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Metropolitan etc. vs. Commission on Audit

METROPOLITAN NAGA WATER DISTRICT, VIRGINIA I. NERO, JEREMIAS P. ABAN JR., and EMMA A. CUYO, Petitioners, vs. COMMISSION ON AUDIT, Respondent. Present: SERENO, C.J., CARPIO, VELASCO, JR., LEONARDO-DE CASTRO, BRION* PERALTA, BERSAMIN, DEL CASTILLO, PEREZ, MENDOZA, REYES, PERLAS-BERNABE, LEONEN, JARDELEZA, and CAGUIAO, JJ.

G.R. No. 218072 | 2016-03-08

DECISION
 
MENDOZA, J.:
 
This petition for certiorari under Rule 64 of the Revised Rules of Court seeks to reverse and set aside the September 10, 2014 Decision1 and the March 9, 2015 Resolution of the Commission on Audit (COA)2 which affirmed the October 24, 2011 Decision3 of the COA Regional Office No. V (COA Regional Office) disallowing the payment of backpay differential of Cost of Living Allowance (COLA) to the officials and employees of Metro District Naga Water (MNWD) in the amount of P3,499,681.14.
 
On August 20, 2002, the Board of Directors (the Board) of petitioner MNWD passed a resolution4 granting the payment of...