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Concerned Officials and Employees of the NFA vs. COA

CONCERNED OFFICIALS AND EMPLOYEES OF THE NATIONAL FOOD AUTHORITY-REGIONAL OFFICE NO. II, SANTIAGO, ISABELA, REPRESENTED BY MARIO M. GONZALES, ITS FORMER OFFICER-IN-CHARGE, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 252356 | 2021-11-09

EN BANC
 
 
D E C I S I O N
 
CARANDANG, J.:
 
Before the Court is a Petition for Certiorari[1] under Rule 64 dated June 23, 2020, seeking to annul and set aside Resolution No. 2020-024 dated November 25, 2019[2] of the Commission on Audit (COA) En Banc, which denied the reconsideration of COA Commission Proper Decision No. 2018-390 dated December 13, 2018[3] (Decision No. 2018-390) for failure of petitioners to raise new matters and to show sufficient ground to justify reconsideration of their arguments.

The case arose from Notice of Disallowance (ND) No. 2014-001-101-(12)[4] issued by COA's...