JUSTICE MARTIN VILLARAMA, JR.: DECISIONS, ORDERS OR RULINGS OF THE COMMISSION ON AUDIT MAY BE BROUGHT TO THE SUPREME COURT ON CERTIORARI UNDER RULE 65 BY THE AGGRIEVED PARTY

To begin with, petitioner availed of the wrong remedy in filing a petition for review under Rule 45. Article IX-A, Section 7 of the Constitution provides that decisions, orders or rulings of the Commission on Audit may be brought to the Supreme Court on certiorari by the aggrieved party (Reyes v. Commission on Audit, G.R. No. 125129, March 29, 1999, 305 SCRA 512, 516 cited in CANDELARIO L. VERZOSA, JR. VS. GUILERMO N. CARAGUE, G.R. NO. 157838, MARCH 8, 2011, VILLARAMA, JR., J.).