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Solito Torcuator vs. COA

SOLITO TORCUATOR, GENERAL MANAGER, POLOMOLOK WATER DISTRICT AND EMPLOYEES OF POLOMOLOK WATER DISTRICT, REPRESENTED BY CECIL MIRASOL, PETITIONERS, VS. COMMISSION ON AUDIT, AND POLOMOLOK WATER DISTRICT AUDIT TEAM LEADER ALIA ARUMPAC-MASBUD, RESPONDENTS.

G.R. No. 210631 | 2019-03-12

RESOLUTION
 
GESMUNDO, J.:
 
This is a petition for certiorari seeking to annul and set aside the November 26, 2012 Decision[1] and November 20, 2013 Resolution[2] of the Commission on Audit (COA) in Decision No. 2012-222 and Resolution No. 2013-194, respectively. The COA affirmed the Decision[3] of the COA Regional Office XII (Region XII) in COA XII Decision No. 09-05 dated March 16, 2009 which affirmed Notice of Disallowance (ND) Nos. 07-001-(06), 07-002-(06), 07-003-(06), and 07-004-(06)[4] dated October 4, 2007.

Polomolok Water District (PWD) is a government-owned and controlled corporation organized...