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Gubat Water District vs. COA

GUBAT WATER DISTRICT (GWD), SALVADOR F. VILLAROYA, JR., JOSEPHINE A. MEJORADA, AND NEDA E. ERENO, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 222054 | 2019-10-01

D E C I S I O N
 
LAZARO-JAVIER, J.:
 
The Case

This petition for certiorari[1] aassails the following dispositions of the Commission on Audit – Commission Proper (COA-CP)
 
1. Decision No. 2014-181 dated August 28, 2014,[2] affirming the disallowance of the grant of Cost of Living Allowance (COLA) differentials to the concerned employees of Gubat Water District and the obligations of these employees and the officers who authorized the payment of COLA differentials to refund the same; and
 
2. Resolution dated August 18, 2015,[3] denying petitioners' motion for reconsideration.
 
Antecedents

Petitioner...