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De Guzman etc. vs. COA

TERESITA P. DE GUZMAN, IN HER CAPACITY AS FORMER GENERAL MANAGER; GODIULA T. GUINTO, IN HER CAPACITY AS FORMER INTERNAL AUDITOR; VIVECA V. VILLAFUERTE, IN HER CAPACITY AS FORMER ADMINISTRATIVE MANAGER; WILHELMINA A. AQUINO, IN HER CAPACITY AS SENIOR ACCOUNTANT; RENATO S. RONDEZ, IN HIS CAPACITY AS A MEMBER OF THE BAGUIO WATER DISTRICT (BWD) BOARD OF DIRECTORS (BOD); MOISES P. CATING, RAMSAY M. COLORADO, GINA ROMILLO-CO, EMMANUEL M. MALICDEM AND MARIA ROSARIO R. LOPEZ, IN THEIR CAPACITIES AS FORMER MEMBERS OF THE BWD BOD; AND THE EMPLOYEES OF BWD, IN THEIR CAPACITIES AS PAYEES, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 245274 | 2020-10-13

EN BANC


D E C I S I O N
LAZARO-JAVIER, J.:
 
The Case

This Petition for Certiorari[1] assails the following issuances of the Commission on Audit (COA) in "Petition for Review of Ma. Teresita P. De Guzman, Ms. Viveca V. Villafuerte, Ms. Wilhelmina A. Aquino, and employees of Baguio Water District (BWD), Baguio City, of Commission on Audit -Cordillera Administrative Region Division No. 2015-26 dated May 21, 2015, affirming Notice of Disallowance No. 12-023-101-(09) dated May 15, 2012, on the payment of Centennial Bonus to the officers and employment of BWD for calendar year 2009, amounting to P1,233,860.00":

1) Decision[2]...