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Santos vs. COA

PIOLITO C. SANTOS, FORMER REGIONAL MANAGER OF NFA REGIONAL OFFICE NO. 5 AND ALL CONCERNED EMPLOYEES OF NATIONAL FOOD AUTHORITY (RO) OF REGION V; EDEN E. REDILLAS AND ALL CONCERNED EMPLOYEES OF NFA ALBAY PROVINCIAL OFFICE (PO); YOLANDA R. NAVARRO, AND ALL CONCERNED EMPLOYEES OF NFA ALBAY P.O.; VIRGINIA A. GARRUCHO, JAIME N. ESLLER, MARIETTA A. ANTONIO, NERISSA A. MARFIGA, RESTITUTO C. DONCERAS, NERNIE B. ALMERO, LETICIA U. MANLAPAZ, ROMULO M. LEONG, CATHERINE ROSE A. SAMSON, TESALONA G. TAMBAGO, ROSIE C. AVISO, OSSETA A. TIMTIM, HAYDEE C. FLORESTA, ARVIN B. LAZARO, NILO A. MANLAPAZ, EBERT C. VALIENCIA, ROMAN G. MASANGKAY, MARLON S. ESQUILLO, MA. ANTONINA V. ESLLER, DANNAH JEAN S. ESGUERRA, AND CECIL O. GIO, NFA MASBATE; OSCAR SG. TUBALINAL AND ALL CONCERNED EMPLOYEES OF NFA CATANDUANES PO; ALL OF WHOM ARE REPRESENTED BY PIOLITO C. SANTOS IN HIS CAPACITY AS FORMER REGIONAL MANAGER OF NFA REGION V, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 236503] LELOISA M. APELLANES, ERIBERTO V. ATIBAGOS, VISITACIO G. BUO, JR., FLORIFE A. CAYASA, VERNIE L. ECHIN, RUSTOM D. ECLE, CECILIA B. ENIOLA, GIRLIE D. ENOYA, CARLOS V. ESCULANO, RICO B. ESPAÑOLA, SAMUEL A. GO, JR., VICENTE D. GRAVEN, REMEDIOS P. GULFO, CARMEN C. GUTANG, FE M. JUANITE, LOPE M. LLAMERA, ROSENDO B. MONDAYA, GERLIZA L. MULA, ART D. OCADO, GRACE C. OREJAS, ROBERTO J. PAJO, ROBERTO P. PAREJA, RANEL E. PASIGNA, CIRILO A. POLINAR, JAYSO R. PONTILLAS, JULIETA Y. PORPAYAS, EDNA B. RESNERA, JOCELYN L. REYES, ROLANDO C. SINDO, BENEDICTO D. TRESMARIA, AND ELENA A. VIAJAR, REPRESENTED BY FELICITY MAE E. ECLEO, ALL OF WHOM ARE OFFICIALS AND EMPLOYEES OF THE NATIONAL FOOD AUTHORITY – SURIGAO DEL NORTE PROVINCIAL OFFICE, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 237549] NELLY B. RAMOS, REPRESENTING ALL THE CONCERNED OFFICIALS AND EMPLOYEES WHO ARE PRESENTLY CONNECTED AND WORKING WITH THE NATIONAL FOOD AUTHORITY – ABRA PROVINCIAL OFFICE, PETITIONER, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 237550 [FORMERLY UDK 16152]] GUADELYN O. ESPERANCILLA, REPRESENTING ALL THE CONCERNED OFFICIALS AND EMPLOYEES WHO ARE PRESENTLY CONNECTED AND WORKING WITH THE NATIONAL FOOD AUTHORITY – NORTHERN LEYTE PROVINCIAL OFFICE, PETITIONER, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 237551] DIVINAGRACIA O. ANTOLIN, REPRESENTING ALL THE CONCERNED OFFICIALS AND EMPLOYEES WHO ARE PRESENTLY CONNECTED AND WORKING WITH THE NATIONAL FOOD AUTHORITY – LA UNION PROVINCIAL OFFICE, PETITIONER, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. Nos. 237552 & 237562-63] GONDELINA U. ALDA AND ALL CONCERNED EMPLOYEES OF NATIONAL FOOD AUTHORITY, MARINDUQUE PROVINCIAL OFFICE – PROVINCE OF MARINDUQUE; GONDELINA U. ALDA IN HER CAPACITY AS OFFICER-IN-CHARGE OF NFA MARINDUQUE PROVINCIAL OFFICE AND ALL CONCERNED EMPLOYEES OF NATIONAL FOOD AUTHORITY, MARINDUQUE PROVINCIAL OFFICE – PROVINCE OF MARINDUQUE; TOMAS R. ESCAREZ AND ALL CONCERNED EMPLOYEES OF NATIONAL FOOD AUTHORITY REGIONAL OFFICE NO. IV, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 237585] ALEJO J. TAMAYO, FORMER PROVINCIAL MANAGER OF NATIONAL FOOD AUTHORITY LAGUNA PROVINCIAL OFFICE AND ALL CONCERNED OFFICERS AND EMPLOYEES OF NFA LAGUNA PROVINCIAL OFFICE, HEREIN REPRESENTED BY ALEJO J. TAMAYO, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 237698] JOSEPH M. CANDAVA AND ALL CONCERNED EMPLOYEES OF NATIONAL FOOD AUTHORITY OCCIDENTAL MINDORO PROVINCIAL OFFICE, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 237841] CARLITO G. CO, REGIONAL MANAGER, ET AL., ALL OF NATIONAL FOOD AUTHORITY – REGIONAL OFFICE NO. 1, SAN JUAN, LA UNION, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 240593] APOLINARIO J. BUERANO, FORMER PROVINCIAL MANAGER, AND ALL CONCERNED OFFICERS AND EMPLOYEES OF NATIONAL FOOD AUTHORITY – LAGUNDA PROVINCIAL OFFICE, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 240891] EMMANUEL L. VILLANUEVA AND ALL CONCERNED EMPLOYEES OF NATIONAL FOOD AUTHORITY – TUGUEGARAO, CAGAYAN PROVINCIAL OFFICE, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 241717] VILMA H. ZARAGA, FORMER REGIONAL MANAGER, ET AL., NATIONAL FOOD AUTHORITY, REGIONAL OFFICE NO. VIII, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 249689 [FORMERLY UDK 16526]] BEVERLYN P. PERALTA, IN HER CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY–ILOCOS NORTE PROVINCIAL OFFICE, FORTUNATO B. BULAO, IN HIS CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – ILOCOS SUR PROVINCIAL OFFICE, RAMON B. CUARESMA, IN HIS CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – EASTERN PANGASINAN PROVINCIAL OFFICE, BINALONAN, PANGASINAN, RONALDO S. RUFO, IN HIS CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – WESTERN PANGASINAN PROVINCIAL OFFICE, CECILIA A. CONCUBIERTA, IN HER CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – BENGUET PROVINCIAL OFFICE, MIGUEL S. TECSON, IN HIS CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – KALINGA PROVINCIAL OFFICE, ROBERTO C. GONZALES, IN HIS CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – BATANGAS PROVINCIAL OFFICE, ZALDY C. TAN, IN HIS CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – SOUTHERN LEYTE PROVINCIAL OFFICE, RUBEN M. MANATAD, IN HIS CAPACITY AS PROVINCIAL MANAGER OF THE NATIONAL FOOD AUTHORITY – EASTERN SAMAR PROVINCIAL OFFICE, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, [G.R. No. 252355] CONCERNED OFFICIALS AND EMPLOYEES OF THE NATIONAL FOOD AUTHORITY – ISABELA PROVINCIAL OFFICE, REPRESENTED BY LESLIE A. MARTINEZ, ITS FORMER PROVINCIAL MANAGER, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT. [G.R. No. 252357] CONCERNED OFFICIALS AND EMPLOYEES OF NATIONAL FOOD AUTHORITY – LAGUNA PROVINCIAL OFFICE (NFA – LPO), REPRESENTED BY ITS FORMER PROVINCIAL MANAGER ALEJO J. TAMAYO; CONCERNED OFFICIALS AND EMPLOYEES OF NATIONAL FOOD AUTHORITY – QUEZON PROVINCIAL OFFICE (NFA – QPO), REPRESENTED BY MA. LEWINA A. TOLENTINO, DIVISION CHIEF OF THE INVENTORY MANAGEMENT DIVISION; CONCERNED OFFICIALS AND EMPLOYEES OF NATIONAL FOOD AUTHORITY – NATIONAL CAPITAL REGION – SOUTH DISTRICT OFFICE (NFA – NCR – SDO), REPRESENTED BY JAIME S. HADLOCON, ITS FORMER PROVINCIAL MANAGER, PETITIONERS, VS. THE HONORABLE COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 236282 [Formerly UDK 16104] | 2023-01-17

D E C I S I O N
 
LEONEN, SAJ.:
 
This Court resolves the consolidated Petitions for Certiorari under Rule 64 of the Rules of Court, filed by various officials and employees from regional and provincial offices of the National Food Authority. They assail the disallowance of the National Food Authority's food and grocery incentives for various years.

Escarez v. Commission on Audit[1] and Wycoco v. Aquino[2] have settled the issues raised in these Petitions. In both cases, this Court found no grave abuse of discretion on the part of the Commission on Audit and affirmed the disallowance of the food and grocery...