Republic of the Philippines

COMMISSION ON AUDIT
Quezon City

IN RE:

Notice of Disallowance (ND)

No. 2020-001-100-(19)

Case no. CARAGA LGS-ND-2021-003

EDGARDO MAKILING
Petitioner
-versus-                      

THE REGIONAL DIRECTOR

COMMISSION ON AUDIT
REGION XIII (CARAGA)

MA. THERESA M. MABAN

Former Audit Team Leader
Buenavista, Agusan del Norte

NILA S. FLORES
Foremer Supervsiing Auditor
Buenavista, Agusan del Norte
Respondents
x-----------------------x

PETITION FOR REVIEW

COME NOW, EDUARDO MAKILING, by his

undersigned counsel, and to the Honorable
Honorable Commission on Audit (COA), most
respectfully state-

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 THE CASE

1. This Petition respectfully seeks for

the reversal of the:

a. NOTICE OF DISALLOWANCE (ND no.

2020-001-100-(19)) dated July 20, 2020
1
issued by MA. THERESA M. MABAN and
NILA S. FLORES, insofar as the
liability of Petitioner EDUARDO
MAKILING as stated is said notice, is
concerned.
b. DECISION issued by the Regional
Director of COA Region XIII (Caraga)2
denying the Appeal of Petitioner and
company and affirming ND no. 2020-
001-100-(19), insofar as the liability
of Petitioner EDUARDO MAKILING as
stated is said decision, is concerned.

THE PARTIES

2. Petitioner EDUARDO MAKILING is of

legal age, a Filipino and a resident of
Brgy. 2, Buenavista, Agusan del Norte.

2.1 He is presently a member of the

Sanguniang Bayan of Buenavista,
Agusan del Norte.
3. Respondents are Officers of the
Commission of Audit.

3.1 Respondents MA. THERESA M. MABAN

and NILA S. FLORES are of legal age
1
ANNEX “A”
2
ANNEX “B”

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 and are impleded in this Petition
having issued the subject NOTICE OF
DISALLOWANCE (ND no. 2020-001-100-
(19)) dated July 20, 2020. They may
be served with the processes of this
Commissuion at COA, PSAO, Upper
Doongan, Butuan City.

3.2 Respondent THE REGIONAL DIRECTOR of

COA Region XIII (Caraga) is impleded
in this Petition having issued the
subject DECISION which denied the
Appeal of Petitioner and company
and affirmed his liablity as stated
in ND no. 2020-001-100-(19). He may
be served with the processes of this
Commissuion at COA, Regional Office
XIII, Montilla Blvd., Butuan City.

TIMELINESS OF THE PETITION

3. Petitioner received a copy of the

NOTICE OF DISALLOWANCE (ND no. 2020-001-
100-(19)) dated July 20, 2020, on July
27, 2020;

4. Having acted with all good

intentions and with a clear conscience,
Petitioner was confident that ND no.
2020-001-100-(19), in so far as his
liability stated therein is concerned,
will eventually be set aside on review.

5. By reason thereof and because of his

limited finances, he just let his
collegues handle the appeal of ND no.
2020-001-100-(19) before the Office of

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 respondent Regional Director , COA
Region XIII (Caraga);

6. From the records he was able to

gather, Petitioner and his co-
sangguniang bayan colleagues timely
filed their Appeal 3
to Office of
respondent Regional Director , COA
Region XIII (Caraga), assailing the
subject NOTICE OF DISALLOWANCE (ND no.
2020-001-100-(19)) dated July 20, 2020
and praying for its reversal ;

7. As an elected councilor of the

Municipality of Buenavista, Agusan del
Norte, Petitioner has always maintained
his independence and has always acted in
accordance with his conscience and for
what is good for the people of
municipality.

8. However, politics and personal

ambitions of some parties got in the
way, as herein Petitioner, without his
knowldge, was intentionally and
maliciously excluded from the review
that his colleagues filed before this
Honorable Commission.

9. He was informed of such fact on the

very day of deadline for filing a
petition for review.

10. Not only did Petitioner not have the

records needed to prepare such petition,
, he also lacks the finances to secure

3
ANNEX “C”

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 the services of counsel to help him in
the preparation thereof.

11. Fortunately, he was able to

convince undersigned counsel (who as a
little boy used to hang around in the
school clinic where Petitioner worked
as a student assistant in exchange for
free tution and some allowance in
college) to help him pro bono.

12. Consequently, in the afternoon of

the deadline for filing a petition for
review, Petitioner was able to submit a
manisfestation to the Office of
respondent Regional Director , COA
Region XIII (Caraga), relative to his
predicament and prayed that he given
fifteen days from his actual receipt of
the DECISION of said office denying the
Appeal of Petitioner and company and
affirming ND no. 2020-001-100-(19)

13. This Petition, in view of foregoing

circumstances and in the interest of
justice and due process, should be
considered timely filed.

THE FACTS

14. This instant controversy stemmed

from the purchase by the Local
Government of the Municipality of
Buenavista, Agusan del Norte of one lot
brand new heavy equipment (in the amount
of Php. 28,500,000.00) and one unit
brand new rescue drumptruck (in the

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 amount of Php. 7, 518, 000.00) ,
sometime in 2019, from AVANTRAC Heavy
Machinery, Inc., of Mambaling, Cebu
City, a distributor of said equipment
and machinery of RED CAT International
Limited of Singapore.

15. On the recommendation of the some

personnel of Land Bank of Philippines
(LBP) , Petitioner together with the
majority of his colleagues in the
Sangguiang Pambanyan, passed resolution
no. 379-20184 authorizing the Municipal
Mayor to open a letter of credit with
LBP for the payment of said purchases to
RED CAT International Limited of
Singapore.

16. The subject machineries were

eventually delivered to the Municipality
by AVANTRAC Heavy Machinery, Inc.. 5

17. Said purchases, however, were

disallowed by respondents MA. THERESA M.
MABAN and NILA S. FLORES and
Petitioner, on account of his vote in
favor of resolution no. 379-2018, were
one of those officials who were found
liable for the return of the funds
disbursed as payment for purchases.

18. Said disallowance was affirmed by

Regional Director of COA Region XIII
(Caraga), when he denied Petitioner’s
appeal.

4
ANNEX “D”
5
As evidenced by Proforma Invoices of AVANTRAC Heavy Machinery, Inc. , hereto marked as ANNEX “E” and
ANNEX “F”

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 19. Said disallowance and the denial are
clearly without factual and legal basis.

20. Hence, the instant Petition.

THE ERRORS OF FACTS

AND OF LAW COMMITTED
BY RESPONDENTS

a. Respondents committed palpable error

and committed grave abuse in
discretion in finding Petitioner as
one of the officers liable for the
return of the funds disbursed as
payment for subject procurement,as he
only acted in accordance with his duty
, in all good faith and within his
discretion.

ARGUMENTS/DISCUSSIONS

21. These facts are indisputable –

21. 1 The legality of these

purchases have not been
questioned, except as to the
manner of its payment and mode of
its delivery.

21.2 As a member of the Sanggunian,

Petitioner has a wide latitude of
discretion on how he votes with
respect to any pending measure or
resolution in the council.

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 21.3 Petitioner’s only
participation in the subject
procurement is his affirmative
vote on resolution no. 379-2018
which merely authorized the
Municipal Mayor to open a letter
of credit with LBP for the
payment of said purchases to RED
CAT International Limited of
Singapore.

21.4 Petitioner did not profit or

gain from said transactions.

22. Petitioner is bewildered how his

vote on resolution no. 379-2018
would make him liable for any
perceived illegallity in said
procurement.

23. Said resolution would still be

adopted even if he voted against it.

24. In the clear absence of conspiracy,

his liability should not extend
beyond said vote.

25. To make liable beyond it would be a

conclusion based on conjectures and
surmises and violative of
petitioner’s rights.

26. It should be noted that AVANTRAC

Heavy Machinery has been declared
the winning bidder, prior to the
adoption of resolution no. 379-2018
and therefore, the Municipality of

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 Buenavista, Agusan del Norte is
bound to pay for said purchase.

27. Evidently, it is up to the Chief

Executive of the municipality to
determine the mode and manner of
payment for said purchase.
In fact, the proposal on how said
payment will be made verily came
from his Office, which was
eventually proposed to be adopted by
Sanggunian by a member thereof.

28. Worth emphasizing is the fact that

Petitioner was NOT the proponent of
its adoption. He also did not defend
it.

29. As the journal6 of the Sangunian

would show, Petitioner’s
participation with respect thereto,
was limited to his presence when
said resolution was taken up and his
vote to favorably adopt it, all of
within his discretion and
prerogative to do so.

30. To herein Petitioner, said equipment

and machineries are needed by the
People of Buenavista and therefore,
its delivery should be immediately
effected.

31. Trusting the compentency and good

faith of the concerned personnel of
the LGU and of LBP who were invited
as resource speakers during the
6
ANNEX “G”

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 deliberations of the resolution and
who also recommended its adoption,
he voted in favor of said adoption.

32. Further, the resolution merely

authorizes the Chief Executive to
effect payment by way of letters of
credit, which the latter can even
effect without resolution no. 379-
2018, as the purchase for said
equipment and machinery has been
previously authorized under the
budget of the municipality and
AVANTRAC Heavy Machinery, Inc.,
which is a distributor of said
equipment and machinery of RED CAT
International Limited of Singapore,
has been awarded the contract for
the delivery thereof.

33. Clearly, there is no ground to hold

Petitioner liable for exercising
such discretion .

34. Whatever infirmities that said

purchase may have, fall and rest
squarely on the local Chief
Executive.

In fact, ND no. 2020-001-100-(19) of

respondents MA. THERESA M. MABAN
and NILA S. FLORES only
35. .

36.

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 PRAYER

Wherefore, it is most respectfully

prayed that this Petition for Review be
granted and that the OMNIBUS RESOLUTION
dated July 4, 2018 and OMINIBUS RESOLUTION
OF THE MOTION FOR RECONSIDERATION dated
March 18, 2019 be reversed and Respondent-
Appellee be indicted for two (2) counts of
Child Abuse in relation to RA 7610 .

THE LAW FIRM OF

SALISE & SULLANO
RGCS Bldg., Narra Road cor. Molave
Street
8600 Butuan City
For Complainants-Appellants

By:

ATTY. ROLANDO G.C. SALISE

Roll No. 48977
MCLE Compliance VI-0013913 issued on
September 29, 2018
IBP no. 037059 1/3/2019 , PTR No.
1681285 1/04/2019
TIN No. 908-310-719 e-mail add:
boboysalise@yahoo.com
Cellphone no. 09485939047

LIST OF ANNEXES:

Original/certified true copies of the

following –

1. Annex A - OMNIBUS RESOLUTION

dated July 4, 2018

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 2. Annex B - OMINIBUS RESOLUTION
OF THE MOTION FOR
RECONSIDERATION dated
March 18, 2019

3. Annex C - OMNIBUS MOTION FOR

RECONSIDERATION

4. Annex D in Bulk - COMPLAINT-

AFFIDAVITS OF MINOR VICTIMS;
AFFIDAVITS OF
COMPLAINANTS-APPELLANTS;
AFFIDAVIT OF LEONELYN
SUGANO; and ANNEXES

VERIFICATION

I , EDUARDO MAKILING, of legal age, a

Filipino, married and a resident of
Buenavista, Agusan del Norte, after having
been duly sworn to in accordance with law,
hereby, depose and say:

I am the Movant in this MANIFESTATION

and I have caused said Manifestation to be
prepared; that I read and understood its
contents which are true and correct of my
own personal knowledge and/or based on
authentic records; It is not being
presented for any improper purpose, such as
to harass, cause unnecessary delay, or
needlessly increase the cost of litigation;
The claims, defenses, and other legal
contentions are warranted by existing law
or jurisprudence, or by a non-

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frivolous argument for extending,
modifying, or reversing existing
jurisprudence; The factual contentions
have evidentiary support or, if
specifically so identified, will likely
have evidentiary support after availment of
the modes of discovery under these rules;
and The denials of factual contentions
are warranted on the evidence or, if
specifically so identified, are
reasonably based on belief or a lack
of information.

IN WITNESS WHEREOF, I have hereunto set

my hand this _____________________________
in Butuan City, Philippines.

EDUARDO MAKILING
Affiant
ID ______________________

SUBSCRIBED AND SWORN to before me this

_________________________ in Butuan,
Philippines.

CC:

MA. THERESA M. MABAN

NILA FLORES
COA, Butuan City

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 EXPLANATION

The filing and service of this petition

is made thru registry mail to due to
distance and manpower constraints.

ATTY. ROLANDO G.C. SALISE

CC:

by registry mail due to distance

consideration
and lack of personnel to effect personal
service-

LUCIA CALAMBA y PERANG

Catmonon, Esperanza, Agusan del Sur
Reg. mail no. __________________________

PROS. GENESIS E. EFREN

Office of the Provincial Prosecutor-Agusan
del Sur
Sub-Office, Bayugan City, Agusan del Sur
Reg. mail no. __________________________

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