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[G.R. No. 140108. November 16, 1999]

HOME DEV'T. MUTUAL FUND vs. COA

EN BANC

Gentlemen:

Quoted hereunder, for your information, is a resolution of this Court dated NOV 16 1999.

G.R. 140108(Home Development Mutual Fund [Pag-Ibig Fund] vs. Commission on Audit.)

Petitioner brought this special civil action for certiorari to annul Decision Nos. 98-489 dated December 14, 1998 and 99-139 dated August 24, 1999, both of respondent Commission on Audit. It appears that respondent COA disallowed in audit petitioner's matching contributions to its employees' Pag-Ibig II Program amounting to P7,306,562.00, on the ground that the same exceeded the allowable maximum matching contribution of 2% of the monthly compensation of covered employees. The records show that petitioner received COA Decision No. 98-489 on January 20, 1999, and moved for the reconsideration thereof twenty-six (26) days later, on February 15, 1999. On September 10, 1999, petitioner received the second assailed COA Decision No. 99-139 which denied its Motion for Reconsideration. Under the Rules, petitioner had only five (5) days to file this special civil action for certiorari. More specifically, Rule 64, Section 3 of the 1997 Rules of Civil Procedure, which governs the filing of petitions for certiorari to this Court from judgments and final orders or resolutions of the Commission on Elections and the Commission on Audit, provides:

Time to file petition. --- The petition shall be filed within thirty (30) days from notice of the judgment or final order or resolution sought to be reviewed. The filing of a motion for new trial or reconsideration of said judgment or final order or resolution, if allowed under the procedural rules of the Commission concerned, shall interrupt the period herein fixed. If the motion is denied, the aggrieved party may file the petition within the remaining period, but which shall not be less than five (5) days in any event, reckoned from notice of denial.

Therefore, the instant petition, filed on October 8, 1999, is filed out of time.

ACCORDINGLY, the petition is DISMISSED.

Very truly yours,

LUZVIMINDA D. PUNO

Clerk of Court

(Sgd.) MA. LUISA D. VILLARAMA

Asst. Clerk of Court

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