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Engr. Liwanag vs. COA

ENGR. REYNALDO C. LIWANAG, IN HIS CAPACITY AS THE GENERAL MANAGER OF THE ANGELES CITY WATER DISTRICT (ACWD), PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 218241 | 2019-08-06

D E C I S I O N
 
BERSAMIN, C.J.:
 
The conduct of a special audit to reopen a previous audit allowing a disbursement should be made in accordance with the prevailing rules and guidelines defined by the Commission on Audit (COA) itself; otherwise, the special audit is irregular and should be invalidated.
 
The Case

The petitioner, in his capacity as the General Manager of the Angeles City Water District (ACWD), hereby assails Decision No. 2015-046 dated February 23, 2015,[1] whereby the COA affirmed Notice of Disallowance (ND) No. 2012-003-101(2008), ND No. 2012-004-101(2008), ND No. 2012-005-101(2009) and ND No....