COA Approves Claim for Unpaid Office Supplies and Merchandise
The Commission on Audit (COA) has approved the claim of a businesswoman for P471,840.91 related to unpaid office supplies and merchandise. This decision involves the Naguilian National High School (NNHS) in La Union, which owes the amount for goods supplied over several years.
Erlinda B. Rosas, sole proprietor of Isramyrrh Merchandize, supplied various office materials to NNHS from May 2009 to December 2011. According to sources, the total value of supplies reached P423,676.94. However, only partial payments amounting to P101,954.12 were made by the school despite repeated requests for the remaining balance.
Legal Actions and Appeals Confirm the Claim
Due to non-payment, Rosas filed a collection case against NNHS. The Regional Trial Court Branch 33 in Bauang ruled in her favor on May 5, 2015, ordering the school to pay P321,722.82 plus additional fees. The case was further appealed, and on September 19, 2016, the Court of Appeals upheld the decision, calculating the total due at P471,840.91, which included attorney’s fees and court costs.
Prompted by this ruling, Rosas brought the claim to the COA for final approval. NNHS defended its position by stating that while the purchases were legitimate, the school could not settle the full amount due to regulations preventing previous year obligations from being charged to current funds.
Nevertheless, Rosas insisted that the COA honor the claim since these were valid obligations incurred by the school. The COA agreed, noting that it has no authority to overturn a final and executory judgment from the Court of Appeals. “This Commission is devoid of power to disregard a final and executory judgment of the CA based on the principle of immutability of final judgments,” the COA decision emphasized.
Impact and Final Ruling
This ruling ensures justice for the businesswoman who supplied essential office supplies and merchandise to NNHS. It also reinforces the importance of honoring valid financial obligations despite bureaucratic hurdles. The case highlights the legal safeguards available to suppliers against unpaid claims by government institutions.
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