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Gualberto J. Dela Llana Vs. The Chairperson, Commission on Audit, The Executive Secretary and the National Treasurer

GUALBERTO J. DELA LLANA, Petitioner, versus THE CHAIRPERSON, COMMISSION ON AUDIT, THE EXECUTIVE SECRETARY and THE NATIONAL TREASURER, Respondents.

G.R. No. 180989 | 2012-02-07

EN BANC

D E C I S I O N
 
SERENO, J.:
 
This is a Petition for Certiorari under Rule 65 of the Rules of Court with a prayer for the issuance of a temporary restraining order pursuant to Section 7, Article IX-D of the 1987 Constitution, seeking to annul and set aside Commission on Audit (COA) Circular No. 89-299, which lifted its system of pre-audit of government financial transactions. 

 
Statement of the Facts and the Case

On 26 October 1982, the COA issued Circular No. 82-195, lifting the system of pre-audit of government financial transactions, albeit with certain exceptions. The circular affirmed the state policy that all...