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Patdu, Jr. vs. COA [CONCURRING OPINION, PERLAS-BERNABE, J.]

ILDEFONSO T. PATDU, JR., PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 218461 | 2021-09-14

CONCURRING OPINION

PERLAS-BERNABE, J.:

I concur.

Petitioner Ildefonso T. Patdu, Jr. (Patdu, Jr.) filed the instant petition assailing the Decision[1] dated December 13, 2010 in Decision No. 2010-133 and the Resolution dated April 6, 2015[2] in Decision No. 2015-135 of respondent Commission on Audit (COA), which among others: (a) reinstated the Notice of Disallowance (ND) No. 97-011-102 (DOTC) (95) dated June 18, 1997 (ND 95) disallowing the excessive costs of construction of the Davao Fishing Port Complex (the Project) in the total amount of P53,951,955.03[3] for violating the rule on unreasonable excessiveness of...