Category Archives: COA

The mere failure to timely liquidate the cash advance is the gravamen of the offense against Sections 89 and 128 of P.D. No. 1445

In the case at bar, the Sandiganbayan granted the demurrer to evidence on the ground that the prosecution failed to prove that the government suffered any damage from private respondent’s non-liquidation of the subject cash advance because it was later … Continue reading

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Personal liability of the official or employee for unlawful expenditures

With respect to the liability of petitioner, we likewise affirm the COA’s ruling that he is personally and solidarily liable for the disallowed amount.  The doctrine of separate personality of a corporation finds no application because CDA is not a … Continue reading

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Factors in determining whether or not the price is excessive

Pursuant to its constitutional mandate to “promulgate accounting and auditing rules, and regulations including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties,”[25] the COA promulgated the amended … Continue reading

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A judgment or final order or resolution of the COA may be brought by the aggrieved party to the Supreme Court on certiorari under Rule 65

To begin with, petitioner availed of the wrong remedy in filing a petition for review under Rule 45. Article IX-A, Section 7 of the Constitution provides that decisions, orders or rulings of the Commission on Audit may be brought to … Continue reading

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