION, Respondents.

  • G.R. No. 212426, January 12, 2016 - RENE A.V. SAGUISAG, WIGBERTO E. TAÑADA, FRANCISCO "DODONG" NEMENZO, JR., SR. MARY JOHN MANANZAN, PACIFICO A. AGABIN, ESTEBAN "STEVE" SALONGA, H. HARRY L. ROQUE, JR., EVALYN G. URSUA, EDRE U. OLALIA, DR. CAROL PAGADUAN-ARAULLO, DR. ROLAND SIMBULAN, AND TEDDY CASINO, Petitioners, v. EXECUTIVE PAQUITO N. DEPARTMENT DEFENSE VOLTAIRE DEPARTMENT SECRETARY OCHOA, JR., OF NATIONAL SECRETARY GAZMIN, OF FOREIGN AFFAIRS SECRETARY ALBERT DEL ROSARIO, JR., DEPARTMENT OF BUDGET AND MANAGEMENT SECRETARY FLORENCIO ABAD, AND ARMED FORCES OF THE PHILIPPINES CHIEF OF STAFF GENERAL EMMANUEL T. BAUTISTA, Respondents.; G.R. No. 212444 - BAGONG ALYANSANG MAKABAYAN (BAYAN), REPRESENTED BY ITS SECRETARY GENERAL RENATO M. REYES, JR., BAYAN MUNA PARTY-LIST REPRESENTATIVES NERI J. COLMENARES AND CARLOS ZARATE, GABRIELA WOMEN'S PARTY-LIST REPRESENTATIVES LUZ ILAGAN AND EMERENCIANA DE JESUS, ACT TEACHERS PARTY-LIST REPRESENTATIVE ANTONIO L. TINIO, ANAKPAWIS PARTY-LIST REPRESENTATIVE FERNANDO HICAP, KABATAAN PARTY-LIST REPRESENTATIVE TERRY RIDON, MAKABAYANG KOALISYON NG MAMAMAYAN (MAKABAYAN), REPRESENTED BY SATURNINO OCAMPO AND LIZA MAZA, BIENVENIDO LUMBERA, JOEL C. LAMANGAN, RAFAEL MARIANO, SALVADOR FRANCE, ROGELIO M. SOLUTA, AND CLEMENTE G. BAUTISTA, Petitioners, v. DEPARTMENT OF NATIONAL DEFENSE (DND) SECRETARY VOLTAIRE GAZMIN, DEPARTMENT OF FOREIGN AFFAIRS SECRETARY ALBERT DEL ROSARIO, EXECUTIVE SECRETARY PAQUITO N. OCHOA, JR., ARMED FORCES OF THE PHILIPPINES CHIEF OF STAFF GENERAL EMMANUEL T. BAUTISTA, DEFENSE UNDERSECRETARY PIO LORENZO BATINO, AMBASSADOR LOURDES YPARRAGUIRRE, AMBASSADOR J. EDUARDO MALAYA, DEPARTMENT OF JUSTICE UNDERSECRETARY FRANCISCO BARAAN III, AND DND ASSISTANT SECRETARY FOR STRATEGIC ASSESSMENTS RAYMUND JOSE QUILOP AS CHAIRPERSON AND MEMBERS, RESPECTIVELY, OF THE NEGOTIATING PANEL FOR THE PHILIPPINES ON EDCA, Respondents.; KILUSANG MAYO UNO, REPRESENTED BY ITS CHAIRPERSON, ELMER LABOG, CONFEDERATION FOR UNITY, RECOGNITION AND ADVANCEMENT OF GOVERNMENT EMPLOYEES (COURAGE), REPRESENTED BY ITS NATIONAL PRESIDENT FERDINAND GAITE, NATIONAL FEDERATION OF LABOR UNIONS-KILUSANG MAYO UNO, REPRESENTED BY ITS NATIONAL PRESIDENT JOSELITO USTAREZ, NENITA GONZAGA, VIOLETA ESPIRITU, VIRGINIA FLORES, AND ARMANDO TEODORO, JR., Petitioners-in-Intervention; RENE A.Q. SAGUISAG, JR., Petitioners-in-Intervention.

  • G.R. No. 191033, January 11, 2016 - THE ORCHARD GOLF & COUNTRY CLUB, INC., EXEQUIEL D. ROBLES, CARLO R.H. MAGNO, CONRADO L. BENITEZ II, VICENTE R. SANTOS, HENRY CUA LOPING, MARIZA SANTOS-TAN, TOMAS B. CLEMENTE III, AND FRANCIS C. MONTALLANA, Petitioners, v. ERNESTO V. YU AND MANUEL C. YUHICO, Respondents.

  • G.R. No. 174673, January 11, 2016 - REPUBLIC OF THE PHILIPPINES, Petitioner, v. FE ROA GIMENEZ AND IGNACIO B. GIMENEZ, Respondents.

  • G.R. No. 211737, January 13, 2016 - SERGIO R. OSMEÑA III, Petitioner, v. DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS SECRETARY JOSEPH EMILIOI A. ABAYA, MACTAN-CEBU INTERNATIONAL AIRPORT AUTHORITY (MCIAA), THE PRE-QUALIFICATION, BIDS AND AWARDS COMMITTEE (PBAC) FOR THE MACTAN-CEBU INTERNATIONAL AIRPORT PROJECT THROUGH ITS CHAIRMAN, UNDERSECRETARY JOSE PERPETUO M. LOTILLA, GMR INFRASTRUCTURE, LTD. AND MEGAWIDE CONSTRUCTION CORPORATION, Respondents.; G.R. NO. 214756 - BUSINESS FOR PROGRESS MOVEMENT AS REPRESENTED BY MEDARDO C. DEACOSTA, JR., Petitioner, v. DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS, GMR-MEGAWIDE CEBU AIRPORT CORPORATION, Respondents.

  • G.R. No. 173137, January 11, 2016 - BASES CONVERSION DEVELOPMENT AUTHORITY, Petitioner, v. DMCI PROJECT DEVELOPERS, INC., Respondent.; G.R. NO. 173170 - NORTH LUZON RAILWAYS CORPORATION, Petitioner, v. DMCI PROJECT DEVELOPERS, INC. Respondent.

  • G.R. No. 201614, January 12, 2016 - SHERYL M. MENDEZ, Petitioner, v. SHARI'A DISTRICT COURT, 5th SHARI'A DISTRICT, COTABATO CITY, RASAD G. BALINDONG (ACTING PRESIDING JUDGE); 1st SHARI'A CIRCUIT COURT, 5th SHARI'A DISTRICT, COTABATO CITY, MONTANO K. KALIMPO (PRESIDING JUDGE); AND DR. JOHN O. MALIGA, Respondents.

  • G.R. No. 174471, January 12, 2016 - PEOPLE OF THE PHILIPPINES, Petitioner, v. JERRY PEPINO Y RUERAS AND PRECIOSA GOMEZ Y CAMPOS, Respondents.

  • G.R. No. 197970, January 25, 2016 - METROPOLITAN BANK AND TRUST COMPANY, Petitioner, v. FADCOR, INC. OR THE FLORENCIO CORPORATION, LETICIA D. FLORENCIO, RACHEL FLORENCIO-AGUSTIN, MA. MERCEDES FLORENCIO AND ROSENDO CESAR FLORENCIO, JR., Respondents.

  • G.R. No. 214241, January 13, 2016 - SPOUSES RAMON AND LIGAYA GONZALES, Petitioners, v. MARMAINE REALTY CORPORATION, REPRESENTED BY MARIANO MANALO, Respondent.

  • G.R. No. 194962, January 27, 2016 - CAGAYAN ECONOMIC ZONE AUTHORITY, Petitioner, v. MERIDIEN VISTA GAMING CORPORATION, Respondent.

  • G.R. No. 173140, January 11, 2016 - MACTAN CEBU INTERNATIONAL AIRPORT AUTHORITY [MCIAA], Petitioner, v. HEIRS OF GAVINA IJORDAN, NAMELY, JULIAN CUISON, FRANCISCA CUISON, DAMASTNA CUISON, PASTOR CUISON, ANGELINA CUISON, MANSUETO CUISON, BONIFACIA CUISON, BASILIO CUISON, MOISES CUISON, AND FLORENCIO CUISON, Respondents.

  • G.R. No. 171303, January 20, 2016 - ELIZABETH L. DIAZ, Petitioner, v. GEORGINA R. ENCANTO, ERNESTO G. TABUJARA, GEMINO H. ABAD AND UNIVERSITY OF THE PHILIPPINES, Respondents.

  • G.R. No. 165223, January 11, 2016 - WINSTON F. GARCIA, IN HIS CAPACITY AS PRESIDENT AND GENERAL MANAGER OF THE GOVERNMENT SERVICE INSURANCE SYSTEM (GSIS), Petitioner, v. MARIO I. MOLINA, Respondent.

  • G.R. No. 205639, January 18, 2016 - PEOPLE OF THE PHILIPPRNES, Appellee, v. ANITA MIRANBA Y BELTRAN, Appellant.

  • G.R. No. 203642, January 18, 2016 - THOMASITES CENTER FOR INTERNATIONAL STUDIES (TCIS), Petitioner, v. RUTH N. RODRIGUEZ, IRENE P. PADRIGON AND ARLYN B. RILLERA, Respondents.

  • G.R. No. 213863, January 27, 2016 - LAND BANK OF THE PHILIPPINES, Petitioner, v. EDGARDO L. SANTOS, REPRESENTED BY HIS ASSIGNEE, ROMEO L. SANTOS, Respondent.; G.R. NO. 214021 - EDGARDO L. SANTOS, REPRESENTED BY HIS ASSIGNEE, ROMEO L. SANTOS, Petitioner, v. LAND BANK OF THE PHILIPPINES, Respondent.

  • G.R. No. 195666, January 20, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. FE ABELLA Y BUHAIN, Accused-Appellant.

  • G.R. No. 172919, January 13, 2016 - TIMOTEO BACALSO AND DIOSDADA BACALSO, Petitioners, v. GREGORIA B. ACA-AC, EUTIQUIA B. AGUILA, JULIAN BACUS AND EVELYN SYCHANGCO, Respondents.

  • G.R. No. 198140, January 25, 2016 - IA1 ERWIN L. MAGCAMIT, Petitioner, v. INTERNAL AFFAIRS SERVICE -PHILIPPINE DRUG ENFORCEMENT AGENCY, AS REPRESENTED BY SI V ROMEO M. ENRIQUEZ AND DIRECTOR GENERAL DIONISIO R. SANTIAGO, Respondents.

  • G.R. No. 213607, January 25, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. GLEN PIAD Y BORI, RENATO VILLAROSA Y PLATINO AND NILO DAVIS Y ARTIGA, Accused-Appellants.

  • G.R. No. 207970, January 20, 2016 - FERNANDO MEDICAL ENTERPRISES, INC., Petitioner, v. WESLEYAN UNIVERSITY PHILIPPINES, INC., Respondent.

  • G.R. No. 206224, January 18, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. JUAN ASISLO Y MATIO, Accused-Appellant.

  • G.R. No. 215995, January 19, 2016 - VICE-MAYOR MARCELINA S. ENGLE, Petitioner, v. COMMISSION ON ELECTIONS EN BANC AND WINSTON B. MENZON, Respondents.

  • G.R. No. 174909, January 20, 2016 - MARCELINO M. FLORETE, JR., MARIA ELENA F. MUYCO AND RAUL A. MUYCO, Petitioners, v. ROGELIO M. FLORETE, IMELDA C. FLORETE, DIAMEL CORPORATION, ROGELIO C. FLORETE JR., AND MARGARET RUTH C. FLORETE, Respondents.; G.R. NO. 177275 - ROGELIO M. FLORETE SR., Petitioner, v. MARCELINO M. FLORETE, JR., MARIA ELENA F. MUYCO AND RAUL A. MUYCO, Respondents.

  • G.R. No. 213472, January 26, 2016 - ZAMBOANGA CITY WATER DISTRICT, REPRESENTED BY ITS GENERAL MANAGER, LEONARDO REY D. VASQUEZ, ZAMBOANGA CITY WATER DISTRICT-EMPLOYEES UNION, REPRESENTED BY ITS PRESIDENT, NOEL A. FABIAN, LOPE IRINGAN, ALEJO S. ROJAS, JR., EDWIN N. MAKASIAR, RODOLFO CARTAGENA, ROBERTO R. MENDOZA, GREGORIO R. MOLINA, ARNULFO A. ALFONSO, LUCENA R. BUSCAS, LUIS A. WEE, LEILA M. MONTEJO, FELECITA G. REBOLLOS, ERIC A. DELGADO, NORMA L. VILLAFRANCA, ABNER C. PADUA, SATURNINO M. ALVIAR, FELIPE S. SALCEDO, JULIUS P. CARPITANOS, HANLEY ALBANA, JOHNY D. DEMAYO, ARCHILES A. BRAULIO, ELIZA MAY R. BRAULIO, TEDILITO R. SARMIENTO, SUSANA C. BONGHANOY, LUZ A. BIADO, ERIC V. SALARITAN, RYAN ED C. ESTRADA, NOEL MASA KAWAGUCHI, TEOTIMO REYES, JR., EUGENE DOMINGO, AND ALEX ACOSTA, REPRESENTED BY LUIS A. WEE, Petitioners, v. COMMISSION ON AUDIT, Respondent.

  • G.R. No. 198889, January 20, 2016 - UFC PHILIPPINES, INC. (NOW MERGED WITH NUTRI-ASIA, INC., WITH NUTRI-ASIA, INC. AS THE SURVIVING ENTITY), Petitioner, v. FIESTA BARRIO MANUFACTURING CORPORATION, Respondent.

  • G.R. No. 192914, January 28, 2016 - NAPOLEON D. SENIT, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • A.C. No. 10952, January 26, 2016 - ENGEL PAUL ACA, Complainant, v. ATTY. RONALDO P. SALVADO, Respondent.

  • A.C. No. 10859 [Formerly CBD Case No. 09-2514], January 26, 2016 - MARIA FATIMA JAPITANA, Complainant, v. ATTY. SYLVESTER C. PARADO, Respondent.

  • G.R. No. 192268, January 27, 2016 - DEPARTMENT OF EDUCATION, REPRESENTED BY ITS REGIONAL DIRECTOR, Petitioner, v. DELFINA C. CASIBANG, ANGELINA C. CANAPI, ERLINDA C. BAJAN, LORNA G. GUMABAY, DION1SIA C. ALONZO, MARIA C. BANGAYAN AND DIGNA C. BINAYUG, Respondents.

  • G.R. No. 180559, January 20, 2016 - ANECITA GREGORIO, Petitioner, v. MARIA CRISOLOGO VDA. DE CULIG, THRU HER ATTORN EY-IN-FACT ALFREDO CULIG, JR., Respondent.

  • G.R. No. 198752, January 13, 2016 - ARTURO C. ALBA, JR., DULY REPRESENTED BY HIS ATTORNEYS-IN-FACT, ARNULFO B. ALBA AND ALEXANDER C. ALBA, Petitioner, v. RAYMUND D. MALAPAJO, RAMIL D. MALAPAJO AND THE REGISTER OF DEEDS FOR THE CITY OF ROXAS, Respondents.

  • G.R. No. 196140, January 27, 2016 - NATIONAL POWER CORPORATION, Petitioner, v. ELIZABETH MANALASTAS AND BEA CASTILLO, Respondents.

  • G.R. No. 216920, January 13, 2016 - GIRLIE M. QUISAY, Petitioner, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. No. 210454, January 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff and Appellee, v. RONALDO CASACOP Y AMIL, Accused-Appellant.

  • G.R. No. 187691, January 13, 2016 - OLYMPIA HOUSING, INC., Petitioner, v. ALLAN LAPASTORA AND IRENE UBALUBAO, Respondents.

  • A.M. No. P-15-3344, January 13, 2016 - ANTONIO A. FERNANDEZ, Complainant, v. MILA A. ALERTA, Respondent.

  • G.R. No. 214092, January 11, 2016 - ECHO 2000 COMMERCIAL CORPORATION, EDWARD N. ENRIQUEZ, LEONORA K. BENEDICTO AND ATTY. GINA WENCESLAO, Petitioners, v. OBRERO FILIPINO-ECHO 2000 CHAPTER-CLO, ARLO C. CORTES AND DAVE SOMIDO, Respondents.

  • G.R. No. 197665, January 13, 2016 - P/S INSP. SAMSON B. BELMONTE, SPO1 FERMO R. GALLARDE, PO3 LLOYD F. SORIA, PO1 HOMER D. GENEROSO, PO1 SERGS DC. MACEREN, PO3 AVELINO L. GRAVADOR, PO2 FIDEL O. GUEREJERO, AND PO1 JEROME T. NOCHEFRANCA, JR., Petitioner, v. OFFICE OF THE DEPUTY OMBUDSMAN FOR THE MILITARY AND OTHER LAW ENFORCEMENT OFFICES, OFFICE OF THE OMBUDSMAN, Respondent.

  • G.R. No. 188213, January 11, 2016 - NATIVIDAD C. CRUZ AND BENJAMIN DELA CRUZ, Petitioners, v. PANDACAN HIKER'S CLUB, INC., REPRESENTED BY ITS PRESIDENT, PRISCILAILAO, Respondent.

  • G.R. No. 170004, January 13, 2016 - ILONA HAPITAN, Petitioner, v. SPOUSES JIMMY LAGRADILLA AND WARLILY LAGRADILLA AND ESMERALDA BLACER, Respondents.

  • G.R. No. 174113, January 13, 2016 - PAZ CHENG Y CHU, Petitioner, v. PEOPLE OF PHILIPPINES, THE Respondent.

  • G.R. No. 176986, January 13, 2016 - NISSAN CAR LEASE PHILS., INC., Petitioner, v. LICA MANAGEMENT, INC. AND PROTON PILIPINAS, INC., Respondents.

  • G.R. No. 178501, January 11, 2016 - NILO S. RODRIGUEZ, FRANCISCO T. ALISANGCO, BENJAMIN T. ANG, VICENTE P. ANG, SILVESTRE D. ARROYO, RUDERICO C. BAQUIRAN, WILFREDO S. CRUZ, EDMUNDO M. DELOS REYES, JR., VIRGILIO V. ECARMA, ISMAEL F. GALISIM, TITO F. GARCIA, LIBERATO D. GUTIZA, GLADYS L. JADIE, LUISITO M. JOSE, PATERNO C. LABUGA, JR. NOEL Y. LASTIMOSO, DANILO C. MATIAS, BEN T. MATURAN, VIRGILIO N. OCHARAN, GABRIEL P. PIAMONTE, JR., ARTURO A. SABADO, MANUEL P. SANCHEZ, MARGOT A. CORPUS AS THE SURVIVING SPOUSE OF THE DECEASED ARNOLD S. CORPUS, AND ESTHER VICTORIA A. ALCAÑESES AS THE SURVIVING SPOUSE OF THE DECEASED EFREN S. ALCAÑESES, Petitioners, v. PHILIPPINE AIRLINES, INC., AND NATIONAL LABOR RELATIONS COMMISSION, Respondent.; G.R. NO. 178510 - PHILIPPINE AIRLINES, INC., Petitioner, v. NILO S. RODRIGUEZ, FRANCISCO T. ALISANGCO, BENJAMIN T. ANG, VICENTE P. ANG, SILVESTRE D. ARROYO, RUDERICO C. BAQUIRAN, ARNOLD S. CORPUS, WILFREDO S. CRUZ, EDMUNDO M. DELOS REYES, JR., VIRGILIO V. ECARMA, ISMAEL F. GALISIM, TITO F. GARCIA, LIBERATO D. GUTIZA, GLADYS L. JADIE, LUISITO M. JOSE, PATERNO C. LABUGA, JR., NOEL Y. LASTIMOSO, DANILO C. MATIAS, BEN T. MATURAN, VIRGILIO N. OCHARAN, GABRIEL M. PIAMONTE, JR., RODOLFO O. POE, JR., ARTURO A. SABADO, MANUEL P. SANCHEZ, and ESTHER VICTORIA A. ALCAÑESES, AS THE SOLE HEIR OF THE DECEASED EFREN S. ALCAÑESES, Respondents.

  • G.R. No. 190798, January 27, 2016 - RONALD IBAÑEZ, EMILIO IBAÑEZ, AND DANIEL "BOBOT" IBAÑEZ, Petitioners, v. PEOPLE OF THE PHILIPPINES, Respondent.

  • G.R. Nos. 198916-17, January 11, 2016 - MALAYAN INSURANCE COMPANY, INC., Petitioner, v. ST. FRANCIS SQUARE REALTY CORPORATION, Respondent.; G.R. NOS. 198920-21 - ST. FRANCIS SQUARE REALTY CORPORATION, Petitioner, v. MALAYAN INSURANCE COMPANY, INC., Respondent.

  • G.R. Nos. 198916-17, January 11, 2016 - MALAYAN INSURANCE COMPANY, INC., Petitioner, v. ST. FRANCIS SQUARE REALTY CORPORATION, Respondent.; G.R. NOS. 198920-21 - ST. FRANCIS SQUARE REALTY CORPORATION, Petitioner, v. MALAYAN INSURANCE COMPANY, INC., Respondent.

  • A.C. No. 10868 [Formerly CBD Case No. 07-2041], January 26, 2016 - CHERYL E. VASCO-TAMARAY, Complainant, v. ATTY. DEBORAH Z. DAQUIS, Respondent.

  • G.R. No. 212070, January 20, 2016 - CEBU PEOPLE'S MULTI­PURPOSE COOPERATIVE AND MACARIO G. QUEVEDO, Petitioners, v. NICERATO E. CARBONILLA, JR., Respondent.

  • G.R. No. 160408, January 11, 2016 - SPOUSES ROBERTO AND ADELAIDA PEN, Petitioners, v. SPOUSES SANTOS AND LINDA JULIAN, Respondents.

  • G.R. No. 180235, January 20, 2016 - ALTA VISTA GOLF AND COUNTRY CLUB, Petitioner, v. THE CITY OF CEBU, HON. MAYOR TOMAS R. OSMEÑA, IN HIS CAPACITY AS MAYOR OF CEBU, AND TERESITA C. CAMARILLO, IN HER CAPACITY AS THE CITY TREASURER, Respondents.

  • G.R. No. 177680, January 13, 2016 - JENNIFER C. LAGAHIT, Petitioner, v. PACIFIC CONCORD CONTAINER LINES/MONETTE CUENCA (BRANCH MANAGER), Respondents.

  • A.C. No. 10753 (Formerly CBD Case No. 10-2703), January 26, 2016 - ATTY. PABLO B. FRANCISCO, Complainant, v. ATTY. ROMEO M. FLORES, Respondent.

  • G.R. No. 156635, January 11, 2016 - THE HONGKONG & SHANGHAI BANKING CORPORATION EMPLOYEES UNION, MA. DALISAY P. DELA CHICA, MARVILON B. MILITANTE, DAVID Z. ATANACIO, JR., CARMINA C. RIVERA, MARIO T. FERMIN(T), ISABELO E. MOLO, RUSSEL M. PALMA, IMELDA G. HERNANDEZ, VICENTE M. LLACUNA, JOSEFINA A. ORTIGUERRO, MA. ASUNCION G. KIMSENG, MIGUEL R. SISON, RAUL P. GERONIMO, MARILOU E. CADENA, ANA N. TAMONTE, AVELINO Q. RELUCIO, JORALYN R. GONGORA, CORAZON E. ALBOS, ANABELLA J. GONZALES, MA. CORAZON Q. BALTAZAR, MARIA LUZ I. JIMENEZ, ELVIRA A. ORLINA, SAMUEL B. ELLARMA, ROSARIO A. FLORES, EDITHA L. BROQUEZA, REBECCA T. FAJARDO, MA. VICTORIA C. LUNA, MA. THERESA G. GALANG, BENIGNO V. AMION, GERARDO J. DE LEON, ROWENA T. OCAMPO, MALOU P. DIZON, RUBEN DE C. ATIENZA, MELO E. GABA, HERNAN B. CAMPOSANTO, NELIA D. M. DERIADA, LOLITO L. HILIS, GRACE C. MABUNAY, FE ESPERANZA C. GERONG, MANUEL E. HERRERA, JOSELITO J. GONZAGA, ULDARTCO D. PEDIDA, ROSALINA JULIET B. LOQUELLANO, MARCIAL F. GONZAGA, MERCEDES R. PAULE, JOSE TEODORO A. MOTUS, BLANCHE D. MOTUS, DAISY M. FAGUTAO, ANTONIO A. DEL ROSARIO, EMMANUEL JUSTIN S. GREY, FRANCISCA DEL MUNDO, JULIETA A. CRUZ, RODRIGO J. DURANO, CATALINA R. YEE, MENANDRO CALIGAGAN, MAIDA M. SACRO MILITANTE, LEONILA M. PEREZ, AND EMMA MATEO, Petitioners, v. NATIONAL LABOR RELATIONS COMMISSION AND THE HONGKONG & SHANGHAI BANKING CORPORATION, LTD., Respondents.

  • G.R. No. 211062, January 13, 2016 - PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. MANUEL MACAL Y BOLASCO, Accused-Appellants.

  • G.R. No. 158622, January 27, 2016 - SPOUSES ROBERT ALAN L. AND NANCY LEE LIMSO, Petitioners, v. PHILIPPINE NATIONAL BANK AND THE REGISTER OF DEEDS OF DAVAO CITY, Respondents.; G.R. NO. 169441 - DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN AND NANCY LIMSO, Petitioners, v. HON. JESUS V. QUITAIN, IN HIS CAPACITY AS PRESIDING JUDGE OF REGIONAL TRIAL COURT, DAVAO CITY, BRANCH 15 AND PHILIPPINE NATIONAL BANK, Respondents.; G.R. NO. 172958 - DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION REPRESENTED BY ITS PRESIDENT ROBERT ALAN L. LIMSO, AND SPOUSES ROBERT ALAN AND NANCY LEE LIMSO, Petitioners, v. HON. JESUS V. QUITAIN, IN HIS CAPACITY AS PRESIDING JUDGE OF REGIONAL TRIAL COURT, DAVAO CITY, BRANCH 15 AND PHILIPPINE NATIONAL BANK, Respondents.; G.R. NO. 173194 - PHILIPPINE NATIONAL BANK, Petitioner, v. DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN LIMSO AND NANCY LEE LIMSO, Respondents.; G.R. NO. 196958 - PHILIPPINE NATIONAL BANK, Petitioner, v. DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN L. LIMSO AND NANCY LEE LIMSO, Respondent.; G.R. NO. 197120 - DAVAO SUNRISE INVESTMENT AND DEVELOPMENT CORPORATION AND SPOUSES ROBERT ALAN AND NANCY LEE LIMSO, Petitioners, v. PHILIPPINE NATIONAL BANK, Respondent.; G.R. NO. 205463 - IN THE MATTER OF THE PETITION EX-PARTE FOR THE ISSUANCE OF THE WRIT OF POSSESSION UNDER LRC RECORD NO. 12973, 18031 AND LRC RECORD NO. 317, PHILIPPINE NATIONAL BANK,