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140.) NAC Vs COA
140.) NAC Vs COA
) NAC vs COA
FACTS:
Petitioner National Amnesty Commission (NAC) is a government agency created on March 25,
1994 by then President Fidel V. Ramos through Proclamation No. 347. The NAC is tasked to receive,
process and review amnesty applications. It is composed of seven members: a Chairperson, three
regular members appointed by the President, and the Secretaries of Justice, National Defense and
Interior and Local Government as ex officio members.
It appears that after personally attending the initial NAC meetings, the three ex officio members turned
over said responsibility to their representatives who were paid honoraria beginning December 12, 1994.
However, on October 15, 1997, NAC resident auditor Eulalia disallowed on audit the payment
ofhonoraria to these representatives amounting to P255,750 for the period December 12, 1994 to June
27, 1997, pursuant to COA Memorandum No. 97-038.
ISSUE:
HELD:
The representatives in fact assumed their responsibilities not by virtue of a new appointment but
by mere designation from the ex officio members who were themselves also designated as such.
Designation does not entail payment of additional benefits or grant upon the person so designated the
right to claim the salary attached to the position. Without an appointment, a designation does not entitle
the officer to receive the salary of the position.