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Tetangco vs. COA

AMANDO M. TETANGCO, JR., PETER B. FAVILA, JUANITA D. AMATONG, NELLY A. FAVIS­ VILLAFUERTE, ALFREDO C. ANTONIO, IGNACIO R. BUNYE, MARIE MICHELLE N. ONG, BELLA M. PRUDENCIO, ESMEGARDO S. REYES, MA. CORAZON G. CATARROJA, PETITIONERS, V. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 215061 | 2017-06-06

DECISION
 
TIJAM, J.:
 
In this Petition for Certiorari under Rule 64 in relation to Rule 65,[1] petitioners assail the Commission on Audit's (COA) Resolution[2] dated August 12, 2014, denying the petitioners' Motion for Reconsideration[3] and Supplemental[4] Motion for Reconsideration, affirming COA's Decision No. 2013-227 dated December 23, 2013[5] and sustaining the Notices of Disallowance (ND) Nos. 10-004 GF (2007-2008)[6] and 10-004 GF (2007-2009)[7] both dated August 13, 2010.
 
The Facts
 
This case stemmed from the COA's act of disallowing the Extraordinary and Miscellaneous Expenses (EMEs) of the ex...