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Baybay Water District vs COA

BAYBAY WATER DISTRICT, represented by ERNESTO D. FERNANDEZ, General Manager; ERLINDA MENDEZ, SAMUEL O. CANETE, NILO RAMADA, DOMINGO COTIAMCO, BWD Board of Directors, and other similarly situated Officers and Board Members of BWD, petitioners, vs. COMMISSION ON AUDIT, respondent.

G.R. Nos. 147248-49 | 2002-01-23

D E C I S I O N

MENDOZA, J.:

This is a special civil action for certiorari under Rule 64 of the 1997 Revised Rules of Court for annulment of the decision, dated September 21, 2000, of the Commission on Audit[1] and its resolution, dated January 30, 2001, affirming the disallowance by the Director, COA Regional Office No. VIII, of the payment of various benefits to members of the board of directors and officers of petitioner Baybay Water District (BWD) in Baybay, Leyte.

The facts are as follows:

In 1996, the Resident Auditor of the BWD conducted an audit of its 1994 accounts. In the course of the audit, the auditor disallowed payments...