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De Guzman etc. vs. Commission on Audit etc.

TERESITA P. DE GUZMAN, IN HER CAPACITY AS FORMER GENERAL MANAGER; BERNADETTE B. VELASQUEZ, IN HER CAPACITY AS FINANCE MANAGER; ATTY. RODOLFO T. TABANGIN, ATTY. ANTONIO A. ESPIRITU, ATTY. MOISES P. CATING, IN THEIR CAPACITIES AS FORMER MEMBERS OF THE BAGNIO WATER DISTRICT (BWD) BOARD OF DIRECTORS; AND SONIA A. DAOAS AND ENGR. FELINO D. LAGMAN, IN THEIR CAPACITIES AS INCUMBENT MEMBERS OF THE BOARD OF DIRECTORS, PETITIONERS, VS. COMMISSION ON AUDIT, CENTRAL OFFICE, REPRESENTED BY ITS CHAIRPERSON MICHAEL G. AGUINALDO, COMMISSIONER JUANITO G. ESPINO, JR., COMMISSIONER HEIDI MENDOZA, AND NILDA B. PLARAS, DIRECTOR IV, COMMISSION SECRETARY, RESPONDENTS.

G.R. No. 217999 | 2016-07-26

DECISION
 
VELASCO JR., J.:
 
The Case

Before the Court is a Petition for Certiorari under Rule 64 of the Rules of Court, assailing the September 25, 2012 Decision[1] and February 27, 2015 Resolution of the Commission on Audit (COA).
 
The Facts

Petitioners Atty. Rodolfo T. Tabangin (Tabangin), Atty. Antonio A. Espiritu (Espiritu), Atty. Moises P. Cating (Cating), Sonia A. Daoas (Daoas) and Engr. Felino D. Lagman (Lagman) were members of. the board of the Baguio Water District (BWD). For the month of September 2004, they received per diems amounting to P33,600 each.

Following a, routine audit of the BWD, the COA-Cordillera...