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Hermogina Bulilan vs Commission On Audit

HERMOGINA U. BULILAN, petitioner, vs. COMMISSION ON AUDIT, respondent.

G.R. No. 130057 | 1998-12-22

D E C I S I O N

PURISIMA, J.:

At bar is a petition for review on certiorari under Rule 45 of the Revised Rules of Court seeking to set aside the Decision of the Commission on Audit[1] dated June 20, 1995 in COA Decision No. 95-384.

From the records on hand, the facts that matter can be culled, as follows:

Petitioner Hermogina U. Bulilan was the Cashier of Visaya State College of Agriculture (VISCA, for brevity) in Baybay, Leyte, whose responsibility, as such Cashier, was to prepare the payroll of employees of said State College.

As the first quincina of the March payroll was due on March 12, 1990, on March 9, 1990, a Friday,...