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Velasquez,etc. vs. COA

ESTER B. VELASQUEZ, JUAN V. BOLO, ELADIO C. DIOKO, AND GLEN M. PESOLE, AS FORMER MEMBERS OF THE BOARD OF REGENTS OF THE CEBU NORMAL UNIVERSITY, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT,

G.R. No. 243503 | 2020-09-15

EN BANC
 

DECISION
 
REYES, J. JR., J.:
 
Assailed in this Petition for Certiorari[1] are the Decision[2] dated January 28, 2015 and the Resolution[3] dated January 30, 2018 of the Commission on Audit (COA; Commission Proper), upholding Notice of Disallowance (ND) No. 2004-12-101-(2003) and ND Nos. 2004-04-101-(2003) to 2004-10-101-(2003), all of which are dated September 2, 2005, which involve the grant of the quarterly rice subsidy and the Kalampusan Award, respectively, in favor of Cebu Normal University (CNU) employees.
 
The Factual Antecedents

In Board Resolution No. 18, Series of 2003,[4] the...