Joint Appeal Memorandum

Republic of the Philippines

COMMISSION ON AUDIT REGIONAL OFFICE NO. 11 Davao City

ASTERIO C. GALLARDO Disallowance BELTASAR L. GELLA NORMA B. OCCE$A %ETER &AMES '. (A) TA*  ALANODIN B. IBRA RODOLFO M. CRISTOBAL A++ellants,

In Re: Notice of No. 1!"##!"1#1

-s. AURORA L. LABAGALA State A/ito0  ATT*. CONCE%CION C. LAGO S+e0-isin2 A/ito0 Co33ission on A/it %4ili++ines %o0ts At4o0it5 Da-ao Cit5 6 """""""""""""""""""""""""""" """""""""""""""""""""""""""""""""""""""""" """"""""""""""""" """ 6

 &OINT A%%EAL A%%EAL MEMORANDUM Appellants, to this Honorable Commission, respectfully submit this Memorandum of  Appeal to the Notice of Disallowance with Number 1!""!1"1 and most respectfully aver that#

%REFATOR* STATEMENT $ell!entrenched in %urisprudence is the time!honored principle that the law bestows upon a public o&cial the presumption of re'ularity in the dischar'e of ones o&cial duties and functions( Convincin' and stron' evidence is indispensable to refute this presumption( As in this instant case involves the performance by the undersi'ned of  their o&cial functions(

STATEMENT OF T(E CASE Appellants see) for the reversal of the audit allowance passed by the A*R+RA ( A-A.AA , /tate Auditor 0 and A223( C+NC4PC0+N C( A.+, /upervisin' Auditor of  Commission on Audit, Re'ional +&ce No( 50 concernin' the payment for the Pro%ect# Construction of Ma)ar $harf $aste $ater 2reatment 6acility, Port of .eneral /antos, .eneral Ma)ar to AAD+ C+N/2R*C20+N C+MPAN3 in the amount of Pesos# /even Hundred 2housand 2wo Hundred /eventy 6our and 6orty Centavos 7Php8"",98(9":(

TIMELINESS OF T(E A%%EAL 1( +n ;anuary 1", "1A?:( ( 2he said ND was received by appellants on ;anuary 11, "1M?:E 1"(+n /eptember 8, "1", PDM Abdussabor A( /awad%aan responded to the aforesaid A+M No( 1"!""1 dated Au'ust @, "1" of the appellee /tate Auditor aba'ala which contains the commentsFposition of PPA, PD+!/outhern Mindanao# 11(+n +ctober 11, "1, the procurin' entity was surprised to receive an 0ndorsement etter dated /eptember 1, "1 from appellee /tate Auditor aba'ala concernin' the Narrative Report of Mr( DelBn M( Corotan, /tate Auditor 00, C+A Re'ional +&ce 50 on the alle'ed deBciency of the post ualiBcation of the bidders conducted by the -AC members and 2$. based on his inspection conducted on the implemented pro%ectE 1(+n ;anuary 1", "1