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Aguilar vs. COA

ARTHUR N. AGUILAR, MA. THERESA T. DEFENSOR, JEREMY Z. PARULAN, FERMIN S. LUSUNG, ANTONIO T. VILAR, ENRIQUE C. CUEJILO, JR., GUILLERMO N. HERNANDEZ, ROLANDO L. MACASAET, AND WILFREDO P. CU, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 258527 | 2024-05-21

D E C I S I O N
 
INTING, J.:
 
Before the Court is a Petition for Certiorari[1] (Petition) under Rule 64 in relation to Rule 65 of the Rules of Court assailing the Resolution No. 2020-479[2] of the Commission on Audit (COA). In its Resolution, the COA affirmed with modification the Notice of Disallowance (ND) No. 11-002-(2007-2010)[3] dated July 8, 2011, issued by the COA Post-Audit Team which disallowed the gratuity benefits paid by the Philippine National Construction Corporation (PNCC) to its directors and senior officers during the years 2007 to 2010, in the total amount of PHP 90,784,975.21.
 
Antecedents...