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Atty. Montenegro vs. COA

ATTY. CAMILO L. MONTENEGRO, PETITIONER, VS. COMMISSION ON AUDIT, HON. KHEM N. INOK, DIRECTOR IV, LEGAL AND ADJUDICATION OFFICE­-NATIONAL, AND HON. LEONOR D. BOADO, DIRECTOR IV, LSS AD HOC COMMITTEE, RESPONDENTS. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA),INTERVENOR.

G.R. No. 218544 | 2020-06-02

D E C I S I O N
 
INTING, J.:
 
This is a Petition for Certiorari[1] filed pursuant to Rule 64 of the Rules of Court seeking to annul and set aside Decision No. 2013-213[2] of the Commission on Audit (COA) dated December 3, 2013. The COA disallowed in audit the salaries and emoluments of Atty. Camilo L. Montenegro (Atty. Montenegro) as hearing officer of the Central Board of Assessment Appeals (CBAA), Visayas Field Office on the basis of the expiration of his term on February 25, 1999.
 
Antecedents

Atty. Montenegro was appointed as hearing officer of the CBAA in the Visayas Field Office from February 26, 1993 until...