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Dulce M. Abanilla vs. Commission on Audit, et al.

DULCE M. ABANILLA, in her capacity as General Manager of the Metropolitan Cebu Water District, Cebu City, Petitioner, versus COMMISSION ON AUDIT, its CHAIRMAN CELSO D. GANGAN, COMMISSIONERS RAUL C. FLORES and EMMANUEL M. DALMAN, and REGIONAL DIRECTOR OF COA REGION VII, Respondents. / METROPOLITAN CEBU WATER DISTRICT EMPLOYEES UNION, Petitioner-in-Intervention.

G.R. No. 142347 | 2005-08-25

EN BANC

D E C I S I O N 

SANDOVAL-GUTIERREZ, J.: 


Before us is a petition for certiorari under Rule 64 in relation to Rule 65 of the 1997 Rules of Civil Procedure, as amended, assailing the Decision No. 98-465[1] dated December 3, 1998 and Resolution No. 2000-062[2] dated February 15, 2000 rendered by the Commission on Audit (COA). 

The antecedents are: 

Pursuant to Presidential Decree 198 or the Provincial Water Utilities Act of 1973, Metropolitan Cebu Water District (MCWD), a local water district was organized as a government-owned corporation with original charter. 

Subsequently, MCWD, through its Board of...