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Lumauan vs. COA

NINIA P. LUMAUAN, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 218304 | 2020-12-09

EN BANC
 
D E C I S I O N
 
HERNANDO, J.:
 
Before the Court is a Petition for Certiorari[1] filed under Rule 64, in relation to Rule 65, of the Rules of Court assailing the June 4, 2014 Decision[2] and the February 27, 2015 Resolution[3] of respondent Commission on Audit (COA).
 
Factual Antecedents

Petitioner Ninia P. Lumauan (Lumauan) was the Acting General Manager of Metropolitan Tuguegarao Water District (MTWD),[4] a government-owned and controlled corporation (GOCC) created pursuant to Presidential Decree (PD) No. 198 or the Provincial Water Utilities Act of 1973, as amended by Republic Act (RA)...