D E C I S I O N
SANDOVAL-GUTIERREZ, J.:
For our resolution is the instant Petition for Certiorari under Rule 64[1] of the 1997 Rules of Civil Procedure, as amended, assailing COA Decision No. 2000-386 dated December 29, 2000 and COA Resolution No. 2002-170 dated August 20, 2002 rendered by the Commission on Audit (COA), herein respondent. Petitioner Public Estates Authority (PEA) alleged that the COA committed grave abuse of discretion amounting to lack or excess of...
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