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TESDA v. COA

G.R. No. 196418, February 10, 2015

Facts:

- The TESDA audit tea di!"o#ered that $or the "a%e&dar year 200', TESDA (aid $orhea%th"are ai&te&a&"e A))*+ANE o$ -5,000.00 to "o#ered TESDA e(%oyee!.

-Thi! a! (ur!ua&t to Adi&i!trati#e *rder /A* No. 4'0, !erie! o$ 200', authorii& the(aye&t o$ hea%th"are ai&te&a&"e a%%oa&"e o$ -5,000.00 to a%% o$$i"ia%! a&de(%oyee! o$ the D*)E, hi"h a! (ur(orted%y ba!ed o& i#i% Ser#i"e oi!!io&/S 3eora&du ir"u%ar /3 No. '', !erie! o$ 199, a&d Se"tio& '4 o$ theGe&era% -ro#i!io&! o$ the 200' Ge&era% A((ro(riatio&! A"t.

- & the %etter o$ S Dire"tor e%da )a"era! o$ Reio& to D*)E Reio& Auditor,3!. Daia&a -e%i&o, the $orer, 7*+EER, i&$ored the %atter that there are &oei!ti& uide%i&e! authorii& the ra&t o$ 7ea%th are 3ai&te&a&"e A%%oa&"e a&dedi"a% A%%oa&"e to a%% o#er&e&t o$$i"ia%! a&d e(%oyee!. 7e&"e, D*)E

Adi&i!trati#e *rder No. 4'0, !erie! o$ 200' i! "%ear%y ithout %ea% ba!i!.- Atty. Rebe""a 3i!%a&, *$$i"er &hare o$ the *A )A*Natio&a%, !ub!e:ue&t%y i!!ued

Noti"e o$ Di!a%%oa&"e /ND No. 2006015 dated 3ay 26, 2006 o$ the - 5,000.00

a%%oa&"e.- 3 No. '' did &ot i&te&d the hea%th "are (rora to be a !i&%e a"ti#ity or e&doe&t to

a"hie#e a $%eeti& oa%, $or it riht$u%%y "o&"er&ed the i&!titutio&a%iatio& o$ a !y!te o$hea%th"are $or o#er&e&t e(%oyee!. A "are$u% (eru!a% o$ 3 No. '' a&d it! (re"ur!orre#ea%! the u&e:ui#o"a% i&te&t to a$$ord o#er&e&t e(%oyee! a !u!tai&ab%e hea%th "are(rora i&!tead o$ a& i&teritte&t hea%th"are (ro#i!io&.

POLTICAL LAW

Issue:+*N *A (ro(er%y di!a%%oed the (aye&t o$ the hea%th"are a%%oa&"e;

Held/Ratio:

7/23/2019 129. TESDA v. COA

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hi"h !er#i"e! to i&"%ude i& the (rora, &ot to the "hoi"e o$ a& a%ter&ati#e to !u"h hea%th(rora or to authorii& the "oer!io& o$ the be&e$it! i&to "a!h. The i#i& o$ hea%th "areai&te&a&"e a%%oa&"e o$ -5,000.00 to the TESDA! e(%oyee! a! &ot ao& a&y o$ theho!(ita%iatio& !er#i"e! or eai&atio&! %i!ted i& the "ir"u%ar.