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ROSEO U. TEJADA v. EUFEMIO C. DOMINGO

This case has been cited 3 times or more.

	GR No. 167807 2011-12-06	MANOLITO AGRA v. COA LEONARDO-DE CASTRO, J.
We have defined an incumbent as "a person who is in present possession of an office; one who is legally authorized to discharge the duties of an office." [52] There is no question that petitioners were not incumbents as of June 30, 1989. We have likewise characterized NEA as a GOCC in National Electrification Administration v. Morales. Thus, Section 5.5 quoted above, issued pursuant to the authority given to the DBM under Section 12 of Republic Act No. 6758, was correctly applied by the COA.
	GR No. 153266 2010-03-18	VICTORIA C. GUTIERREZ v. DEPARTMENT OF BUDGET ABAD, J.
In Tejada v. Domingo,[24] this Court explained that COA personnel assigned to auditing units of government-owned or controlled corporations or government financial institutions can receive only such salaries, allowances or fringe benefits paid directly by the COA out of its appropriations and contributions. The contributions referred to are the cost of audit services which did not include the extra emoluments or benefits, such as bank equity pay, longevity pay, amelioration allowance, and meal allowance, which petitioners claim. The COA is further barred from assessing or billing government-owned or controlled corporations and government financial institutions for services rendered by its personnel as part of their regular audit functions for purposes of paying additional compensation to such personnel.
	GR No. 147402 2004-01-14	ENGR. RANULFO C. FELICIANO v. COA CARPIO, J.
Section 18 of RA 6758 prohibits COA personnel from receiving any kind of compensation from any government entity except "compensation paid directly by COA out of its appropriations and contributions." Thus, RA 6758 itself recognizes an exception to the statutory ban on COA personnel receiving compensation from GOCCs. In Tejada v. Domingo,[40] the Court declared:There can be no question that Section 18 of Republic Act No. 6758 is designed to strengthen further the policy x x x to preserve the independence and integrity of the COA, by explicitly PROHIBITING: (1) COA officials and employees from receiving salaries, honoraria, bonuses, allowances or other emoluments from any government entity, local government unit, GOCCs and government financial institutions, except such compensation paid directly by the COA out of its appropriations and contributions, and (2) government entities, including GOCCs, government financial institutions and local government units from assessing or billing other government entities, GOCCs, government financial institutions or local government units for services rendered by the latter's officials and employees as part of their regular functions for purposes of paying additional compensation to said officials and employees.