FACTS: Petitioners are department managers of the Local Water Utilities Administration (LWUA), a government-owned and controlled corporation, who, together with 28 other LWUA officials, sought reimbursement of their extraordinary and miscellaneous expenses (EME). The COA, through the Supervising Auditor  (SA) assigned to the LWUA, issued Audit Observation Memorandum (AOM) No. AOM-2006-27, revealing the reimbursements  to… Read More ESPINAS v. COA G.R. No. 198271  April 1, 2014, Separation of Powers, Rule 64, Rules of Court, Commission on Audit