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JurisprudenceG.R. No. 218347 -

ADHAM G. PATADON, ULAMA M. ACAD, BATOLACONGAN D. ABDULLAH, AND FREDERICK C. DEDICATORIA, VS. COMMISSION ON AUDIT AND COMMISSIONERS HON. MA. GRACIA M. PULIDO TAN, HEIDI L. MENDOZA, AND JOSE A. FABIA; DIRECTOR SUSAN P. GARCIA, IN HER CAPACITY AS DIRECTOR, SPECIAL AUDITS OFFICE; FLOREFE S. AVILA, AUDIT

En Banc

Cited Laws

RA 9184,RA 9184RA 7160
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TL;DR — Ruling

WHEREFORE , the instant petition is DISMISSED . The Commission on Audit Decision No. 2014-244 dated September 11, 2014 and the Resolution dated March 9, 2015 in COA CP Case No. 2013-394 are AFFIRMED with MODIFICATION .

Decision

Ruling

WHEREFORE , the instant petition is DISMISSED . The Commission on Audit Decision No. 2014-244 dated September 11, 2014 and the Resolution dated March 9, 2015 in COA CP Case No. 2013-394 are AFFIRMED with MODIFICATION . Superama is absolved from liability due to lack of sufficient evidence as to its participation in the disallowed transactions. SO ORDERED.

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