7/17/2021 G.R. No.

158253

Pursuant to Section 13, Article VIII of the Constitution, and the Division Chairperson’s attestation, it is hereby
certified that the conclusions in the above Decision had been reached in consultation before the case was assigned
to the writer of the opinion of the Court’s Division.

REYNATO S. PUNO
Chief Justice

Footnotes
1 Penned by Associate Justice Rosmari D. Carandang and concurred in by Associate Justices Conrado M.
Vasquez, Jr. and Mercedes Gozo-Dadole, CA rollo, p. 167.
2 Original Records, p. 120.

3 Id. at 7.

4 Id. at 8.

5 Id. at 12.

6 CA rollo, p. 268.

7 Original Records, p. 12-A.

8 Id. at 13.

9 Id. at 14.

10 Id. at 15.

11 Ibid.

12 Id. at 16.

13 Id.

14 Id. at 1.

15 Id. at 37.

16 Id. at 48.

17 Id. at 50.

18 Id. at 58.

19 Id. at 67.

20 Id. at 78.

21 Id. at 125.

22 Id. at 124-125.

23 CA rollo, p. 17.

24 Id. at 273.

25 Id. at 33.

26 SEC. 2 (1) The Commission on Audit shall have the power, authority, and duty to examine, audit and settle
all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned

https://lawphil.net/judjuris/juri2007/mar2007/gr_158253_2007.html 5/7