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Fontanilla vs. The Commissioner

RAPHAEL C. FONTANILLA, PETITIONER, VS. THE COMMISSIONER PROPER, COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 209714 | 2016-06-21

DECISION
 
BRION, J.:
 
We resolve the petition for review on certiorari[1] filed by Dr. Raphael C. Fontanilla (Dr. Fontanilla) to assail the September 18, 2013 ruling[2] of the Commission on Audit (COA) Proper in Decision No. 2013-137. This COA decision affirmed the June 25, 2009 decision[3] of the Adjudication and Settlement Board (ASB).
 
Antecedents

Dr. Fontanilla is the Schools Division Superintendent of the Department of Education (DepEd) in South Cotobato.[4] Under his supervision was Ms. Luna V. Falcis, the Division's designated Special Disbursing Officer (Clerk II).[5] Falcis had the duty, among others, to encash...