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DPWH vs. COA

DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS, REGION IV-A AND GENEVIEVE E. CUARESMA, AS ONE OF THE CERTIFYING OFFICERS AT THE TIME OF THE GRANT OF THE ASSAILED CNA INCENTIVE,* PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 237987 | 2019-03-19

D E C I S I O N
 
REYES, J. JR., J.:
 
This is a petition for certiorari under Section 1, Rule 64 of the Rules of Court which seeks to set aside the Decision No. 2016-377[1] dated November 10, 2016 and the Resolution No. 2017-458[2] dated December 27, 2017 of the respondent Commission on Audit (COA), which affirmed Decision No. 2013-29[3] dated October 21, 2013 of the COA Regional Office No. IV-A (COA IV-A), which in turn affirmed Notice of Disallowance (ND) No. 09-01-101-(09) dated December 14, 2009.[4]
 
The Facts

On December 16, 2008, the Department of Public Works and Highways (DPWH), Central Office,...