The Court of Appeals sustained its earlier decision finding former Budget Secretary Florencio Abad administratively liable for simple misconduct for the implementation of the controversial Disbursement Acceleration Program of the administration of then-President Benigno Aquino III, which has been declared illegal by the Supreme Court.
In a four-page resolution, the CA’s Former Special Fourteenth Division through Associate Justice Zenaida Galapate-Laguilles ruled that Abad failed to raise new arguments that would warrant the reversal of its Feb. 27 decision that upheld the findings of the Office of the Ombudsman holding former Budget and Management secretary accountable for simple misconduct.
“After a review of the grounds relied upon by the petitioner, this Court finds no compelling reason to amend our decision as the issues raised have already been resolved and covered extensively in the assailed resolution,” the appellate court stressed.
Since Abad is no longer in public service and may not be suspended anymore, the penalty is convertible to a fine equivalent to his three-month salary.
The figures were not disclosed.
The CA reiterated its earlier decision that Abad intruded into the powers of Congress by effectively modifying the provisions on savings in the General Appropriations Act of 2012 when he issued National Budget Circular 541, which consolidate savings or unutilized balances and withdraw unobligated balances of agencies with low levels of obligations.
NBC 541 provided the principal bases for the withdrawal of unobligated allotments which were declared as savings and used to fund programs, activities, and projects under the DAP.
“Thus, Abad may not successfully evade liability by invoking good faith. While Abad’s desire to fast track public spending and push economic growth is laudable and the implementation of the DAP, in fact undeniably yielded positive results that enhance economic welfare of the country his defenses cannot override the clear mandate of the law,” the CA noted.
“As responsible public officer, Abad ought to have been well aware that he has no authority to overrule the requirements of established rules and the fundamental law of the land,” it said.
The Supreme Court declared DAP as unconstitutional in its 2014 decision, specifically on the withdrawal of unobligated allotments from the implementing agencies; the declaration of the withdrawn unobligated allotments and unreleased appropriations as savings prior to the end of the fiscal year without complying with the statutory definition of savings contained in the GAA; and the cross-border transfers of the savings of the Executive to augment the appropriations of other offices outside the executive branch.
