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Joson III vs. COA

TOMAS N. JOSON III, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 223762 | 2017-11-07

DECISION
 
TIJAM, J.:
 
Challenged in this Petition for Certiorari[1] is the Decision[2] dated January 29, 2015 and Resolution[3] dated January 19, 2016 rendered by the Commission on Audit (COA) in Decision No. 2015-019 denying the Petition for Exclusion from Liability[4] filed by Petitioner Tomas N. Joson III and affirming the Notice of Disallowance ND No. L-09-05-005 (2004-2007)[5].

The undisputed facts of the case are as follows:

In 2007, a Special Audit Team (SAT) of the COA conducted a special audit of selected transactions of the Provincial Government of Nueva Ecija for calendar years 2004-2007. The SAT...