NELSON R. AVANCEÑA, HENRY V. PALARCA, NIDA B. TOLENTINO, TEODORA M. DE GUZMAN, JERRY V. CALAMBA AND RODEL B. LOBATON, PETITIONERS, VS. COMMISSION ON AUDIT AND MA. CORAZON S. GOMEZ IN HER CAPACITY AS REGIONAL DIRECTOR OF COA REGIONAL OFFICE NO. IV-B (MIMAROPA), RESPONDENTS.
- G.R. Number: G.R. No. 254337
- Promulgated: 2024-06-18
- Ponente: SINGH, J.
Keywords
Rule 64 of the Rules of Court, Republic Act No. 9184, Section 18 of Republic Act No. 9184, Section 54.1 of the 2009 Revised IRR of Republic Act No. 9184, Sections 53.9 and 52 of the 2009 Revised IRR of Republic Act No. 9184, Section 52.1 of the 2009 Revised IRR of Republic Act No. 9184, Rule V, Section 4 of the 2009 Revised Rules of Procedure of the COA, Section 17.1 of COA Rules and Regulations on the Settlement of Accounts, Article 4, Section 10 of Republic Act No. 9184, Rule XVI, Section 48.2 of the Revised IRR of Republic Act No. 9184, Rule XVI, Section 48.3 of the Revised IRR of Republic Act No. 9184, Book VI, Chapter 5, Section 43 of the Administrative Code, Doctrine of Quantum Meruit, Presumption of Regularity, Government Procurement, Public Funds Disallowance, Local Government Finance, Certiorari, Notice of Disallowance, Small Value Procurement