Republic of the Philippines

COMMISSION ON AUDIT
Regional Office No. 2
Tuguegarao City

In Re: Notice of Disallowance

No. 14-002-1010(13) on
the excess RATA granted
to the City Government Officials
of Santiago City

Atty. Jims Dandy Ramos

and Fe Iigo Melegrito.
Appellants;
x--------------------------------------------------x

APPEAL MEMORANDUM

The undersigned City Government Officials, unto this Honorable office

most respectfully submit this appeal memorandum and for this purpose,
respectfully aver, viz:

The appellants received the Notice of Disallowance by the Commission on Audit

Supervising Auditor which notice was docketed as ND No. 14-002-101-(13),
hence the need to submit this appeal memorandum.

GROUNDS FOR APPEAL AND ASSIGNMENT OF ERRORS

APPELLANTS MEMORANDUM

I. STATEMENT OF ISSUES

a) That the Honorable Office erred in including Atty. Jims Dandy Ramos
and Fe Iigo Melegrito among those with excess Rata;

b) That the Honorable Office failed to conduct adept inquiry on the

nature of the issuance the vehicles assigned to the appellants before
it ordered the Notice of Disallowance;

ARGUMENTS/DISCUSSIONS

1. The very basic and fundamental principle in administrative inquiry is to

ascertain the truth based on the weight of evidences thus, in ascertaining the
truth of the controversy, not merely preponderance but substantial evidence
must be considered before a judgment, decision or order must be rendered;

2. With Humility, the appellants, by virtue of the Nature of Positions assigned to

them by the City Local Chief Executive as the OIC-GSO and City Accountant
 respectively, they are entitled to their respective Representation and
Transportation Allowances as Mandated by law;

3. The above mentioned Notice of Disallowance however showed that there was
not mush administrative inquiry conducted, the only basis of the disallowance
were the issued Property Acknowledgement Receipt issued to the appellants;

4. With due respect, Fe. I. Melegrito and Atty. Jims Dandy Ramos were issued
vehicles not by virtue of the office they represented as heads thereof but
because they were given special assignments of conducting inventory of
personal properties of the City Government within Santiago City as a whole;

5. Undoubtedly, being the heads of their respective inventory team, the service
vehicles were named to them, which is the very ideal and necessary thing to
do for the government to give absolute protection over that vehicle of the
City Government;

6. The vehicles issued to the appellants were not for their exclusive use or
benefit but it was for the use of the inventory teams conducting personal
property inventory for the City Government. As proof of these allegations, the
appellants hereto attach as Annex A the Executive Order Creating the Ad-
Hoc Inventory Inspection Team in the City Government Of Santiago City;

7. Be noted, the strict wordings of the law in the rules of statutory construction
explicates the exclusive use of the vehicle to government official to which it
was assigned. It is not in the mere issuances but the exclusive use of the
vehicle that the Transportation allowance must be disallowed.

8. With due indulgence to this Honorable Office, please note that with respect to
vehicle with Plate No. SJY 372 that was assigned to Atty. Jims Dandy Ramos,
the said vehicle was subject to repair from the month of August and onwards
until it was finally repaired and delivered to the City Government on
December 2013;

9. As evidence of this allegation, the copy of the repair estimate and a photo
copy of a picture representing the damaged vehicle is hereto attached as
Annexes B and C as part of this Appeal.

10. Under Department of Budget and Management Local Budget Circular No. 103 dated
May 15, 2013 particularly paragraph 8.2.3 states that:
 In exceptional cases when an incumbent is prevented from the
use of government motor transportation for 3 days or more such as when
the motor vehicle undergoes repair and replacement vehicle is not
provided, the grant of TA may be allowed, pro-rated based on the number
of days of actual work performance on workdays without an official
vehicle, xxx

III. PRAYER

WHEREFORE, in the light of all the foregoing premises, it is most respectfully

prayed unto this Honorable office that Atty. Jims Dandy Ramos and Fe I. Melegrito be
expunged from liability of the RATA subject of the Disallowance and that their names be
removed from the list-summary of Excess RATA granted to Officials of Santiago City for
CY 2013.

Please grant other reliefs just and equitable under the circumstances

Santiago City, for Tuguegarao City, March 30, 2015.

JIMS DANDY G. RAMOS

Secretary to the City Mayor
IBP No. 710086
Roll No. 52843

FE IIGO MELEGRITO
City Accountant

The Honorable Clerk of Office

COA-Regional Office No. 2
Tuguegarao City

GREETINGS!

Please submit this foregoing Appellants Memorandum for the favorable

consideration of the Honorable Office. Payment of the Appeal Fee was done through
Postal Money order with Numbers J0150011679 and J0150011678 which were included
and forming part of this appeal.

ATTY. JIMS DANDY G. RAMOS FE IIGO MELEGRITO

Copy was furnished to the Office of the COA Santiago Field Office by Registered
mail.