THE COUNTRY’S Highest Court has reversed the 2015 ruling of the Commission on Audit (CoA) that disallowed the salary increases of eight senior officials of the Development Bank of the Philippines (DBP) in 2006 amounting to P17.4 million.  

In its decision dated March 2 and published on July 25, the Supreme Court (SC) held that the “CoA committed grave abuse of discretion in reviewing a final and executory judgement and reopening a settled account beyond the legal period.”  

The court explained that the 2012 CoA decision to lift the disallowance of the salary increase was “final and executory” as there was no motion for reconsideration or appeal filed by the opposing party within 30 days after the DBP received the CoA’s decision in Feb. 6.   

Under the CoA’s Rules of Procedure, “the commission’s decision or resolution shall become final and executory after 30 days from notice unless a motion for reconsideration or an appeal to the (Supreme Court) is filed.”  

The High Court further stated that under Section 52 of Presidential Decree 1445 or the Government Auditing Code of the Philippines, the CoA can only reopen and reexamine cases “within three years after the original settlement.” — Bianca Angelica D. Añago