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Salazar vs. COA

NILDA LAGUNA SALAZAR, PETITIONER, VS. COMMISSION ON AUDIT (COA), AND MA. MILEGUAS M. LEYNO, IN HER CAPACITY AS REGIONAL DIRECTOR OF COMMISSION ON AUDIT REGION III, RESPONDENTS.

G.R. No. 255074 | 2024-04-14

D E C I S I O N
 
DIMAAMPAO, J.:
 
Before the Court is a Petition for Certiorari[1] under Rule 64, in relation to Rule 65, of the Rules of Court, seeking to set aside Decision No. 2018-212[2] and the Resolution[3] in Decision No. 2020-386 of respondent Commission on Audit (COA).

The subject controversy involves a Contract Agreement[4] entered into between the Municipality of Mayantoc, Tarlac (Municipality of Mayantoc) and JQG Construction and Supplies (JQG Construction) for the construction of the Mayantoc Memorial Park in Mayantoc, Tarlac (Project).

Sometime in 2019, the Municipality of Mayantoc advertised an...