Albert V
Albert V
GANGAN
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Mr. Concepcion who was also the concurrent head of the PCUPs Housing
and Settlement Division, delivered on September 7, 1989, to the CMP Unit
then under Mortgage Takeout Department (MROD)-HMFC the project
documents of AMAKO for pre-evaluation which were returned to the
Foundation on September 22, 1989 by the CMP unit.
documents as required under NHMFC Corporate Circular No. CMP-001; and (b)
irregular/excessive expenditures per COA Circular No. 85-55A dated
September 8, 1985. The Auditor determined the following officers of NHMFC,
as personally liable, viz.: petitioner as President; Fermin T. Arzaga, OIC,
Finance, Corpan & Computer Services Group; Roger Olaguer, Head, CMP Task
Force; Vivien Noble, Deputy Head, CMP Task Force; Ernesto Salvador,
Executive Asst. CMP Task Force; Cynthia O. Alas, Div. Chief II, Budget and Irma
Fuentes, COD, CMMO
On September 18, 1990, petitioner filed with the Ombudsman a lettercomplaint against his subordinate employees who appeared to be responsible
for the fraud with respect to the AMAKO loan transaction also filed a civil
case for sum of money, annulment, damages and attorneys fees with
preliminary attachment, against SHGCCI, AMAKO, Sapang Palay &
Development Foundation, Inc., and other persons responsible for the
misrepresentation, tortious and fraudulent acts in connection with the loan
granted to AMAKO project
On October 19, 1990, petitioner requested for the lifting of the disallowance
on the loan grant to AMAKO[17] which was denied on October 25,
1990. Petitioner moved for a reconsideration which was elevated to the COA
Corporate Audit Office pursuant to Section 65 of PD 1445
On February 19, 1993, the COA rendered Decision No. 2700, finding petitioner
as among the persons liable for the amount representing the payment of the
loan proceeds obtained by AMAKO.COA disallowed the plan payment because
it found the payment irregular and an excessive expenditure, and held
petitioner primarily liable pursuant to Section 103 of P.D. 1445 MFR
DENIED
PETITIONERS CONTENTIONS: HE ACTED ONLY IN THE PERFORMANCE
OF HIS OFFICIAL DUTIES
COA: ALBERT WAS THE LAST ONE TO APPROVE THE APPLICATION
EMPLOYEES WHO PROCESSED THE SAME WAS UNDER HIS
SUPERVISION