Back

SBMA vs. COA

SUBIC BAY METROPOLITAN AUTHORITY, ET AL., PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 230566 | 2019-01-22

DECISION
 
GESMUNDO, J.:
 
This is a petition for certiorari under Rule 64 of the Rules of Court seeking to annul and set aside the December 29, 2015 Decision[1] and the December 21, 2016 Resolution[2] of the Commission on Audit (COA) in Decision No. 2015-437. The COA affirmed the April 7, 2014 Decision[3] of the CO Regional Office No. III (COA-Region III) in COA RO3 Decision No. 2014-28. In turn, the COA-Region III affirmed the March 26, 2012 Notice of Disallowance[4] (ND) under Special Audit ND No. 2012-001(2011) regarding the payment in the amount of P2,420,603.99 for the procurement of special and field...