551 Phil. 878
NACHURA, J.:
Concededly, the provision in Section 8, Article IX-B, 1987 Constitution that, "No elective or appointive public officers or employee shall receive additional, double or indirect compensation, unless specifically authorized by law" allows the payment of additional compensation when specifically authorized by law. In the instant case, BSU alleges that the grant of Rice Subsidy and Health Care allowance to its employees in 1998 is authorized by law, specifically Section 4 of R.A. No. 8292, otherwise known as the Higher Education Modernization Act of 1997. However, a closer perusal of the specific legal provision which reads thus:A motion for reconsideration was filed but was denied in the assailed Decision No. 2005-019 dated March 17, 2005.[7]"Sec. 4. Powers and Duties of Governing Boardsclearly negate such claim of authority. It is noted that the term "other programs/projects" refers to such programs which the university may specifically undertake in pursuance of its primary objective which is to attain quality higher education The law could not have intended that the term "program/projects" embrace all programs of BSU, for these benefits, though part of the overall operations, are not directly related to BSU's academic program. Under the maxim of ejusdem generis, the mention of a general term after the enumeration of specific matters should be held to mean that the general term should be of the same genus as the specific matters enumerated and, therefore, the "other programs and projects"
x x x
"d) x x x
Any provision of existing laws, rules and regulations to the contrary notwithstanding, any income generated by the university or college, from tuition fee and other charges, as well as from the operation of auxiliary services and land grants, shall be retained by the university or college, and may be disbursed by the Board of Regents/Trustees for instruction, research, extension or other programs/projects of the university or college x x x"
should be held to be of the same nature as instruction, research and
extension. The inclusion of an incentive such as Rice Subsidy and Health Care Allowance to its teachers and non-teaching personnel is a patent or blatant disregard of the statutory limitation on the powers of the governing Board of SUCs, as these benefits are indubitably not one of instruction, research or extension.
Furthermore, employment in government service guarantees
salaries and other compensation packages and benefits pursuant to pertinent provisions of the Civil Service Law. Allowing other benefits to be granted in excess of those authorized by law is illegal. As such, BSU's attempt to grant benefits over and above those granted by the Civil Service Law cannot be countenanced.[6]
A. Whether or not Petitioner is authorized to grant Health Care Allowance and Rice Subsidy to its employees; andBefore addressing the issues raised in the present petition, it bears noting that what was filed before this Court is a petition captioned as a Petition for Review on Certiorari. We point out that a petition for review on certiorari is not the proper mode by which the COA's decisions are reviewed by this Court. Under Rule 64, Section 2 of the 1997 Rules of Civil Procedure, a judgment or final order of the COA may be brought by an aggrieved party to this Court on certiorari under Rule 65.[9] Thus, it is only through a petition for certiorari under Rule 65 that the COA's decisions may be reviewed and nullified by us on the ground of grave abuse of discretion or lack or excess of jurisdiction.[10]
B. Whether or not the recipients should reimburse the amounts received by them.[8]
SECTION 4. Powers and Duties of Governing Boards. – The governing board shall have the following specific powers and duties in addition to its general powers of administration and the exercise of all the powers granted to the board of directors of a corporation under Section 36 of Batas Pambansa Blg. 68, otherwise known as the Corporation Code of the Philippines:x x x x x x x x x
d) to fix the tuition fees and other necessary school charges, such as but not limited to matriculation fees, graduation fees and laboratory fees, as their respective boards may deem proper to impose after due consultations with the involved sectors.
Such fees and charges, including government subsidies and other income generated by the university or college, shall constitute special trust funds and shall be deposited in any authorized government depository bank, and all interests shall accrue therefrom shall part of the same fund for the use of the university or college: Provided, That income derived from university hospitals shall be exclusively earmarked for the operating expenses of the hospitals.
Any provision of existing laws, rules and regulations to the contrary notwithstanding, any income generated by the university or college from tuition fees and other charges, as well as from the operation of auxiliary services and land grants, shall be retained by the university or college, and may be disbursed by the Board of Regents/Trustees for instruction, research, extension, or other programs/projects of the university or college: Provided, That all fiduciary fees shall be disbursed for the specific purposes for which they are collected.
If, for reasons beyond its control, the university or college, shall not be able to pursue any project for which funds have been appropriated and, allocated under its approved program of expenditures, the Board of Regents/Trustees may authorize the use of said funds for any reasonable purpose which, in its discretion, may be necessary and urgent for the attainment of the objectives and goals of the universities or college;
SECTION 18. Powers and Duties of Governing Boards (GBs). – The GBs of chartered SUCs shall have the following powers and duties, in addition to its general powers of administration and the exercise of all the powers granted to a Board of Directors of a corporation under Section 36 of Batas Pambansa Blg. 68, otherwise known as the "Corporation Code of the Philippines," thus:x x x x x x x x x
(d) to fix the tuition fees and other necessary charges, such as, but not limited, to matriculation fees, graduation fees and laboratory fees, as they may deem proper to impose, after due consultations with the involved sectors.
Such fees and charges, including government subsidies and other income generated by the university or college, shall constitute special trust funds and shall be deposited in any authorized government depository bank, and all interest that shall accrue therefrom shall be part of the same fund for the use of the university or college: Provided, that income derived from university or college hospitals shall be exclusively earmarked for the operations of the hospitals.
Any income generated by the university or college from tuition fees and other charges, as well as from the operation of auxiliary services and land grants, shall be retained by the university or college, and may be disbursed by its GB for instruction, research, extension, or other programs/projects of the university or college: Provided, That all fiduciary fees shall be disbursed for the specific purposes for which they are collected.
If, for reasons beyond its control, the university or college shall not be able to pursue any project for which funds have been appropriated and allocated under its approved program of expenditures, its GB may authorize the use of said funds for any reasonable purpose which, in its discretion, may be necessary and urgent for the attainment of the objectives and goals of the university or college;
No elective or appointive public officer or employee shall receive additional, double or indirect compensation, unless specifically authorized by law, nor accept without the consent of Congress, any present, emolument, office or title of any kind from any foreign government.Besides, Section 12 of R.A. No. 6758 or the Salary Standardization Law already provides for consolidation of allowances in the standardized salary rates, thus:
Pensions or gratuities shall not be considered as additional, double or indirect compensation.
SEC. 12. Consolidation of All Allowances and Compensation. – All allowances, except for representation and transportation allowances; clothing and laundry allowances; subsistence allowance of marine officers and crew on board government vessels and hospital personnel; hazard pay; allowances of foreign service personnel stationed abroad; and such other additional compensation not otherwise specified herein as may be determined by the DBM, shall be deemed included in the standardized salary rates herein prescribed. Such other additional compensation, whether in cash or in kind, being received by incumbents only as of July 1, 1989 not integrated into the standardized salary rates shall continue to be authorized.The benefits excluded from the standardized salary rates are the "allowances" which are usually granted to officials and employees of the government to defray or reimburse the expenses incurred in the performance of their official functions.[15] Clearly, the rice subsidy and health care allowance granted by BSU were not among the allowances listed in Section 12 which State workers can continue to receive under R.A. No. 6758 over and above their standardized salary rates. Hence, no abuse of discretion was committed by the COA in disallowing the disbursement of funds.
x x x Petitioners received the hazard duty pay and birthday cash gift in good faith since the benefits were authorized by PPA Special Order No. 407-97 issued pursuant to PPA Memorandum Circular No. 34-95 implementing DBM National Compensation Circular No. 76, series of 1995, and PPA Memorandum Circular No. 22-97, respectively. Petitioners at the time had no knowledge that the payment of said benefits lacked legal basis. Being in good faith, petitioners need not refund the benefits they received.[17]The ruling in Philippine Ports Authority applies to this case. The BSU employees received the rice subsidy and health care allowances in good faith since the benefits were authorized by Board Resolution No. 794, series of 1997. They had no knowledge that the grant of said benefits lacked statutory basis. Therefore, a refund is unnecessary.