Professional Documents
Culture Documents
ABANILLA vs
COA
Metropolitan Cebu Water
District (MCWD), a local
water district was organized
as a government-owned
corporation with original
charter Pursuant to P D 198
(Provincial Water Utilities ct
o! 19"#)
$C%&
MCWD, t'roug' its (oard o!
Directors, issued )esolutions
giving bene*ts and privileges
(hospitalization privileges,
allowing the monetization of
leave credits to its personnel,
Christmas bonus and longevit
allowance) one o! w'o+ is Dulce
M, banilla, MCWD-s .eneral
Manager,
/n !anuar ", "#$#, MCWD and
Metropolitan Cebu Water District
0+plo1ees Union,e3ecuted a
collective bargaining
agreement %CBA& providing !or
t'e continuous grant to all its
regular ran' and (le
emploees o! e3isting bene*ts,
suc' as cash advances,
thirteenth month pa, mid-
ear bonus, Christmas bonus,
vacation and sic' leave
credits, hospitalization,
medicare, uniform privileges,
and water allowance,
/n !anuar ", "##), t'e
parties renewed t'eir
C(,
n audit tea+ 'eaded b1
(ernardita %, 4abines o! t'e
COA *egional O+ce No,
-II at Cebu Cit, one o!
t'e 'ereinrespondents,
conducted an audit o! t'e
accounts and
transactions of .C/0,
%'e *egional 0irector o! C/
)egional /5ce 6o, 788, sent
MCWD several notices
disallowing t'e a+ount
o!P19,991,19:,8; representing
hospitalization bene(ts,
mid-ear bonus, "1
th
month
pa, Christmas bonus and
longevit pa,
Petitioner appeal to respondent COA at
3uezon Cit citing C/ Me+orandu+
Circular 6o, ::9<9= providing t'at >all
bene(ts provided under the dul
e4isting CBAs entered into prior to
.arch "), "##), t'e date o! o5cial
entr1 o! ?udg+ent o! t'e &upre+e Court
ruling inDavao City Water District, et
al. vs. CSC and COA,s'all continue up
to the respective e4pir dates of
the bene(ts or CBA whichever
comes earlier,@
C/denied petitioner-s appeal
citing t'is &C-s ruling inDavao City
Water District vs. Civil Service
Commissiont'at >a water district
is a corporation created pursuant
to a special law 5 6,0, No, "#$, as
a+ended, and as suc',its o+cers
and emploees are covered b
the Civil 7ervice Law,@