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Arnaldo M. Espinas, Lillian N. Asprer, and Eleanora R. De Jesus Vs. Commission on Elections

ARNALDO M. ESPINAS, LILLIAN N. ASPRER, and ELEANORAR. DE JESUS, Petitioners, vs. COMMISSION ON AUDIT, Respondent.

G.R. No. 198271 | 2014-04-01

EN BANC

 

DECISION


PERLAS-BERNABE, J.:

 

Assailed in this petition for certiorari1 is respondent Commission on Audit's (CoA) Decision No. 2011-0392 dated August 8, 2011 which affirmed Notice of Disallowance No. 09-00 l-GF(06)3 dated July 21, 2009 coveringpetitioners’ reimbursement claims for extraordinary and miscellaneous expenses for the period January to December 2006.


The Facts


The Local Water Utilities Administration (LWUA) is a governmentowned and controlled corporation (GOCC) created4 pursuant to Presidential Decree No. (PD) 198,5 as amended, otherwise known as the “Provincial Water...