JOHANSON V. DISUANCO, INCUMBENT AUDIT TEAM LEADER, TERESITA S. BORILE, INCUMBENT SUPERVISING AUDITOR, AUDIT GROUP LGS C-PROVINCE OF CAMARINES SUR, OFFICE OF THE AUDITOR (TEAM R5-1), COMMISSION ON AUDIT, PETITIONERS, VS. MIGUEL LUIS R. VILLAFUERTE, RESPONDENT.
- G.R. Number: G.R. No. 247391
- Promulgated: 2021-07-13
Keywords
Rule 45 Rules of Court, Rule 65 Rules of Court, Presidential Decree No. 1445 Sections 48, 50, Republic Act No. 7160 Section 468(1)(xi), Section 305, 1987 Constitution Article IX-A Section 7, Article IX-D Sections 1, 2, Batas Pambansa Bilang 129 Section 21, Doctrine of Exhaustion of Administrative Remedies, Lex Specialis Derogat Generali, Immutability of Final Judgments, Commission on Audit disallowances, Jurisdiction over COA decisions, Local Government Finance, Petition for Review on Certiorari, Notice of Disallowance, Grave Abuse of Discretion, Question of Law, Question of Fact, Subject Matter Jurisdiction, Final and Executory, Certiorari