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BWD vs. COA

BALAYAN WATER DISTRICT (BWD), CONRADO S. LOPEZ AND ROMEO D. PANTOJA, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 229780 | 2019-01-22

D E C I S I O N
 
REYES, J. JR., J.:
 
Before this Court is a petition for certiorari under Rule 64 of the Revised Rules of Court seeking to reverse and set aside the December 27, 2016 Decision[1] of the Commission on Audit (COA) in Decision No. 2016-425, which affirmed the Notice of Disallowance (ND) Nos. 12-101-001(11) to 12-101-007(11), and Nos. 12-101-001(10) to 12-101-012(10).

Petitioner Balayan Water District (BWD) is a government entity organized and existing under Presidential Decree No. 198, as amended. On the other hand, petitioners Conrado S. Lopez and Romeo D. Pantoja are the General Manager (GM) of BWD and...