DBP v. COA (G.R. No. 221706, March 13, 2018)

Sec. 8 of the DBP Charter only mentions per diem as the compensation of the members of its Board; it does not declare any additional benefit, other than per diems, which the said members of the board may receive; good faith may be appreciated in favor of the responsible officers under the Notice of Disallowance (ND) provided they comply with the following requisites: (1) that they acted in good faith believing that they could disburse the disallowed amounts based on the provisions of the law; and (2) that they lacked knowledge of facts or circumstances which would render the disbursements illegal, such when there is no similar ruling by this Court prohibiting a particular disbursement or when there is no clear and unequivocal law or administrative order barring the same. (Dev’t. Bank of the Phils. vs. Commission on Audit, G.R. No. 221706, March 13, 2018)

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