Title
Arcena vs. Commission on Audit
Case
G.R. No. 227227
Decision Date
Feb 9, 2021
PMAR’s MBT projects were audited; COA issued a disallowance. Arcena’s appeal was dismissed as untimely; Supreme Court upheld COA’s decision for procedural noncompliance.
Long 24 min
1.4x of typical case length

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