Teachers to COA: Reconsider refund

CEBU, Philippines — At least 5,000 public school teachers appealed to Commission on Audit (COA) not to require them to refund the cost of living allowance (COLA) and hardship allowance they got from the Cebu City government in 2014 and 2015.

In the 2014 Local School Board Annual Budget, the city government appropriated P41.3 million COLA and P1.4 million hardship allowance for the elementary and secondary school teachers.

In the 2015 LSB Annual Budget, the city appropriated P78.79 million COLA and P1.4 million for hardship allowance.

These appropriations were disallowed by the COA due to the absence of legal basis for the release of the fund which was charged to the city’s Special Education Fund (SEF).

“The appellants (teachers) had no participation in the decision of the Cebu City Government to give Cost of Living Allowance and Hardship Allowance to them and thus, the liability for the grant of such allowances must be placed on the Cebu City Government and not the Appellants,” read a portion of their appeal which was submitted last May 25, 2018.

The teachers contend that the city government has been giving them COLA and hardship allowance since 2000 which become “constant or regular practice” of the city.

“The appellants (teachers) never induced, influenced or requested the Cebu City Government to give them Cost of Living Allowance and Hardship Allowance particularly for the years 2014 and 2015,” it read.

In the years 2014 and 2015, COA noted that liable officials of the release of the funds are former mayor Michael Rama, Local School Board Head Ronald Diola, among others.

In their appeal, the teachers cited Section 19 of the Manual of Certificate of Settlement and Balances of COA Circular No. 94-001 which states that “public officers who approve or authorize transactions involving the expenditure of government funds and uses of government properties shall be liable for all losses arising out of their negligence or failure to exercise the diligence of a good father of a family.”

They said their participation in the grant of the COLA and the hardship allowance was merely receiving the allowances.

“Appellants (teachers) received the Cost of Living Allowance and Hardship Allowance in good faith and in accordance with existing jurisprudence, they must not be required to reimburse or return the same,” their appeal read.

The teachers cited the case of maritime Industry Authority vs COA in which the Supreme Court ruled “that recipients of payees need not refund these disallowed amounts when they received these in good faith.”

They said they received the COLA and hardship allowance in good faith with the presumption that the city government’s act of giving the allowances was legal and valid.

Sought for comment, City Councilor Joy Augustus Young, deputy mayor for education matters, requested COA not to further disallow the previous disbursement because it would mean that these teachers will go to the higher court.

“We’re not contesting the legality of their (COA) decision. We agreed with them.  Ang amoa lang is dili ma-disallow kay naay Supreme Court decision nga in good faith, dili lang pabayaron og balik,” he said.

Young said he is hoping that COA will reconsider it. — GAN (FREEMAN)