Felix Uy, Roman Cagatin, James Enguito, Emmie Hurboda Francisco Olaer, Leoncio Bustamante, Francisco Ranario, Joe Osin, Jorge Pedida, Jose Batisting, Lucio Batisting, Segundino Bolotaolo, Heirs of Democrito Ranario Represented by Francisco Ranario, Heirs of Lope Nakila, Bonifacio Buscagan, Mariano Capa, Juan Morales, Godofredo Racho, Elizabeth Amarillo, Benigno Acampado, Pedro Areglo, Servito Batao, Eleodoro Batisting, Rogelio De Claro, Silforo Libando, Hilario Marinas, Alejandro Noja, Heirs of Pedrita Olaer Represented by surviving spouse Francisco Olaer, Heirs of Silforo Morales Represented by Evangelina Morales, Antonio Retuerto, Stella Filipinas, Teodolo Filipinas, Heirs of Mansueto Natad Represented by Natividad Natad, Amado Magsigay, Timoteo Goloran, Gregorio Sequilla, Heirs of Antonio Canoy, Apolinario Plaza, Jesus Gudelasao, Heirs of Apolonio Antipasado, Tereso Cagadas, Lucio Barong, Leonardo Lapiz, Francisco Paigan, Arturo Escobido, Bonifacio Bunol, Heirs of Francisco Patayan Represented by Norma Patayan, Salvador Cena, Basilio Paje, Dominador Dagondon, Faustino Lastimado, Emperatriz Moran, Eugenio Mira, Angelo Plaza, Demetria Abay-Abay, Rolando Gascon, Doroteo Gascon, Rizalino Cubillas, Heirs of Faustino Maglahus Represented by Luisa Maglahus, and Joel Plaza v Commission on Audit, Represented by its Chairman, Celso D Gangan and by its Commissioners, Sofronio b Ursal and Raul C Flores

Supreme Court of the Philippines

Philippines

21st March, 2000

Legislation Cited