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DAR Employees Association vs. COA

THE DEPARTMENT OF AGRARIAN REFORM EMPLOYEES ASSOCIATION, REPRESENTED BY ITS PRESIDENT, LUTHGARDA S. SIBBALUCA, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT

G.R. No. 217285 | 2020-11-10

EN BANC
 

D E C I S I O N
 
 
LOPEZ, J.:
 
This Petition for Certiorari[1] under Rule 64 of the Revised Rules of Court seeks to reverse respondent Commission on Audit's (COA) Decision No. 2014-388[2] dated December 17, 2014 that upheld Notices of Disallowance (ND) Nos. 08-001-158-(08),[3] 09-003-158-(09),[4] and 10-001-158-(09).[5]

Initially, the Court dismissed the Petition in a Resolution[6] dated April 21, 2015 for failure to indicate the latest Mandatory Continuing Legal Education Certificate of Compliance of petitioner Department of Agrarian Reform Employees Association's (DAREA)...