#6: Marina v. COA, GR No. 185812, Jan.

13, 2015
Issue: Does the grant of allowances and benefits to the officers and
employees of MARINA constitute double compensation?
Ruling: YES. The grant of allowances and benefits amounts to
double compensation proscribed by Article IX(B), Section 8 of the
1987 Constitution.
Article IX(B), Section 8 of the 1987 Constitution provides:
Section 8. No elective or appointive
receive additional, double, or indirect
authorized by law, nor accept without
present, emolument, office, or title
government.

public officer or employee shall

compensation, unless specifically
the consent of the Congress, any
of any kind from any foreign

Pensions or gratuities shall not be considered as additional, double, or

indirect compensation.
Petitioner Maritime Industry Authority argues that the rule against
double compensation does not apply because National Compensation
Circular No. 59 is ineffectual due to its non-publication.
Respondent Commission on Audit counters that the disallowed
allowances is tantamount to additional compensation proscribed by
Article IX(B), Section 8 of the 1987 Constitution. This is because these
allowances are not authorized by law.
Republic Act No. 6758 deems all allowances and benefits received by
government officials and employees as incorporated in the standardized
salary, unless excluded by law or an issuance by the Department of
Budget and Management. The integration of the benefits and allowances
is
by
legal
fiction.
The disallowed benefits and allowances of petitioner Maritime Industry
Authoritys officials and employees were not excluded by law or an
issuance by the Department of Budget and Management. Thus, these
were deemed already given to the officials and employees when they
received their basic salaries. Their receipt of the disallowed benefits and
allowances was tantamount to double compensation.