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Fe D. Laysa, In Her Capacity As Regional Director Of The Department Of Agriculture, Regional Field Unit No. 5 vs Commission On Audit As Represented By It Commissioner-Chairman, Celso D. Gangan

FE D. LAYSA, in her capacity as Regional Director of the Department of Agriculture, Regional Field Unit No. 5, petitioner, vs. COMMISSION ON AUDIT as represented by it Commissioner-Chairman, CELSO D. GANGAN, respondent.

G.R. No. 128134 | 2000-10-18

D E C I S I O N


PURISIMA, J.:

Petition for Certiorari assailing the Decision of the Commission on Audit (COA) of November 12, 1996, which affirmed the Special Audit Office (SAO) Report dated April 21, 1994 covering the Fishery Sector Program Fund of the Department of Agriculture (DAR) Regional Office No. V, Pili, Camarines Sur for the period 1991-1992.

Records show that on April 26, 1993, COA directed an audit of the Fishery Sector Program Fund of the DAR Regional Office No. V, in Pili, Camarines Sur, specifically transactions relating to: (a) the purchase of equipment; (b) training and catering services; and (c) accounts payable.

As...