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Dr. Callang vs. COA

DR. CONSOLACION S. CALLANG, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 210683 | 2019-01-08

DECISION
 
REYES, J. JR., J.:
 
Before this Court is a petition for certiorari under Rule 64 of the Revised Rules of Court which seeks to reverse and set aside the November 20, 2013 Decision No. 2013-199 of the Commission on Audit (COA).[1]

Factual background

On November 17, 2005, petitioner Dr. Consolacion S. Callang (Callang) encashed various checks in the total amount of P987,027.50 for the payment of the 2005 Year-End Bonus and Cash Gift of the teaching and non-teaching personnel of Bambang District I, Bayombong, Nueva Vizcaya. She was then a District Supervisor of Bambang District I, Bayombong, Nueva Vizcaya, Department...