court did not state any basis for its award, thus, the same is deleted for lack of factual and legal basis.              WHEREFORE, the instant petition is PARTLY GRANTED.  The Decision of the Court of Appeals in CA-G.R. SP No. 77145 dated September 27, 2005 is AFFIRMED with MODIFICATION that the amount of P171,780 representing Unauthorized Deductions is DELETED for lack of basis.           SO ORDERED.     CONSUELO YNARES-SANTIAGO                                                                  Associate Justice