Majorie T.

Arimado

Republic of the Philippines

COMMISSION ON AUDIT
Office of the Regional Director
COA Regional office No. V
Legazpi City

CARINA AZUL
ZYRA LIM
LEN ABANTO, ET.AL.,
Appellants,
For: Appeal on Notice of Disallowance
-versus- ND No. 20-02-56464

JASON HERNANDEZ
State Auditor III
Appellee.
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MEMORANDUM OF APPEAL

APPELLANTS, by counsel and unto this Honorable Office of the COA Regional Director, most
respectfully aver THAT:

1. Appellants were in receipt of the subject Notice of Disallowance with No. 20-02-56464 from
the Office of the Auditor, COA, Daet, Camarines Norte on January 20, 2021, thus they have
six (6) months within which to file appeal memorandum
2.
PRAYER

WHEREFORE, premises considered, it is most respectfully prayed unto this Honorable Office of
the COA Regional Director that the findings on the notice of disallowance subject of the instant appeal be
reversed, set aside and or vacated.
Other reliefs and remedies that are just and equitable under the premises are likewise prayed for.
May 31, 2022, Daet, Camarines Norte for COA Regional Office No. V in Legazpi City.
Respectfully submitted.
May 21, 2022, Legazpi City.
 ATTY. GLENN DEVORA
Counsel for the Appellants
Verzona Law Office, Legazpi City
Roll of Attorney No. 9595
IBP No. 123456/ 06/14/2014/Legazpi City
PTR No. 95956/ 06/04/2014/Legazpi City

Copy furnished:
BY PERSONAL SERVICE

JASON HERNANDEZ
State Auditor III
Audit Team R5-02