Memorandum COA

September 14, 2017 | Author: mandirigma101 | Category: Appeal, Audit, Public Law, Politics, Justice
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Republic of the Philippines COMMISSION ON AUDIT Regional Office No. 2 Tuguegarao City In Re: Notice of Disallowance No. 14-002-1010(13) on the excess RATA granted to the City Government Officials of Santiago City Atty. Jims Dandy Ramos and Fe Iñigo Melegrito. Appellants; x--------------------------------------------------x

APPEAL MEMORANDUM The undersigned City Government Officials, unto this Honorable office most respectfully submit this appeal memorandum and for this purpose, respectfully aver, viz: The appellants received the Notice of Disallowance by the Commission on Audit –Supervising Auditor which notice was docketed as ND No. 14-002-101-(13), hence the need to submit this appeal memorandum. GROUNDS FOR APPEAL AND ASSIGNMENT OF ERRORS APPELLANT’S MEMORANDUM



a) That the Honorable Office erred in including Atty. Jims Dandy Ramos and Fe Iñigo Melegrito among those with excess Rata; b) That the Honorable Office failed to conduct adept inquiry on the nature of the issuance the vehicles assigned to the appellants before it ordered the Notice of Disallowance; ARGUMENTS/DISCUSSIONS


The very basic and fundamental principle in administrative inquiry is to ascertain the truth based on the weight of evidences thus, in ascertaining the truth of the controversy, not merely preponderance but substantial evidence must be considered before a judgment, decision or order must be rendered;


With Humility, the appellants, by virtue of the Nature of Positions assigned to them by the City Local Chief Executive as the OIC-GSO and City Accountant

respectively, they are entitled to their respective Representation and Transportation Allowances as Mandated by law;


The above mentioned Notice of Disallowance however showed that there was not mush administrative inquiry conducted, the only basis of the disallowance were the issued Property Acknowledgement Receipt issued to the appellants;


With due respect, Fe. I. Melegrito and Atty. Jims Dandy Ramos were issued vehicles not by virtue of the office they represented as heads thereof but because they were given special assignments of conducting inventory of personal properties of the City Government within Santiago City as a whole;


Undoubtedly, being the heads of their respective inventory team, the service vehicles were named to them, which is the very ideal and necessary thing to do for the government to give absolute protection over that vehicle of the City Government;


The vehicles issued to the appellants were not for their exclusive use or benefit but it was for the use of the inventory teams conducting personal property inventory for the City Government. As proof of these allegations, the appellants hereto attach as ”Annex A” the Executive Order Creating the AdHoc Inventory Inspection Team in the City Government Of Santiago City;


Be noted, the strict wordings of the law in the rules of statutory construction explicates the exclusive use of the vehicle to government official to which it was assigned. It is not in the mere issuances but the exclusive use of the vehicle that the Transportation allowance must be disallowed.


With due indulgence to this Honorable Office, please note that with respect to vehicle with Plate No. SJY 372 that was assigned to Atty. Jims Dandy Ramos, the said vehicle was subject to repair from the month of August and onwards until it was finally repaired and delivered to the City Government on December 2013;


As evidence of this allegation, the copy of the repair estimate and a photo copy of a picture representing the damaged vehicle is hereto attached as Annexes “B and C” as part of this Appeal.


Under Department of Budget and Management – Local Budget

Circular No. 103 dated May 15, 2013 particularly paragraph 8.2.3 states that:

“In exceptional cases when an incumbent is prevented from the use of government motor transportation for 3 days or more such as when the motor vehicle undergoes repair and replacement vehicle is not provided, the grant of TA may be allowed, pro-rated based on the number of days of actual work performance on workdays without an official vehicle, xxx…”

III. PRAYER WHEREFORE, in the light of all the foregoing premises, it is most respectfully prayed unto this Honorable office that Atty. Jims Dandy Ramos and Fe I. Melegrito be expunged from liability of the RATA subject of the Disallowance and that their names be removed from the list-summary of Excess RATA granted to Officials of Santiago City for CY 2013. Please grant other reliefs just and equitable under the circumstances Santiago City, for Tuguegarao City, March 30, 2015.

JIMS DANDY G. RAMOS Secretary to the City Mayor IBP No. 710086 Roll No. 52843

FE IÑIGO MELEGRITO City Accountant The Honorable Clerk of Office COA-Regional Office No. 2 Tuguegarao City GREETINGS! Please submit this foregoing Appellant’s Memorandum for the favorable consideration of the Honorable Office. Payment of the Appeal Fee was done through Postal Money order with Numbers J0150011679 and J0150011678 which were included and forming part of this appeal.



Copy was furnished to the Office of the COA Santiago Field Office by Registered mail.

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