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National Amnesty Commission vs. Commission on Audit (COA)

NATIONAL AMNESTY COMMISSION, petitioner, vs. COMMISSION ON AUDIT, JUANITO G. ESPINO, Director IV, NCR, Commission on Audit, and ERNESTO C. EULALIA, Resident Auditor, National Amnesty Commission. respondents.

G.R. No. 156982 | 2004-09-08

EN BANC
D E C I S I O N
 
CORONA, J.:

This petition for review1 seeks to annul the two decisions of respondent Commission on Audit (COA)2 dated July 26, 20013 and January 30, 2003,4 affirming the September 21, 1998 ruling5 of the National Government Audit Office (NGAO). The latter in turn upheld Auditor Ernesto C. Eulalia's order disallowing the payment of honoraria to the representatives of petitioner's ex officio members, per COA Memorandum No. 97-038.

Petitioner National Amnesty Commission (NAC) is a government agency created on March 25, 1994 by then President Fidel V. Ramos through Proclamation No. 347. The NAC is tasked to...