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Lanto vs. COA

NINI A. LANTO, IN HER CAPACITY AS THEN DIRECTOR II OF THE ADMINISTRATIVE BRANCH, NOW DIRECTOR IV OF THE PRE-EMPLOYMENT SERVICES OFFICE OF THE PHILIPPINE OVERSEAS EMPLOYMENT ADMINISTRATION (POEA), PETITIONER, VS. COMMISSION ON AUDIT, NOW REPRESENTED BY CHAIRPERSON REYNALDO A. VILLAR, COMMISSIONER JUANITO G. ESPINO, JR., AND ASSISTANT COMMISSIONER DIVINIA M. ALAGON, RESPONDENTS.

G.R. No. 217189 | 2018-04-18

DECISION
 
BERSAMIN, J.:
 
At issue is the personal liability of the petitioner for the disallowed payment of the salaries and benefits of a dismissed public employee corresponding to the period after the latter's dismissal.

By petition for certiorari, the petitioner seeks to annul and set aside the same Commission on Audit (COA) decision No. 2009-121 dated October 29, 2009[1] that affirmed Notice of Disallowance No. 2006-002 dated January 18, 2006 assailed in Dimapilis-Baldoz v. Commission on Audit.[2]

In addition, the petitioner challenges the COA's Notice of Finality of Decision dated January 7, 2010, and the...