4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.

COMMISSIONONAUDIT(COA)ANDHON

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PhilippineSupremeCourtJurisprudence>Year2016>October2016Decisions>G.R. No. 210903, October 11,
2016 PHILIPPINE ECONOMIC ZONE AUTHORITY (PEZA), Petitioner, v. COMMISSION ON AUDIT (COA) AND
HON.MA.GRACIAM.PULIDOTAN,CHAIRPERSON,COMMISIONONAUDIT,Respondent.:

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G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.
COMMISSIONONAUDIT(COA)ANDHON.MA.GRACIAM.PULIDOTAN,CHAIRPERSON,COMMISION

ONAUDIT,Respondent.
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ENBANC

G.R.No.210903,October11,2016

PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT
(COA)ANDHON.MA.GRACIAM.PULIDOTAN,CHAIRPERSON,COMMISIONONAUDIT,
Respondent.

DECISION

PERALTA,J.:

Inmuchoflaw,asinlife,thereisaconstantneedtobalancecompetingvalues,interestsandother
considerations. In a free society, there is a need to carefully calibrate the proper balance between
libertyandauthority,betweenpeaceandorderandprivacy,and,betweenresponsiblepublicservice
and unreasonable or arbitrary rules retroactively applied to public officials and employees. To allow
onevaluetodominatethecounterpartcouldleadtoundesirableconsequences.1 c h a n r o b le s la w

Inthepresentcase,theCourtisconfrontedwiththeneedtoprovideforanequitableandacceptable
equilibriumbetweenaccountabilityofpublicofficialsandthedegreeofresponsibilityanddiligenceby
whichtheyaretobeadjudged.Whileitisabasicpostulateoftherepublicanformofgovernmentthat
wehavethatpublicofficeisapublictrust2thatindividualswhojointhegovernmentareexpectedto
DebtKollectCompany,Inc. abidebytheguidingprinciplesandpoliciesbywhichpublicserviceistobeperformeditalsovalues
the dignity of every human person.3 It should ever be kept in mind that the people are not mere
creatures of the State. They should not be considered as mere automatons, unthinking individuals
who are not to experiment, or innovate, lest they may be made to shoulder the monetary cost of
suchendeavorsifsubsequentlyfoundtobeinviolationofruleswhichwerenotclearlyestablishedor
understoodatthetimetheactionwasperformed.

Government employment should be seen as an opportunity for individuals of good will to render
honesttogoodnesspublicservice,notatrapfortheunwary.Itshouldbeanattractivealternativeto
private employment, not an undesirable undertaking grudgingly accepted, to therefore regret. It
shouldpresentafulfillingenvironmentwherethosewhoentercouldrealizetheirpotentials,andthe
publiccouldbenefitfromtheircontributions.

For this Court's consideration is the Petition for Certiorari,4 under Rule 64, in relation to Rule 65, of
theRulesofCourt,datedFebruary6,2014ofpetitionerPhilippineEconomicZoneAuthority(PEZA),
seeking the annulment of Commission on Audit (COA) Decision No. 2013231 dated December 23,
2013 which affirmed Corporate Government SectorB Decision No. 2011008 dated August 31, 2011
and Notice of Disallowance No. 10001101(0508) dated May 27, 2010 disallowing the payment of
additionalChristmasbonus/cashgiftstoPEZAofficersandemployeesforCalendarYears(CY) 2005
to2008.
ChanRoblesIntellectualProperty
Thefactsfollow.
Division
ThePEZACharter,RepublicAct(R.A.)No.7916,wasamendedbyR.A.No.8748in1999exempting

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON
PEZA from existing laws, rules and regulations on compensation, position classification and
qualificationstandards.Section16ofR.A.No.7916,asamended,readsasfollows: Ch a n Ro b le s Vir t u a la wlib r a r y

Sec.16.Personnel.ThePEZABoardofDirectorsshallprovideforanorganizationand
staffofofficersandemployeesofthePEZA,anduponrecommendationofthedirector
general with the approval of the secretary of the Department of Trade and Industry,
appoint and fix the remunerations and other emoluments: Provided, The the Board
shall have exclusive and final authority to promote, transfer, assign and reassign
officers of the PEZA, any provision of existing law to the contrary notwithstanding:
Provided,further,Thatthedirectorgeneralmaycarryoutremovalofsuchofficersand
employees.

All positions in the PEZA shall be governed by a compensation, position classification

system and qualification standards approved by the director general with the
concurrenceoftheBoardofDirectorsbasedonacomprehensivejobanalysisandaudit
of actual duties and responsibilities. The compensation plan shall be comparable with
the prevailing compensation plans in the Subic Bay Metropolitan Authority (SBMA),
Clark Development Corporation (BCDA) and the private sector and shall be subject to
the periodic review by the Board no more than once every two (2) years without
prejudice to yearly merit reviews or increases based on productivity and profitability.
The PEZA shall therefore be exempt from existing laws, rules and regulations
on compensation, position classification and qualification standards. It shall
howeverendeavortomakeitssystemsconformascloselyaspossiblewiththe
principlesunderRepublicActNo.6758.5
c h a n r o b le s v ir t u a la wlib r a r y

ThePEZABoardinResolutionNo.M99266datedOctober29,1999,adjustedPEZA'scompensation
plan and included in the said compensation plan is the grant of Christmas bonus in such amount as
maybefixedbytheBoardandsuchotheremoluments.

Petitioner PEZA had been granting Christmas bonus in the amount of Fifty Thousand Pesos
(P50,000.00)toeachofitsofficersandemployeesforCY2000to2004,however,fortheyears2005
to 2008, the Christmas bonus was gradually increased per PEZA Board Resolution Nos. 05450 and
06462 dated November 28, 2005 and September 26, 2006, respectively. For 2005, the Christmas
bonus was increased to P60,000.00 and was again increased to P70,000.00 in 2006 and 2007. In
2008,theChristmasbonuswasincreasedtoP75,000.00perPEZAofficer/employee.

StateAuditorVAuroraLivetaFuna,onMay27,2010,issuedNoticeofDisallowance(ND)No.10001
101(0508)6 that was received by PEZA on May 31, 2010. The ND stated that the payment of
additional Christmas bonus to PEZA officers and employees for calendar years 20052008 violated
Section3ofMemorandumOrder(M.O.)No.20datedJune25,2001whichprovidesthatanyincrease
in salary or compensation of governmentowned and controlled corporations (GOCCs) and
governmentfinancialinstitutions(GFIs)thatisnotinaccordancewiththeSalaryStandardizationLaw
shallbesubjecttotheapprovalofthePresident.

ThematterwasbroughttotheCorporateGovernmentSectorBwhichlateronrenderedtheDecision
No. 20110087 dated August 31, 2011 not giving credence to the arguments of petitioner and
affirmed the Notice of Disallowance No. 10001101(0508) dated May 27, 2010 in the aggregate
amount of Php20,438,750.00. Thereafter, pursuant to Rules V and VII of the 2009 Revised Rules of
ProcedureoftheCOA,petitionerfiledthePetitionforReviewwithrespondentCOA.

The COA in its Decision No. 20132318 dated December 23, 2013 ruled that notwithstanding Section
16ofthePEZACharter,petitionerisstilldutyboundtoobservetheguidelinesandpoliciesasmaybe
issuedbythePresidentcitingIntia,Jr.v.COA 9wherethisCourtruledthatthepoweroftheboardto
fixthecompensationoftheemployeesisnotabsolute.TheCOAfurthercitedSection6ofPresidential
Decree(P.D.)No.1597whichmandatespresidentialreviewandapproval,throughtheDepartmentof
Budget and Management (DBM), of the position classification and compensation plan of an agency
exemptfromtheOfficeofCompensationandPositionClassification(OCPC)coverage.
October2016Jurisprudence
Furthermore, according to the COA, M.O. No. 20 requires presidential approval on salary increases,
G.R. No. 201809, October 11, 2016 H. SOHRIA whileAdministrativeOrder(A.O.)No.103suspendsthegrantofneworadditionalbenefitsinlinewith
PASAGI DIAMBRANG, Petitioner, v. COMMISSION ON theausteritymeasuresofthegovernment.TheCOAaddedthatthesepresidentialissuancesarenot
ELECTIONSANDH.HAMIMSARIPPATAD,Respondent. abhorrenttotheauthorityofthePEZABoardofDirectorstofixtheremunerationofPEZAofficersand
employees.Itstatedthattherequirementofpresidentialapprovaldoesnotremovefromtheboard
G.R. No. 212686, October 05, 2016 SERGIO R. the power to fix the compensation and allowances of PEZA officers and employees but is meant to
OSMEAIII,Petitioner,v.POWERSECTORASSETSAND determinewhetherornotthestandardssetbylawhavebeencompliedwith.
LIABILITIES MANAGEMENT CORPORATION, EMMANUEL
R. LEDESMA, JR., SPC POWER CORPORATION, AND
Hence,petitionerfiledthepresentpetitionassigningthefollowingerror:
THERMAPOWERVISAYAS,INC.,Respondents.
Ch a n Ro b le s Vir t u a la wlib r a r y

RESPONDENT ERRED WHEN IT RULED THAT THE GRANT OF ADDITIONAL CHRISTMAS

G.R. Nos. 22156269, October 05, 2016 COMMO.
LAMBERTO R. TORRES (RET.), Petitioner, v.
BONUSTOPEZAOFFICERSANDEMPLOYEESNEEDSTHEAPPROVALOFTHEOFFICEOF
SANDIGANBAYAN (FIRST DIVISION) AND PEOPLE OF THE PRESIDENT BECAUSE REPUBLIC ACT NO. 7916, AS AMENDED BY REPUBLIC ACT
THEPHILIPPINES,Respondents. NO. 8748, AUTHORIZES THE PEZA BOARD OF DIRECTORS TO FIX THE
REMUNERATIONSANDOTHEREMOLUMENTSOFPEZAOFFICERSANDEMPLOYEES.
A.C.No.8494,October05,2016SPOUSESEMILIO
ANDALICIAJACINTO,Complainants,v.ATTY.EMELIEP. PetitionerarguesthatitisnotcoveredbyP.D.No.1597becauseitsprovisionsareinconsistentwith
BANGOT,JR.,Respondent. R.A. No. 7916, as amended, which authorizes the PEZA Board to determine the compensation of its
officersandemployeesandthatevenassumingwithoutadmittingthatitiscoveredbyP.D.No.1597,
G.R. No. 210903, October 11, 2016 PHILIPPINE thelawmentionsofreportingtothePresidentthroughtheBudgetCommissionanddoesnotsaythat
ECONOMIC ZONE AUTHORITY (PEZA), Petitioner, v. theapprovalofthePresident,throughtheBudgetCommission,shouldbesecured.
COMMISSION ON AUDIT (COA) AND HON. MA. GRACIA
M.PULIDOTAN,CHAIRPERSON,COMMISIONONAUDIT,
The Office of the Solicitor General (OSG),10 on the other hand, claims that despite the exception
Respondent.
clause in Section 16 of R.A. No. 7916, as amended, said provision should nonetheless be read in
A.C. No. 4269, October 11, 2016 DOLORES conjunction with the existing laws pertaining to compensation among government agencies, as it is
NATANAUAN, Complainant, v. ATTY. ROBERTO P. undoubtedlyaGOCCoverwhichthePresidentexerciseshispowerofcontrol,throughtheDBM,aside
TOLENTINO,Respondent. fromtheparametersetbytheprovisionitself,i.e.,thatPEZA"shall,however,endeavortomakeits
systemconformascloselyaspossiblewiththeprinciplesunderRepublicAct.No.6758."
G.R. No. 198127, October 05, 2016 CO IT a.k.a.
GONZALOCOIT,Petitioner,v.ANTHONYCO,MARYCO InitsReply 11datedOctober22,2014,petitionerreiterateditsearlierarguments.
CHO,PETERCOANDLUCYSOHUATANCO,Respondent.
Afteracarefulstudyoftheargumentsofbothpetitionerandrespondent,thisCourtfindsnomeritto
G.R. No. 167952, October 19, 2016 GONZALO
thepetition.
PUYAT & SONS, INC., Petitioner, v. RUBEN ALCALDE
(DECEASED), SUBSTITUTED BY GLORIA ALCALDE,
REPRESENTATIVE OF THE FARMER BENEFICIARIES, ItisnotdisputedthataftertheenactmentoftheSalaryStandardizationLaw(RepublicActNo.6758
Respondent. becameeffectiveonJuly1,1989),lawshavebeenpassedexemptingsomegovernmententitiesfrom
its coverage. The said government entities were allowed to create their own compensation and
A.C.No.8168,October12,2016SPOUSESEDWIN position classification systems that apply to their respective offices, usually through their Board of
B. BUFFE AND KAREN M. SILVERIOBUFFE, Directors. In Engr. Mendoza v. Commission on Audit,12 this Court mentioned several of those
Complainants,v.SEC.RAULM.GONZALEZ,USEC.FIDEL governmententitiesthatarenowexemptfromthesalarystandardizationlaw,towit: Ch a n Ro b le s Vir t u a la wlib r a r y

J.EXCONDE,JR.,ANDCONGRESSMANELEANDROJESUS
F.MADRONA,Respondent. 1.PhilippinePostalCorporation
G.R. No. 212483, October 05, 2016 PHILIPPINE
NATIONAL BANK, Petitioner, v. VENANCIO C. REYES,

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON
JR.,Respondent. Sections 22 and 25 of Republic Act No. 7354 or the "Postal Service Act of 1992"
state:
Ch a n Ro b le s Vir t u a la wlib r a r y

G.R.No.218952,October19,2016PEOPLEOFTHE
PHILIPPINES, Appellee, v. AURELIO GUILLERGAN Y Sec. 22. Merit System. The Corporation shall establish a human
GULMATICO,Appellant. resources management system which shall govern the selection, hiring,
appointment, transfer, promotion, or dismissal of all personnel. Such
G.R.No.219037,October19,2016RCBCSAVINGS
systemshallaimtoestablishprofessionalismandexcellenceatalllevels
BANK,Petitioner,v.NOELM.ODRADA,Respondent.
of the postal organization in accordance with sound principles of
G.R. No. 208535, October 19, 2016 LEO'S management.
RESTAURANTANDBARCAF&EACUTEMOUNTAINSUITE
BUSINESS APARTELLE, LEO Y. LUA AND AMELIA LUA, A progressive compensation structure, which shall be based on job
Petitioners,v.LAARNEC.BENSING,Respondent. evaluationstudiesandwagesurveysandsubjecttotheBoard'sapproval,
shall be instituted as an integral component of the Corporation's human
G.R. No. 216671, October 03, 2016 JERWIN resources development program. The Corporation, however, may grant
DORADO, Petitioner, v. PEOPLE OF THE PHILIPPINES, acrosstheboardsalaryincreaseormodifyitscompensationstructureas
Respondent. toresultinhighersalaries,subjecttoeitherofthefollowingconditions:
G.R. No. 225044, October 03, 2016 MANILA (a) there are evidences of prior improvement in employee
DOCTORS COLLEGE AND TERESITA O. TURLA,
c h a n Ro b le s v ir t u a lL a wlib r a r y

productivity,measuredbysuchquantitativeindicatorsasmailvolumeper
Petitioners,v.EMMANUELM.OLORES,Respondent.
employeeanddeliverytimes.
G.R. No. 205090, October 17, 2016 GREENSTAR
EXPRESS,INC.ANDFRUTOL.SAYSON,JR.,Petitioners, (b)alawraisingtheminimumwagehasbeenenactedwithapplicationto
v. UNIVERSAL ROBINA CORPORATION AND NISSIN allgovernmentemployeesorhastheeffectofclassifyingsomepositions
UNIVERSALROBINACORPORATION,Respondent. inthepostalserviceasbelowthefloorwage.

G.R.No.221062,October05,2016ELIZABETHSY xxxx
VARGAS, Petitioner, v. THE ESTATE OF ROLANDO
OGSOS,SR.ANDROLANDOOGSOS,JR.,Respondent. Sec.25.ExemptionfromRulesandRegulationsoftheCompensationand
Position Classification Office. All personnel and positions of the
G.R. No. 196134, October 12, 2016 VALENTIN S. CorporationshallbegovernedbySection22hereof,andassuchshallbe
LOZADA, Petitioner, v. MAGTANGGOL MENDOZA,
exempt from the coverage of the rules and regulations of the
Respondent.
Compensation and Position Classification Office. The Corporation,
G.R. No. 171420, October 05, 2016 AURORA A. however, shall see to it that its own system conforms as closely as
SALES,Petitioner,v.BENJAMIND.ADAPON,OFELIAC. possiblewiththatprovidedforunderRepublicActNo.6758.
ADAPONANDTEOFILOD.ADAPON,Respondent.
In Intia, Jr. v. Commission on Audit,13 this Court affirmed the Philippine Postal
G.R.No.191825,October05,2016DEEJAY'SINN Corporation's exemption from the Salary Standardization Law. However, the
ANDCAFEAND/ORMELINDAFERRARIS,Petitioners,v. corporation should report the details of its salary and compensation system to the
MA.LORINARAESES,Respondent. DepartmentofBudgetandManagement.

G.R. No. 171865, October 12, 2016 PHILIPPINE xxxx

NATIONAL BANK, Petitioner, v. HEIRS OF BENEDICTO
ANDAZUCENAALONDAY,Respondent.
2.TradeandInvestmentDevelopmentCorporationofthePhilippines
G.R. No. 191150, October 10, 2016 NATIONAL
ASSOCIATION OF ELECTRICITY CONSUMERS FOR
TheTradeandInvestmentDevelopmentCorporationofthePhilippinesisalsoexempted
REFORMS (NASECORE), REPRESENTED BY PETRONILO from the Salary Standardization Law as provided in Section 7 of Republic Act No.
ILAGAN, FEDERATION OF VILLAGE ASSOCIATIONS 8494:14
(FOVA), REPRESENTED BY SIEGFRIEDO VELOSO, AND
FEDERATION OF LAS PIAS VILLAGE ASSOCIATIONS Sec. 7. The Board of Directors shall provide for an organizational
(FOLVA), REPRESENTED BY BONIFACIO DAZO, structureandstaffingpatternforofficersandemployeesoftheTradeand
Pemtitioners, v. MANILA ELECTRIC COMPANY Investment Development Corporation of the Philippines (TIDCORP) and
(MERALCO),Respondent. upon recommendation of its President, appoint and fix their
remuneration,emolumentsandfringebenefits:Provided,ThattheBoard
G.R. No. 208351, October 05, 2016 BENJAMIN shall have exclusive and final authority to appoint, promote, transfer,
RUSTIA, JR., BENJAMIN RUSTIA, SR., AND FAUSTINO
assignandreassignpersonneloftheTIDCORP,anyprovisionofexisting
"BONG" RUSTIA, Petitioners, v. PEOPLE OF THE
lawtothecontrarynotwithstanding.
PHILIPPINES,Respondent.

I.P.I.No.16243CAJ,October11,2016ARTHUR All positions in TIDCORP shall be governed by a compensation and

F. MORALES I, Complainant, v. LEONCIA REAL position classification system and qualification standards approved by
DIMAGIBA,JHOSEPY.LOPEZ,ANDRAMONR.GARCIA, TIDCORP's Board of Directors based on a comprehensive job analysis
ASSOCIATE JUSTICES, FIFTEENTH DIVISION, COURT and audit of actual duties and responsibilities. The compensation plan
OFAPPEALS,MANILA,Respondents. shallbecomparablewiththeprevailingcompensationplansintheprivate
sectorandshallbesubjecttoperiodicreviewbytheBoardnomorethan
G.R. No. 215038, October 17, 2016 NORMA C. once every four (4) years without prejudice to yearly merit reviews or
MAGSANO, ISIDRO C. MAGSANO, RICARDO C. increases based on productivity and profitability. TIDCORP shall be
MAGSANO,ROQUEC.MAGSANO,JR.,NIDAM.CAGUIAT, exempt from existing laws, rules and regulations on compensation,
PERLITA MAGSANO, AND SALVADOR C. MAGSANO,
position classification and qualification standards. It shall, however,
Petitioners,v.PANGASINANSAVINGSANDLOANBANK,
endeavor to make the system to conform as closely as possible to the
INC.ANDSPOUSESEDDIEV.MANUELANDMILAGROSC.
BALLESTEROS,SUBSTITUTEDBYHERHEIRS:GEMMAC.
principlesandmodesprovidedinRepublicActNo.6758.
MANUELPEREZ, ANGELO JOHNDREW MANUEL, AND
RESSYC.MANUEL,Respondents. xxxx

A.C.No.8638,October10,2016DATUBUDENCIO 3.LandBankofthePhilippines,SocialSecuritySystem,SmallBusinessGuaranteeand
E. DUMANLAG, Complainant, v. ATTY. WINSTON B. FinanceCorporation,GovernmentServiceInsuranceSystem,DevelopmentBankofthe
INTONG,Respondent. Philippines, Home Guaranty Corporation, and the Philippine Deposit Insurance
Corporation
G.R. Nos. 17785758, October 05, 2016
PHILIPPINE COCONUT PRODUCERS FEDERATION, INC. From 1995 to 2004, laws were passed exempting several government financial
(COCOFED), MANUEL V. DEL ROSARIO, DOMINGO P. institutionsfromtheSalaryStandardizationLaw.Amongthesefinancialinstitutionsare
ESPINA, SALVADOR P. BALLARES, JOSELITO A. the Land Bank of the Philippines, Social Security System, Small Business Guarantee
MORALEDA, PAZ M. YASON, VICENTE A. CADIZ,
and Finance Corporation, Government Service Insurance System, Development Bank
CESARIA DE LUNA TITULAR, AND RAYMUNDO C. DE
of the Philippines, Home Guaranty Corporation, and the Philippine Deposit Insurance
VILLA, Petitioners, v. REPUBLIC OF THE PHILIPPINES,
Respondent. WIGBERTO E. TAADA, OSCAR F.
Corporation.
SANTOS, SURIGAO DEL SUR FEDERATION OF
AGRICULTURAL COOPERATIVES (SUFAC) AND MORO This Court has taken judicial notice of this development in Central Bank (now Bangko
FARMERS ASSOCIATION OF ZAMBOANGA DEL SUR SentralngPilipinas)EmployeesAssociation,Inc.v.BangkoSentralngPilipinas:15
(MOFAZS),REPRESENTEDBYROMEOC.ROYANDOYAN,
Intervenors. G.R. No. 178193 DANILO B. URSUA, Indeed, we take judicial notice that after the new BSP charter was
Petitioner, v. REPUBLIC OF THE PHILIPPINES, enactedin1993,Congressalsoundertooktheamendmentofthecharters
Respondent. oftheGSIS,LBP,DBPandSSS,andthreeotherGFIs,from1995to2004,
viz.: Ch a n Ro b le s Vir t u a la wlib r a r y

A.C.No.7388,October19,2016ATTY.RUTILLOB.
PASOK, Complainant, v. ATTY. FELIPE G. ZAPATOS, 1. R.A. No. 7907 (1995) for Land Bank of the Philippines
Respondent. (LBP)
G.R.No.220761,October03,2016PEOPLEOFTHE
2.R.A.No.8282(1997)forSocialSecuritySystem(SSS)
PHILIPPINES, PlaintiffAppellee, v. EDDIE OLAZO,
MIGUEL CORDIS, CHARITO FERNANDEZ AND ROGELIO
LASCONIA, Accused, CHARITO FERNANDEZ, Accused 3.R.A.No.8289(1997)forSmallBusinessGuaranteeand
Appellant. FinanceCorporation,(SBGFC)

G.R.No.214875,October17,2016PEOPLEOFTHE 4.R.A.No.8291(1997)forGovernmentServiceInsurance
PHILIPPINES, PlaintiffAppellee, v. ARIELLAYAG System(GSIS)
ACCUSEDAPPELLANTS.,Respondent.

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON
5. R.A. No. 8523 (1998) for Development Bank of the
G.R.No.219584,October17,2016PEOPLEOFTHE Philippines(DBP)
PHILIPPINES, PlaintiffAppellee, v. PLACIDO GOCO Y
OMBROG,AccusedAppellant. 6. R.A. No. 8763 (2000) for Home Guaranty Corporation
(HGC)and
G.R. No. 192679, October 17, 2016 ANTONIO
c r a la wla wlib r a r y

ESCOTO, Petitioner, v. PHILIPPINE AMUSEMENT AND

GAMINGCORPORATION,Respondent.
7. R.A. No. 9302 (2004) for Philippine Deposit Insurance
Corporation(PDIC).
G.R. No. 216023, October 05, 2016 DR.
RESTITUTO C. BUENVIAJE, Petitioner, v. SPOUSES Itisnoteworthy,aspetitionerpointsout,thatthesubsequentchartersof
JOVITOR.ANDLYDIAB.SALONGA,JEBSONHOLDINGS thesevenotherGFIssharethiscommonproviso:ablanketexemptionof
CORPORATION AND FERDINAND JUAT BAEZ, alltheiremployeesfrom'thecoverageoftheSSL,expresslyorimpliedly,
Respondent. asillustratedbelow:

G.R. No. 206691, October 03, 2016 ATTY. c h a n Ro b le s v ir t u a lL a wlib r a r y 1.LandBankofthePhilippines(RepublicActNo.7907)

RAYMUNDP.PALAD,Petitioner,v.LOLITSOLIS,SALVE
V. ASIS, AL G. PEDROCHE AND RICARDO F. LO, Section 10. Section 90 of [Republic Act No. 3844] is hereby amended to
Respondents. readasfollows:
G.R. No. 206534, October 05, 2016 JULIA LIM
Section90.Personnel.
ROSARIO,MERCEDESLIMCUSTODIOASREPRESENTED
c h a n Ro b le s v ir t u a lL a wlib r a r y

BY DONNO CUSTODIO, NORMA LICARDO, AND LEILA

ESPIRITU,Petitioners,v.ALFONSOLIM,Respondent. xxxxxxxxx

G.R.No.198782,October19,2016ALLANBAZAR, All positions in the Bank shall be governed by a compensation, position

Petitioner,v.CARLOSA.RUIZOL,Respondent. classification system and qualification standards approved by the Bank's
Board of Directors based on a comprehensive job analysis and audit of
G.R.No.191823,October05,2016DEEJAY'SINN actual duties and responsibilities. The compensation plan shall be
ANDCAFEAND/ORMELINDAFERRARIS,Petitioners,v. comparable with the prevailing compensation plans in the private sector
MA.LORINARAESES,Respondent. and shall be subject to periodic review by the Board no more than once
every two (2) years without prejudice to yearly merit reviews or
G.R. No. 207898, October 19, 2016 ERROL
increasesbasedonproductivityandprofitability.TheBankshalltherefore
RAMIREZ,JULITOAPAS,RICKYROSELOANDESTEBAN
be exempt from existing laws, rules and regulations on compensation,
MISSION, JR., Petitioners, v. POLYSON INDUSTRIES,
INC.ANDWILSONS.YU,Respondent.
position classification and qualification standards. It shall however
endeavor to make its system conform as closely as possible with the
G.R.No.223561,October19,2016PEOPLEOFTHE principlesunderRepublicActNo.6758.
PHILIPPINES,PlaintiffAppellee,v.JIMMYPITALLA,JR.
YDIOSAA.K.A."BEBE,"AccusedAppellant. xxxxxxxxx

G.R. No. 196670, October 12, 2016 ALLIED 2.SocialSecuritySystem(RepublicActNo.8282)

BANKING CORPORATION, Petitioner, v. SPOUSES
RODOLFOANDGLORIAMADRIAGA,Respondents. Section1.[AmendingRepublicActNo.1161,Section3(c)]:

G.R. No. 192282, October 05, 2016 A. NATE c h a n Ro b le s v ir t u a lL a wlib r a r y

CASKET MAKER AND/OR ARMANDO AND ANELY NATE, xxxxxxxxx

Petitioners,v.ELIASV.ARANGO,EDWINM.MAPUSAO,
JORGEC.CARIO,JERMIEMAPUSAO,WILSONA.NATE, (c) The Commission, upon the recommendation of the SSS President,
EDGAR A. NATE, MICHAEL A. MONTALES, CELSO A.
shall appoint an actuary and such other personnel as may [be] deemed
NATE, BENJES A. LLONA AND ALLAN A. MONTALES,
necessary fix their reasonable compensation, allowances and other
Respondent.
benefits prescribe their duties and establish such methods and
A.C. No. 6767, October 05, 2016 ELIZABETH procedures as may be necessary to insure the efficient, honest and
RECIO, Complainant, v. ATTY. JOSELITO I. FANDIO, economical administration of the provisions and purposes of this Act:
Respondent. Provided,however,ThatthepersonneloftheSSSbelowtherankofVice
President shall be appointed by the SSS President: Provided, further,
G.R. No. 187544, October 03, 2016 MARILOU That the personnel appointed by the SSS President, except those below
BALASBAS, FELIPE OLEGARIO, JOSE NARYAEZ, therankofassistantmanager,shallbesubjecttotheconfirmationbythe
RODOLFO BUMANLAG,* TEODORO MISIA, MARCELINO Commission Provided further, That the personnel of the SSS shall be
VILA, HILARIO ALCALA, MACARIO CORDOVA, selected only from civil service eligibles and be subject to civil service
SALVADOR ABAIGAR, ATILANO BACUD & LEONIDES rules and regulations: Provided, finally, That the SSS shall be exempt
BOLVIDO, Petitioners, v. ROBERTO L. UY REALTY &
fromtheprovisionsofRepublicActNo.6758andRepublicActNo.7430.
DEVELOPMENTCORPORATION,Respondent.
3.SmallBusinessGuaranteeandFinanceCorporation(RepublicActNo.8289)
G.R. No. 211539, October 17, 2016 THAMERLANE
M. PEREZ, Petitioner, v. DOMINADOR PRISCILLA
Section8.[AmendingRepublicActNo.6977,Section11]:
RASACEA,NAVARROANDADELFALIM,Respondent.

G.R. No. 179566, October 19, 2016 SPOUSES

(e) notwithstanding the provisions of Republic Act No. 6758, and
c h a n Ro b le s v ir t u a lL a wlib r a r y

LORETO G. NICOLAS AND LOLITA SARIGUMBA, Compensation Circular No. 10, series of 1989 issued by the Department
Petitioners, v. AGRARIAN REFORM BENEFICIARIES ofBudgetandManagement,theBoardofDirectorsof[theSmallBusiness
ASSOCIATION (ARBA), AND FARMERS ASSOCIATION GuaranteeandFinanceCorporation]shallhavetheauthoritytoextendto
OF DAVAO CITY KMPI, FELIPE RAMOS, HILARIO the employees and personnel thereof the allowance and fringe benefits
PASIOL, ROGELIO ASURO, ARTURO ATABLANCO, similartothoseextendedtoandcurrentlyenjoyedbytheemployeesand
RODRIGO ATABLANCO, BONIFACIO ATIMANA, personnelofothergovernmentfinancialinstitutions.
PATRICIO AVILA, CRISANTO BACUS, ERNESTO
DONAHAN, SR., NESTOR LOCABERTE, MANILO REYES, 4.GovernmentServiceInsuranceSystem(RepublicActNo.8291)
ANDRESSAROL,SHERLITOTADI,ANTONIOTANGARO,
OLIGARIO TANAGARO,* CRISITUTO TANGARO,** Section1.[AmendingSection43(d)ofPresidentialDecreeNo.1146].
FELICIANOTANGARO,GODOFREDONABASCA,WENNIE
ALIGARME, PEDRO TATOY, JR., FELIPE UMAMALIN, xxxxxxxxx
PEDRO TATOY, SR., ANTONIO YANGYANG, ROMEO
GANTUANGCO, VICTOR ALIDON, JAIME TATOY AND
Sec.43.PowersandFunctionsoftheBoardofTrustees.TheBoardof
JESUSTATOY,JR.,Respondents.
Trusteesshallhavethefollowingpowersandfunctions:
G.R.No.208410,October19,2016PEOPLEOFTHE
PHILIPPINES, PlaintiffAppellee, v. MARY JOY CILOT Y c h a n Ro b le s v ir t u a lL a wlib r a r y

MARIANO AND ORLANDO BRIGOLE Y APON, Accused xxxxxxxxx

Appellants.
(d) upon the recommendation of the President and General Manager, to
G.R. No. 168134, October 05, 2016 FERRO approve the GSIS' organizational and administrative structures and
CHEMICALS, INC., Petitioner, v. ANTONIO M. GARCIA, staffing pattern, and to establish, fix, review, revise and adjust the
ROLANDO NAVARRO, JAIME Y. GONZALES AND appropriatecompensationpackagefortheofficersandemployeesofthe
CHEMICAL INDUSTRIES OF THE PHILIPPINES, INC., GSIS with reasonable allowances, incentives, bonuses, privileges and
Respondents.G.R.NO.168183JAIMEY.GONZALES, other benefits as may be necessary or proper for the effective
Petitioner, v. HON. COURT OF APPEALS AND FERRO
management, operation and administration of the GSIS, which shall be
CHEMICALS, INC., Respondents. G.R. NO. 168196
exempt from Republic Act No. 6758, otherwise known as the Salary
ANTONIOM.GARCIA,Petitioner,v.FERROCHEMICALS,
INC.,Respondent.
Standardization Law and Republic Act No. 7430, otherwise known as the
AttritionLaw.
G.R. Nos. 188642 & 189425, October 17, 2016
AGDAO RESIDENTS INC., THE DIRECTORS LANDLESS xxxxxxxxx
LANDLESS ASSOCIATION, BOARD OF OF AGDAO
ASSOCIATION, INC., IN THEIR PERSONAL CAPACITY 5.DevelopmentBankofthePhilippines(RepublicActNo.8523)
NAMELY: ARMANDO JAVONILLO, MA. ACELITA
ARMENTANO, ALEX JOSOL, ANTONIA AMORADA, Section6.[AmendingExecutiveOrderNo.81,Section13]:
JULIUS ALINSUB, POMPENIANO ESPINOSA, JR.,
SALCEDO DE LA CRUZ, CLAUDIO LAO, CONSORCIO Section 13. Other Officers and Employees. The Board of Directors
c h a n Ro b le s v ir t u a lL a wlib r a r y

DELGADO, ROMEO CABILLO, RICARDO BACONG, shall provide for an organization and staff of officers and employees of
RODOLFO GALENZOGA, BENJAMIN LAMIGO, AND the Bank and upon recommendation of the President of the Bank, fix

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON
ASUNCION A. ALCANTARA, Petitioners, v. ROLANDO theirremunerationsandotheremoluments.AllpositionsintheBankshall
MARAMION, LEONIDAS JAMISOLA, VIRGINIA CANOY, be governed by the compensation, position classification system and
ELIZABETH GONZALES, CRISPINIANO QUIREQUIRE, qualification standards approved by the Board of Directors based on a
ERNESTINO DUNLAO, ELLA DEMANDANTE, ELLA RIA comprehensive job analysis of actual duties and responsibilities. The
DEMANDANTE, ELGIN DEMANDANTE, SATURNINA compensationplanshallbecomparablewiththeprevailingcompensation
WITARA,VIRGILIODAYONDON,MELENCIAMARAMION,
plansintheprivatesectorandshallbesubjecttoperiodicreviewbythe
ANGELICA PENKIAN, PRESENTACION TAN, HERNANI
GREGORY, RUDY GIMARINO, VALENTIN CAMEROS,
BoardofDirectorsonceeverytwo(2)years,withoutprejudicetoyearly
RODEL CAMEROS, ZOLLO JABONETE, LUISITO TAN, meritorincreasesbasedontheBank'sproductivityandprofitability.The
JOSEPH QUIREQUIRE, ERNESTO DUNLAO, JR., FRED Bank shall, therefore, be exempt from existing laws, rules, and
DUNLAO,LIZAMARAMION,CLARITAROBILLA,RENATO regulations on compensation, position classification and qualification
DUNLAOANDPRUDENCIOJUARIZA,JR.,Respondents. standards. The Bank shall however, endeavor to make its system
G.R. NOS. 18888889 ROLANDO MARAMION, conform as closely as possible with the principles under Compensation
LEONIDAS JAMISOLA, VIRGINIA CANOY, ERNESTINO and Position Classification Act of 1989 (Republic Act No. 6758, as
DUNLAO, ELLA DEMANDANTE, ELLA RIA DEMANDANTE, amended).
ELGIN DEMANDANTE, SATURNINA WITARA, MELENCIA
MARAMION, LIZA MARAMION, ANGELICA PENKIAN, 6.HomeGuarantyCorporation(RepublicActNo.8763)
PRESENTACION TAN, AS SUBSTITUTED BY HIS LEGAL
HEIRS: HERNANI GREGORY, RUDY GIMARINO, RODEL Section9.Powers,FunctionsandDutiesoftheBoardofDirectors. The
CAMEROS,VALENTINCAMEROS,VIRGILIODAYONDON, Boardshallhavethefollowingpowers,functionsandduties:
PRUDENCIO JUARIZA, JR., ZOILO JABONETE, LUISITO
TAN,ERNESTINODUNLAO,JR.,FREDDUNLAO,CLARITA
ROBILLA,ANDRENATODUNLAO,Petitioners,v.AGDAO
c h a n Ro b le s v ir t u a lL a wlib r a r y

xxxxxxxxx
LANDLESS RESIDENTS ASSOCIATION, INC., THE
DIRECTORS LANDLESS BOARD OF OF AGDAO
RESIDENTS ASSOCIATION, INC., IN THEIR PERSONAL (e)Tocreateofficesorpositionsnecessaryfortheefficientmanagement,
CAPACITY, NAMELY: ARMANDO JAVONILLO, MA. operation and administration of the Corporation: Provided, That all
ACELITA ARMENTANO, ALEX JOSOL, ANTONIA positionsintheHomeGuarantyCorporation(HGC)shallbegovernedby
AMORADA, JULIUS ALINSUB, POMPENIANO ESPINOSA, a compensation and position classification system and qualifications
JR. JACINTO BOOC, HERMENIGILDO DUMAPIAS, standards approved by the Corporation's Board of Directors based on a
SALCEDO DE LA CRUZ, CLAUDIO LAO, CONSORCIO comprehensive job analysis and audit of actual duties and
DELGADO, ROMEO CABILLO, RICARDO BACONG, responsibilities: Provided, further, That the compensation plan shall be
RODOLFOGALENZOGA,BENJAMINLAMIGO,ROMEODE comparable with the prevailing compensation plans in the private sector
LA CRUZ, ASUNCION ALCANTARA AND LILY LOY, andwhichshallbeexemptfromRepublicActNo.6758,otherwiseknown
Respondents. as the Salary Standardization Law, and from other laws, rules and
regulations on salaries and compensations and to establish a Provident
G.R. No. 183416, October 05, 2016 PROVINCIAL
ASSESSOR OF AGUSAN DEL SUR, Petitioner, v.
Fund and determine the Corporation's and the employee's contributions
FILIPINASPALMOILPLANTATION,INC.,Respondent. totheFund

G.R. No. 212980, October 10, 2016 BUENAVISTA xxxxxxxxx

PROPERTIES, INC., AND/OR JOSEPHINE CONDE,
Petitioners, v. RAMON G. MARIO, REPRESENTED BY 7.PhilippineDepositInsuranceCorporation(RepublicActNo.9302)
ATTY.OSWALDOF.GABATASATTORNEYINFACTAND
COUNSEL VICE ATTY. AMADO DELORIA, FORMER Section 2. Section 2 of [Republic Act No. 3591, as amended] is hereby
ATTORNEYINFACTANDCOUNSEL,Respondent. furtheramendedtoread:

G.R. No. 203610, October 10, 2016 REPUBLIC OF c h a n Ro b le s v ir t u a lL a wlib r a r y

THE PHILIPPINES AND HOUSING AND URBAN xxxxxxxxx

DEVELOPMENT COORDINATING COUNCIL (HUDCC),
Petitioners, v. GONZALO ROQUE, JR., MANUELA 3.
ALMEDA ROQUE, EDUVIGIS A. PAREDES, MICHAEL A.
PAREDES, PURIFICACION ALMEDA, JOSE A. ALMEDA,
xxxxxxxxx
MICHELLE A. ALMEDA, MICHAEL A. ALMEDA, ALBERTO
DELURA,ANDTHERESAALMEDA,Respondent.
xxxProvided,ThatallpositionsintheCorporationshallbegovernedby
G.R.No.199271,October19,2016PEOPLEOFTHE acompensation,positionclassificationsystemandqualificationstandards
PHILIPPINES, PlaintiffAppellee, v. JEHAR REYES, approvedbytheBoardbasedonacomprehensivejobanalysisandaudit
AccusedAppellant. of actual duties and responsibilities. The compensation plan shall be
comparable with the prevailing compensation plans of other government
G.R.No.211977,October12,2016MARIANOLIM, financialinstitutionsandshallbesubjecttoreviewbytheBoardnomore
Petitioner, v. PEOPLE OF THE PHILIPPINES, thanonceeverytwo(2)yearswithoutprejudicetoyearlymeritreviews
Respondent. orincreasesbasedonproductivityandprofitability.TheCorporationshall
therefore be exempt from existing laws, rules and regulations on
G.R. No. 222419, October 05, 2016 RAMIL R. compensation, position classification and qualification standards. It shall
VALENZUELA, Petitioner, v. ALEXANDRA MINING AND
however endeavor to make its system conform as closely as possible
OIL VENTURES, INC. AND CESAR E. DETERA,
Respondent. withtheprinciplesunderRepublicActNo.6758,asamended.16 c h a n r o b le s v ir t u a la wlib r a r y

G.R. No. 197557, October 05, 2016 MAUREEN P. Petitioner'sCharterisnodifferentfromthosementionedabove.Again,Section16ofR.A.No.7916,

PEREZ, Petitioner, v. COMPARTS INDUSTRIES, INC., asamended,provides: Ch a n Ro b le s Vir t u a la wlib r a r y

Respondent.
Sec.16.Personnel.ThePEZABoardofDirectorsshallprovideforanorganizationand
G.R. No. 212562, October 12, 2016 AVELINO staffofofficersandemployeesofthePEZA,anduponrecommendationofthedirector
ANGELES Y OLANO, Petitioner, v. PEOPLE OF THE general with the approval of the secretary of the Department of Trade and Industry,
PHILIPPINES,Respondent. appoint and fix the remunerations and other emoluments: Provided, The the Board
shall have exclusive and final authority to promote, transfer, assign and reassign
A.M. No. MTJ101755, October 18, 2016 officers of the PEZA, any provision of existing law to the contrary notwithstanding:
WILFREDO F. TUVILLO, Complainant, v. JUDGE HENRY Provided,further,Thatthedirectorgeneralmaycarryoutremovalofsuchofficersand
E. LARON, RESPONDENT. A.M. NO. MTJ101756 employees.
MELISSA J. TUVILLO A.K.A MICHELLE JIMENEZ,
Complainant,v.JUDGEHENRYE.LARON,Respondent.
All positions in the PEZA shall be governed by a compensation, position classification
G.R. No. 215802, October 19, 2016 RIZALINA system and qualification standards approved by the director general with the
GEMINA, ROSARIO ACANTILADO, JUANITA REYES, concurrenceoftheBoardofDirectorsbasedonacomprehensivejobanalysisandaudit
EFREN EUGENIO, ROMELIA EUGENIO, AMADOR of actual duties and responsibilities. The compensation plan shall be comparable with
EUGENIO, JR., ANTONIO EUGENIO, LERMA E. RIBAC, the prevailing compensation plans in the Subic Bay Metropolitan Authority (SBMA),
ELVIRA E. SIMEON AND TOMAS EUGENIO, ALL Clark Development Corporation (BCDA) and the private sector and shall be subject to
REPRESENTEDBYCANDIDOGEMINA,JR.,Petitioners,v. the periodic review by the Board no more than once every two (2) years without
JUANITO EUGENIO, LOLITA EUGENIOSEV1LLA, prejudice to yearly merit reviews or increases based on productivity and profitability.
BONIFACIO EUGENIO, ELEONOR EUGENIO, JOSE The PEZA shall therefore be exempt from existing laws, rules and regulations
EUGENIO, AND THE SPOUSES LAUREL AND ZENAIDA on compensation, position classification and qualification standards. It shall
MARIANO,Respondents.
howeverendeavortomakeitssystemsconformascloselyaspossiblewiththe
G.R.No.224889,October19,2016PEOPLEOFTHE principlesunderRepublicActNo.6758.17 c h a n r o b le s v ir t u a la wlib r a r y

PHILIPPINES,PlaintiffAppellee,v.MCHENRYSUAREZY
ZURITA, JOHN JOSEPH RAVENA Y ACOSTA AND JOHN The COA, in disallowing the increase in the Christmas bonus implemented by petitioner, insists that
PAULVICENCIOYBARRANCO,AccusedAppellants. despitetheprovisionsofSection16ofR.A.No.7916,asamended,petitionerisstillboundtoobserve
theguidelinesandpoliciesissuedbytheOfficeofthePresidentcitingthisCourt'srulinginIntia,Jr.v.
G.R. No. 193321, October 19, 2016 TAKENAKA COA 18 where it was ruled that the power of the board of directors to fix the compensation of the
CORPORATIONPHILIPPINE BRANCH, Petitioner, v. employeesisnotabsolute,thus: Ch a n Ro b le s Vir t u a la wlib r a r y

COMMISSIONEROFINTERNALREVENUE,Respondent.
xxxtheBoard'sdiscretiononthematterofpersonnelcompensationisnotabsoluteas
G.R. No. 172948, October 05, 2016 PHILIPPINE thesamemustbeexercisedinaccordancewiththestandardlaiddownbylaw,thatis,
ASSOCIATEDSMELTINGANDREFININGCORPORATION, its compensation system, including the allowances granted by the Board to PPC
Petitioner, v. PABLITO O. LIM, MANUEL A. AGCAOILI,
employees, must strictly conform with that provided for other government agencies
ANDCONSUELOM.PADILLA,Respondents.
under R.A. No. 6758 (Salary Standardization Law) in relation to the General
G.R. No. 219558, October 19, 2016 HEIRS OF
Appropriations Act. To ensure such compliance, the resolutions of the Board affecting
JOHNNY AOAS, REPRESENTED BY BETTY PUCAY, suchmattersshouldfirstbereviewedandapprovedbytheDepartmentofBudgetand
Petitioners,v.JULIETASIL,Respondent. ManagementpursuanttoSection6ofP.D.1597.19 c h a n r o b le s v ir t u a la wlib r a r y

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON
Inaddition,theCOAcitedSection6ofP.D.No.1597whichprovidestherequisitePresidentialreview,
G.R.No.217455,October05,2016OYSTERPLAZA throughtheDBM,ofthepositionclassificationandcompensationplanofanagencyexemptfromthe
HOTEL,ROLITOGO,ANDJENNIFERAMPEL,Petitioners, OfficeofCompensationandPositionClassification(OCPC)coverage,whichreadsasfollows: Ch a n Ro b le s Vir t u a la wlib r a r y

v.ERROLO.MELIVO,Respondent.
Section 6. Exemptions from OCPC Rules and Regulations. Agencies positions and
G.R. No. 195295, October 05, 2016 REPUBLIC OF groups of officials and employees of the national government, including government
THE PHILIPPINES, Petitioner, v. SANDIGANBAYAN,
owned or controlled corporations, who are hereafter exempted by law from OCPC
FOURTH DIVISION, FERDINAND "BONGBONG" R.
coverage,shallobservesuchguidelinesandpoliciesasmaybeissuedbythePresident
MARCOS, JR., MA. IMELDA "IMEE" R. MARCOS
MANOTOC,GREGORIOMA.ARANETAIII,ANDIRENER.
governing position classification, salary rates, levels of allowances, project and other
MARCOSARANETA,Respondents. honoraria, overtime rates, and other forms of compensation and fringe benefits.
Exemptions notwithstanding, agencies shall report to the President, through
G.R.No.204261,October05,2016EDWARDC.DE the Budget Commission, on their position classification and compensation
CASTRO AND MA. GIRLIE F. PLATON, Petitioners, v. plans, policies, rates and other related details following such specifications as
COURT OF APPEALS, NATIONAL LABOR RELATIONS maybeprescribedbythePresident.20 c h a n r o b le s v ir t u a la wlib r a r y

COMMISSION, SILVERICON, INC., AND/OR NUVOLAND

PHILS., INC., AND/OR RAUL MARTINEZ, RAMON It is true that in Intia, Jr. v. COA, this Court affirmed the Philippine Postal Corporation's exemption
BIENVENIDA, AND THE BOARD OF DIRECTORS OF from the Salary Standardization Law, this Court also ruled that the corporation should report the
NUVOLAND,Respondents. detailsofitssalaryandcompensationsystemtotheDBM,thus: Ch a n Ro b le s Vir t u a la wlib r a r y

G.R. No. 201074, October 19, 2016 SPOUSES First,itisconcededthatthePPC,byvirtueofitscharter,R.A.No.7354,hasthepower

RAMON SY AND ANITA NG, RICHARD SY, JOSIE ONG,
tofixthesalariesandemolumentsofitsemployees.Thisfunction,beinglodgedinthe
WILLIAM SY AND JACKELINE DE LUCIA, Petitioners, v.
Postmaster General, the same must be exercised with the approval of the Board of
WESTMONT BANK (NOW UNITED OVERSEAS BANK
PHILIPPINES) AND PHILIPPINE DEPOSIT INSURANCE
Directors.ThisisclearfromSections21and22ofsaidcharter.
CORPORATION, AS ASSIGNEE OF UNITED OVERSEAS
BANKPHILIPPINES,Respondents. Petitioners correctly noted that since the PPC Board of Directors are authorized to
approvetheCorporation'scompensationstructure,itisalsowithintheBoard'spowerto
G.R.No.203072,October18,2016DEVELOPMENT grantorincreasetheallowancesofPPCofficialsoremployees.Ascanbegleanedfrom
ACADEMY OF THE PHILIPPINES, Petitioner, v. Sections 10 and 17 of P.D. No. 985 (A Decree Revising the Position Classification and
CHAIRPERSON MA. GRACIA M. PULIDO TAN, Compensation System in the National Government, and Integrating the Same), the
COMMISSIONER JUANITO G. ESPINO, JR., term"compensation"includessalaries,wages,allowances,andotherbenefits.
COMMISSIONERHEIDIL.MENDOZA,ANDCOMMISSION
ONAUDIT,Respondents. xxxx
G.R. No. 220383, October 05, 2016 SONEDCO
WhilethePPCBoardofDirectorsadmittedlyactedwithinitspowerswhenitgrantedthe
WORKERS FREE LABOR UNION (SWOFLU) / RENATO
YUDE, MARIANITO REGINO, MANUEL YUMAGUE,
RATA increases in question, the same should have first been reviewed by the DBM
FRANCISCO DACUDAG, RUDY ABABAO, DOMINIC before they were implemented Sections 21, 22, and 25 of the PPC charter should be
SORNITO, SERGIO CAJUYONG, ROMULO LABONETE, readinconjunctionwithSection6ofP.D.No.1597: Ch a n Ro b le s Vir t u a la wlib r a r y

GENEROSO GRANADA, EMILIO AGUS, ARNOLD CAYAO,

BEN GENEVE, VICTOR MAQUE, RICARDO GOMEZ, Sec. 6. Exemption from OCPC Rules and Regulations. Agencies,
RODOLFO GAWAN, JIMMY SULLIVAN, FEDERICO positions or groups of officials and employees of the national
SUMUGAT, JR., ROMULO AVENTURA, JR., JURRY government, including governmentowned and controlled corporations,
MAGALLANES, HERNAN EPISTOLA, JR., ROBERTO who are hereafter exempted by law from OCPC coverage, shall observe
BELARTE, EDMON MONTALVO, TEODORO MAGUAD, suchguidelinesandpoliciesasmaybeissuedbythePresidentgoverning
DOMINGO TABABA, MAXIMO SALE, CYRUS DIONILLO, position classification, salary rates, levels of allowances, project and
LEONARDO JUNSAY, JR., DANILO SAMILLION, other honoraria, overtime rates, and other forms of compensation and
MARIANITOBOCATEJA,JUANITOGEBUSION,RICARDO fringe benefits. Exemptions notwithstanding, agencies shall report to the
MAYO,RAULALIMON,ARNELARNAIZ,REBENCYBASOY,
President,throughtheBudgetCommission,ontheirpositionclassification
JIMMY VICTORIO BERNALDE, RICARDO BOCOL, JR.,
and compensation plans, policies, rates and other related details,
JOB CALAMBA, WOLFRANDO CALAMBA, RODOLFO
CASISID,JR.,EDGARDODELAPENA,ALLANDIONILLO,
followingsuchspecificationsasmaybeprescribedbythePresident.
EDMUNDO EBIDO, JOSE ELEPTICO, JR., MARCELINO
FLORES, HERNANDO FUENTEBILLA, SAUL HITALIA,
xxxx
JOSELITO JAGODILLA, NONITO JAYME, ADJIE
JUANILLO, JEROLD JUDILLA, EDILBERTO NACIONAL, As the Solicitor General correctly observed, there is no express repeal of Section 6,
SANDYNAVALES,FELIPENICOLASORA,JOSEPAMALO P.D.No.1597byRANo.7354.Neitheristhereanimpliedrepealthereofbecausethere
AN, ISMAEL PEREZ, JR., ERNESTO RANDO, JR., PHILIP isnoirreconcilableconflictbetweenthetwolaws.Ontheonehand,Section25ofR.A.
REPULLO, VICENTE RUIZ, JR., JOHN SUMUGAT, CARLO No. 7354 provides for the exemption of PPC from the rules and regulations of the
SUSANA, ROMEO TALAPIERO, JR., FERNANDO CPCO. On the other hand, Section 6 of P.D. 1597 requires PPC to report to the
TRIENTA, FINDY VILLACRUZ, JOEL VILLANUEVA, AND President, through the DBM, the details of its salary and compensation system. Thus,
JERRY MONTELIBANO, Petitioners, v. UNIVERSAL while the PPC is allowed to fix its own personnel compensation structure
ROBINA CORPORATION, SUGAR DIVISIONSOUTHERN throughitsBoardofDirectors,thelatterisrequiredtofollowcertainstandards
NEGROS DEVELOPMENT CORPORATION (SONEDCO), informulatingsaidcompensationsystem. One such standard is specifically stated
Respondent.
inSection25ofR.A.No.7354[.]21 c h a n r o b le s v ir t u a la wlib r a r y

G.R.No.174964,October05,2016SANGGUNIANG
PANLALAWIGAN OF BATAAN, Petitioner, v. TherulinginIntia,Jr.v.COAandtheprovisionsofSection6ofP.D.No.1597canthusbereconciled
CONGRESSMANENRIQUET.GARCIA,JR.,MEMBERSOF asbothemphasizedthattheseexemptedgovernmententitiesarerequiredtoreporttothePresident,
THEFACULTY,CONCERNEDSTUDENTSANDTHEBOARD throughtheDBM,thedetailsofitssalaryandcompensationsystem.Reporting,however,isdifferent
OF TRUSTEES OF THE BATAAN POLYTECHNIC STATE fromapproval.Section6ofP.D.No.1597specificallyrequirestheexemptedgovernmentagenciesto
COLLEGE,Respondents. report to the President, through the DBM, on their position classification and compensation plans,
policies, rates and other related details following such specifications as may be prescribed by the
G.R. No. 218902, October 17, 2016 HELEN EDITH President.
LEE TAN, Petitioner, v. PEOPLE OF THE PHILIPPINES,
Respondent. Infact,aclosereadingofthechartersofthoseothergovernmententitiesexemptedfromtheSalary
Standardization Law shows a common provision stating that although the board of directors of the
G.R. No. 221773, October 18, 2016 RG CABRERA
said entities has the power to set a compensation, position classification system and qualification
CORPORATION, INC., Petitioner, v. DEPARTMENT OF
PUBLICWORKSANDHIGHWAYS,ANDCOMMISSIONON
standards, the same entities shall also endeavor to make the system to conform as closely as
AUDIT,Respondents. possibletotheprinciplesandmodesprovidedinR.A.No.6758.ThisCourt,inTrade and Investment
Development Corporation of the Philippines v. Civil Service Commission,22 recognized the Trade and
G.R. No. 209086, October 17, 2016 ANGELITO R. Investment Development Corporation's exemption from the Salary Standardization Law. However,
PUBLICO, Petitioner, v. HOSPITAL MANAGERS, INC., this Court ruled that the said Corporation should, however, "endeavor" to conform to the principles
ARCHDIOCESE OF MANILA DOING BUSINESS UNDER andmodesoftheSalaryStandardizationLawinmakingitsownsystemofcompensationandposition
THE TRADENAME AND STYLE OF "CARDINAL SANTOS classification.Thephrase"toendeavor"means"todevoteseriousandsustainedeffort"and"tomake
MEDICALCENTER",Respondents. an effort to do." It is synonymous with the words to strive, to struggle and to seek. The use of "to
endeavor" in the context of Section 7 of R.A. No. 8494 means that despite TIDCORP's exemption
G.R.No.199480,October12,2016PEOPLEOFTHE
from laws involving compensation, position classification and qualification standards, it should still
PHILIPPINES, Petitioner, v. TESS S. VALERIANO,
Respondent. strivetoconformascloselyaspossiblewiththeprinciplesandmodesprovidedinR.A.No.6758.The
phrase"ascloselyaspossible,"whichqualifiesTIDCORP'sduty"toendeavortoconform,"recognizes
A.C. No. 7927, October 19, 2016 SANDY V. thatthelawallowsTIDCORPtodeviatefromR.A.No.6758,butitshouldstilltrytohewcloselywith
DOMINGO, Complainant, v. ATTY. PALMARIN E. RUBIO its principles and modes. Had the intent of Congress been to require TIDCORP to fully, exactly and
ANDATTY.NICASIOT.RUBIO,Respondents. strictly comply with R.A. No. 6758, it would have so stated in unequivocal terms. Instead, the
mandateitgaveTIDCORPwastoendeavortoconformtotheprinciplesandmodesofR.A.No.6758,
G.R.No. 213939, October 12, 2016 LYLITH B. andnottotheentiretyofthislaw.23 c h a n r o b le s la w

FAUSTO, JONATHAN FAUSTO, RICO ALVIA, ARSENIA

TOCLOY, LOURDES ADOLFO AND ANECITA MANCITA, Thus, the charters of those government entities exempt from the Salary Standardization Law is not
Petitioners, v. MULTI AGRIFOREST AND COMMUNITY
withoutanyformofrestriction.TheyarestillrequiredtoreporttotheOfficeofthePresident,through
DEVELOPMENT COOPERATIVE (FORMERLY MAF
CAMARINES SUR EMPLOYEES COOPERATIVE, INC.), theDBMthedetailsoftheirsalaryandcompensationsystemandtoendeavortomakethesystemto
Respondent. conformascloselyaspossibletotheprinciplesandmodesprovidedinRepublicActNo.6758.Such
restriction is the most apparent indication that the legislature did not divest the President, as Chief
G.R.No.200087,October12,2016YOLANDALUY Executive of his power of control over the said government entities. In National Electrification
Y GANUELAS, Petitioner, v. PEOPLE OF THE Administration v. COA,24 this Court explained the nature of presidential power of control, and held
PHILIPPINES,Respondent. that the constitutional vesture of this power in the President is selfexecuting and does not require
statutoryimplementation,normayitsexercisebelimited,muchlesswithdrawn,bythelegislature.

It must always be remembered that under our system of government all executive departments,

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON
bureausandofficesareunderthecontrolofthePresidentofthePhilippines.Thispreceptisembodied
inSection17,ArticleVIIoftheConstitutionwhichprovidesasfollows: Ch a n Ro b le s Vir t u a la wlib r a r y

Sec.17.ThePresidentshallhavecontrolofalltheexecutivedepartments,bureausand
offices.Heshallensurethatthelawsbefaithfullyexecuted.

Thus,respondentCOAwascorrectinclaimingthatpetitionerhastocomplywithSection325 ofM.O. c r a la wr e d

No. 20 dated June 25, 2001 which provides that any increase in salary or compensation of
GOCCs/GFIs that is not in accordance with the Salary Standardization Law shall be subject to the
approval of the President. The said M.O. No. 20 is merely a reiteration of the President's power of
controlovertheGOCCs/CFIsnotwithstandingthepowergrantedtotheBoardofDirectorsofthelatter
toestablishandfixacompensationandbenefitsschemeforitsemployees.

Aside from the M.O. No. 20, respondent COA also aptly cited in its Decision No. 2013231, P.D. No.
1597andA.O.No.103,whichdirectedausteritymeasuresingovernment,thus: Ch a n Ro b le s Vir t u a la wlib r a r y

MONo.20likewiserequiresPresidentialapprovalonsalaryincreaseswhileAONo.103
suspendsthegrantofneworadditionalbenefitsinlinewiththeausteritymeasuresof
thegovernment.Theseexecutiveissuancesmaynotbesimplydismissedasinutileas
longastheyarenotinconsistentwiththespeciallaw,thePEZACharter.Administrative
issuances partake of the nature of a statute and have in their favor a presumption of
legality. As such, courts cannot ignore administrative issuances x x x. Unless an
administrativeorderisdeclaredinvalid,courtshavenooptionbuttoapplythesame.

The abovementioned Presidential issuances are not abhorrent to the authority of the
BOD to fix the remuneration of the PEZA officers and employees. The requirement of
President'sapprovaldoesnotremovefromtheBODthepowertofixthecompensation
andallowancesofPEZAbutmerelyrequiresthesametobesubmittedtothePresident,
throughtheDBM,inordertodeterminewhetherornotthestandardssetbylawhave
beencompliedwith.

Moreover, the DBM Footnotes/Restrictions on the corporation's Corporate Operating

Budget (COB) for calendar years 20052008 explicitly mentioned laws which PEZA is
enjoinedtostrictlycomply,namely,Section6ofPDNo.1597,Section3ofMONo.20,
and AO No. 103 dated August 31, 2004. Further, the DBM, in its confirmation letter
dated December 3, 2008 on PEZA's CY 2007 COB, states that "This confirmation,
however, should not be construed as approval of any unauthorized expenditures,
particularly for Personal Services. New/additional benefits or salary increases granted
should be supported by appropriate legal basis and approval from the Office of the
President.26 c h a n r o b le s v ir t u a la wlib r a r y

TheaffirmationofthedisallowanceofthepaymentofadditionalChristmasbonus/cashgiftstoPEZA
officers and employees for CY 2005 to 2008, however, does not automatically cast liability on the
responsibleofficers.

The question to be resolved is: To what extent may accountability and responsibility be ascribed to
publicofficialswhomayhaveactedingoodfaith,andinaccordancewiththeirunderstandingoftheir
authoritywhichdidnotappearclearlytobeinconflictwithotherlaws?Otherwiseput,shouldpublic
officials be held financially accountable for the adoption of certain policies or programs which are
foundtobenotinaccordancewiththeunderstandingbytheCommissiononAuditseveralyearsafter
thefact,whichunderstandingisonlyoneofseveralwaysoflookingatthelegalprovisions?

GoodfaithhasalwaysbeenavaliddefenseofpublicofficialsthathasbeenconsideredbythisCourt
in several cases. Good faith is a state of mind denoting "honesty of intention, and freedom from
knowledge of circumstances which ought to put the holder upon inquiry an honest intention to
abstain from taking any unconcientious advantage of another, even though technicalities of law,
togetherwithabsenceofallinformation,notice,orbenefitorbeliefoffactswhichrendertransaction
unconscientious.27 c h a n r o b le s la w

In Arias v. Sandiganbayan,28 this Court placed significance on the good faith of heads of offices
having to rely to a reasonable extent on their subordinates and on the good faith of those who
preparebids,purchasesuppliesorenterintonegotiations,thus: Ch a n Ro b le s Vir t u a la wlib r a r y

Thereisnoquestionabouttheneedtoferretoutandconvictpublicofficerswhoseacts
havemadethebiddingoutandconstructionofpublicworksandhighwayssynonymous
withgraftorcriminalinefficiencyinthepubliceye.However,theremedyisnottoindict
and jail every person who may have ordered the project, who signed a document
incident to its construction, or who had a hand somewhere in its implementation. The
careless use of the conspiracy theory may sweep into jail even innocent persons who
may have been made unwitting tools by the criminal minds who engineered the
defraudation.

xxxx

We would be setting a bad precedent if a head of office plagued by all too common
problems dishonest or negligent subordinates, overwork, multiple assignments or
positions,orplainincompetenceissuddenlysweptintoaconspiracyconvictionsimply
because he did not personally examine every single detail, painstakingly trace every
step from inception, and investigate the motives of every person involved in a
transactionbeforeaffixinghissignatureasthefinalapprovingauthority.

xxxx

We can, in retrospect, argue that Arias should have probed records, inspected
documents, received procedures, and questioned persons. It is doubtful if any auditor
forafairlysizedofficecouldpersonallydoallthesethingsinallvoucherspresentedfor
hissignature.TheCourtwouldbeaskingfortheimpossible.Allheadsofofficeshaveto
rely to a reasonable extent on their subordinates and on the good faith of those who
preparebids,purchasesuppliesorenterintonegotiations.xxx.29 c h a n r o b le s v ir t u a la wlib r a r y

Similarly,goodfaithhasalsobeenappreciatedinSistozav.Desierto,30thus: Ch a n Ro b le s Vir t u a la wlib r a r y

There is no question on the need to ferret out and expel public officers whose acts
make bureaucracy synonymous with graft in the public eye, and to eliminate systems
of government acquisition procedures which covertly ease corrupt practices. But the
remedy is not to indict and jail every person who happens to have signed a piece of
document or had a hand in implementing routine government procurement, nor does
thesolutionfesterintheindiscriminateuseoftheconspiracytheorywhichmaysweep
intojaileventhemostinnocentones.Tosaytheleast,thisresponseisexcessiveand
wouldsimplyengendercatastrophicconsequencessinceprosecutionwilllikelynotend
with just one civil servant but must, logically, include like an unsteady streak of
dominoesthedepartmentsecretary,bureauchief,commissionchairman,agencyhead,
and all chief auditors who, if the flawed reasoning were followed, are equally culpable

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON
foreverycrimearisingfromdisbursementstheysanction.

Stretching the argument further, if a public officer were to personally examine every
singledetail,painstakinglytraceeverystepfrominception,andinvestigatethemotives
of every person involved in a transaction before affixing his signature as the final
approving authority, if only to avoid prosecution, our bureaucracy would end up with
public managers doing nothing else but superintending minute details in the acts of
theirsubordinates.

Stated otherwise, in situations of fallible discretion, good faith is nonetheless

appreciatedwhenthedocumentrelieduponandsignedshowsnopalpablenorpatent,
no definite nor certain defects or when the public officer's trust and confidence in his
subordinates upon whom the duty primarily lies are within parameters of tolerable
judgmentandpermissiblemarginsoferror.Aswehaveconsistentlyheld,evidenceof
guilt must be premised upon a more knowing, personal and deliberate participation of
eachindividualwhoischargedwithothersaspartofaconspiracy.31 c h a n r o b le s v ir t u a la wlib r a r y

And recently in Social Security System v. Commission on Audit,32 this Court ruled that good faith
absolvesliableofficersfromrefund,thus: Ch a n Ro b le s Vir t u a la wlib r a r y

Notwithstandingthedisallowanceofthequestioneddisbursements,theCourtrulesthat
the responsible officers under the ND need not refund the same on the basis of good
faith. In relation to the requirement of refund of disallowed benefits or allowances,
good faith is a state of mind denoting honesty of intention, and freedom from
knowledge of circumstances which ought to put the holder upon inquiry an honest
intentiontoabstainfromtakinganyunconcientiousadvantageofanother,eventhough
technicalitiesoflaw,togetherwithabsenceofallinformation,notice,orbenefitorbelief
offactswhichrendertransactionunconscientious.33 c h a n r o b le s la w

InMendozav.COA,34theCourtheldthatthelackofasimilarrulingisabasisofgood
faith. Thus, good faith may be appreciated in the case at bench as there is no
jurisprudence yet ruling that the benefits which may be received by members of the
SSCarelimitedtothoseenumeratedunderSection3(a)oftheSSLaw.

It is the same good faith, therefore, that will absolve the responsible officers of PEZA from liability
fromrefund.

In conclusion, it is unfair to penalize public officials based on overly stretched and strained
interpretations of rules which were not that readily capable of being understood at the time such
functionariesactedingoodfaith.Ifthereisanyambiguity,whichisactuallyclarifiedyearslater,then
itshouldonlybeappliedprospectively.Acontraryrulewouldbecounterproductive.Itcouldresultin
paralysis, or lack of innovative ideas getting tried. In addition, it could dissuade others from joining
the government. When government service becomes unattractive, it could only have adverse
consequencesforsociety.

WHEREFORE, the Petition dated February 6, 2014 of petitioner Philippine Economic Zone Authority
(PEZA) is DISMISSED. Consequently, Commission on Audit Decision No. 2013231 dated December
23, 2013, which affirmed Corporate Government SectorB Decision No. 2011008 dated August 31,
2011 and Notice of Disallowance No. 10001101(0508) dated May 27, 2010, disallowing the
paymentofadditionalChristmasbonus/cashgiftstoPEZAofficersandemployeesforCalendarYears
(CY) 2005 to 2008 is AFFIRMED. However, PEZA and its officers are absolved from refunding the
amountcoveredbythesamenoticeofdisallowance.

SOORDERED. c h a n r o b le s v ir t u a la wlib r a r y

Sereno,C.J.,onofficialleave.
Carpio,**LeonardoDeCastro,Brion,Bersamin,DelCastillo,Perez,Mendoza,Reyes,PerlasBernabe,
andCaguioa,JJ.,concur.
Velasco,Jr.,J.,onleave.
Leonen,J.,onofficialleave.
Jardeleza,J.,nopart.

Endnotes:

**PerSpecialOrderNo.2386datedSeptember29,2016.

1InGMANetwork,Inc.v.CommissiononElections,G.R.No.205357,205374,205592,
205852,206360,September2,2014,734SCRA88,105106,theCourtsaid:

Once again the Court is asked to draw a carefully drawn balance in the incessant
c h a n Ro b le s v ir t u a lL a wlib r a r y

conflicts between rights and regulations, liberties and limitations, and competing
demandsofthedifferentsegmentsofsociety.Here,weareconfrontedwiththeneedto
strikeaworkableandviableequilibriumbetweenaconstitutionalmandatetomaintain
free,orderly,honest,peacefulandcredibleelections,togetherwiththeaimofensuring
equal opportunity, time and space, and the right to reply, including reasonable, equal
rates therefore, for public information campaigns and forums among candidates, on
one hand, and the imperatives of a republican and democratic state, together with its
guarantees rights of suffrage, freedom of speech and of the press, and the people's
righttoinformation,ontheother.

2 Public office is public trust. Public officers and employees must at all times be
accountabletothepeople,servethemwithutmostresponsibility,integrity,loyalty,and
efficiency, act with patriotism and justice, and lead modest lives. (Art. XI, Section 1,
Constitution)

3 The State values the dignity of every human person and guarantees full respect for
humanrights.(Art.II,Sec.11,Constitution)

4Rollo,pp.338.

5Emphasisours.

6Rollo,p.31.

7Id.at3238.

8Id.at2530.

9366Phil.273,293(1999).

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4/24/2017 G.R.No.210903,October11,2016PHILIPPINEECONOMICZONEAUTHORITY(PEZA),Petitioner,v.COMMISSIONONAUDIT(COA)ANDHON

10CommentdatedJune20,2014,rollo,pp.5483.

11Rollo,pp.89113.

12717Phil.491(2013).

13Supranote9.

14AnActFurtherAmendingPresidentialDecreeNo.1080,AsAmended,byReorganizing
and Renaming the Philippine Export and Foreign Loan Guarantee Corporation,
ExpandingItsPrimaryPurpose,andforOtherPurposes,RepublicActNo.8494(1998).

15487Phil.531(2004).

16Id.at568577.(Emphasesomitted)

17Emphasisours.

18Supranote9.

19Intia,Jr.v.COA,supranote9.

20Emphasisours.

21Intia,Jr.v.COA,supranote9,at288290.

22705Phil.357(2013).

23Engr.Mendozav.CommissiononAudit,supranote12,at509.

24427Phil.464,485(2002),citingDeLeonv.Carpio,258APhil.223,231(1989).

25 Section 3. Any increase in salary or compensation of GOCCs/GFIs that are not in

c r a la wr e d

accordancewiththeSSLshallbesubjecttotheapprovalofthePresident.

26Rollo,pp.2829.

27PEZA v. COA, 690 Phil. 104, 115 (2012), as cited in Maritime Industry Authority v.
COA,G.R.No.185812,January13,2015,747SCRA300,347.

28G.R.No.81563,December19,1989,180SCRA309.

29Ariasv.Sandiganbayan,supra,at312316.

30437Phil.117(2002).

31Sistozav.Desierto,supra,at120122.

32G.R.No.210940,September6,2016.

33PEZAv.COA,supranote27.

34Supranote12.

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