Back

Rowena R. Solante Vs. Commission on Audit, Chairperson Ma. Gracia Pulido-Tan, et al.

ROWENA R. SOLANTE, Petitioner, vs. COMMISSION ON AUDIT, CHAIRPERSON MA. GRACIA PULIDO-TAN, COMMISSIONER JUANITO G. ESPINO, JR., COMMISSIONER HEIDI L. MENDOZA, and FORTUNATA M. RUBICO, DIRECTOR IV, COA COMMISSION SECRETARIAT, in their official capacities, Respondents.

G.R. No. 207348 | 2014-08-19

EN BANC
 
DECISION

VELASCO, JR., J.:
 
The Case

This is a petition for review filed under Rule 64 assailing the February 15, 2008 Decision1 and November 5, 2012 Resolution,2 denominated as Decision Nos. 2008-018 and 2012-190, respectively, of the Commission on Audit (COA). The assailed issuances affirmed the Notice of Disallowance No. (ND) 2000-002-101(97) dated November 14, 2001 issued by Rexy M. Ramos, COA State Auditor IV, pursuant to COA Assignment Order No. 2000-63.3
 
The Facts

On April 26, 1989, the City of Mandaue and F.F. Cruz and Co., Inc. (F.F. Cruz) entered into a Contract of Reclamation4 in...