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Cedeno vs. People

NAPOLEON O. CEDENO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES AND THE SANDIGANBAYAN, FIFTH DIVISION, RESPONDENTS, [G.R. Nos. 193349-54] MAKIL PUNDAODAYA, DAUD M. ADIONG, JOSE T. NAVERA AND ROGELIO DELOS REYES, PETITIONERS, VS. SANDIGANBAYAN AND PEOPLE OF THE PHILIPPINES, RESPONDENTS

G.R. Nos. 193020, & 193040-193042 | 2017-11-08

DECISION
 
MARTIRES, J.:
 
Through their separate petitions for review on certiorari,[1] petitioners seek the reversal and setting aside of the Decision[2] of the Sandiganbayan, Fifth Division (Sandiganbayan), in Criminal Case Nos. 24784 to 24789 promulgated on 25 November 2009, and Resolution[3] dated 15 July 2010, finding them guilty of Violation of Section 3(e) of Republic Act (R.A.) No. 3019.[4]
 
THE FACTS

On 22 October 1993, the Office of the Director, Regional Office (RO) No. XII of the Commission on Audit (COA) issued COA RO Order No. 93-58[5] creating a special audit team (team) that would audit the...