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Almadovar vs. Pulido-Tan

ALELI C. ALMADOVAR, GENERAL MANAGER ISAWAD, ISABELA CITY, BASILAN PROVINCE, PETITIONER, VS. CHAIRPERSON MA. GRACIA M. PULIDO-TAN, COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 213330 | 2015-11-16

 
D E C I S I O N
 
MENDOZA, J.:
 
This is a petition for certiorari under Rule 64 of the Revised Rules of Court seeking to reverse and set aside the December 29, 2011 Decision[1] of the Commission on Audit (COA) and the April 4, 2014 Resolution[2] of the COA En Bane which affirmed the October 28, 2010 Decision[3] of the COA Regional Office No.  IX (COA Regional Office) regarding Notices of Disallowances (NDs).

Isabela Water District (ISAWAD) is a government owned and controlled corporation (GOCC) created pursuant to the provisions of Presidential Decree (P.D.) No. 198, or the...