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Miralles vs. COA

ORESTES S. MIRALLES, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 210571 | 2017-09-19

D E C I S I O N
 
BERSAMIN, J.:
 
The power of the Commission on Audit (COA) to disallow expenditures or uses of government funds can only be exercised as to transactions thereon that are deemed irregular, unnecessary, excessive, extravagant, illegal, or unconscionable. Otherwise, the disallowance is whimsical, capricious, or arbitrary. A disallowance based solely on the delinquency of loans extended by the Quedan and Rural Credit Guarantee Corporation (QUEDANCOR) to boost countryside investments and credit resources constitutes grave abuse of discretion amounting to lack or excess of jurisdiction.
 
The Case

This recourse seeks to...