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Lazaro vs. COA

TERESITA S. LAZARO, DENNIS S. LAZARO, MARIETA V. JARA, ANTONIO P. RELOVA, GILBERTO R. MONDEZ, PABLO V. DEL MUNDO, JR., AND ALSANEO F. LAGOS, PETITIONERS, V. COMMISSION ON AUDIT, REGIONAL DIRECTOR OF COA REGIONAL OFFICE NO. IV-A, AND COA AUDIT TEAM LEADER, PROVINCE OF LAGUNA, RESPONDENTS. [G.R. No. 213324, January 22, 2019] EVELYN T. VILLANUEVA, PROVINCIAL ACCOUNTANT OF THE PROVINCE OF LAGUNA, PETITIONER, V. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 213323 | 2019-01-22

D E C I S I O N
 
LEONEN, J.:
 
These are Petitions for Certiorari[1] under Rule 64 of the Rules of Court, assailing the August 17, 2011 Decision[2]and May 6, 2014 Resolution[3] of the Commission on Audit, which reversed the March 19, 2010 Decision[4] of the Commission on Audit Regional Office No. IV (Regional Office). In its Decision, the Regional Office reversed the Decision of the then Regional Cluster Director of the Commission on Audit, Regional Legal and Adjudication Office, which, in turn, disallowed the Provincial Government of Laguna's purchase of medicines, medical and dental supplies, and equipment...