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Department Of Energy Vs. Commission On Audit

DEPARTMENT OF ENERGY, petitioner, vs. COMMISSION ON AUDIT, respondent.

G.R. No. 113747 | 1994-12-01

D E C I S I O N


REGALADO, J.:

This is an original action for certiorari from Commission on Audit (COA) Decision No. 94-004, dated January 11, 1994, 1 which affirmed the disallowance by its resident auditor of the amount of P1,860,000.00 representing the grant of loyalty awards to the employees of petitioner Department of Energy.

The Department of Energy was formerly known as the Office of Energy Affairs (OEA). On April 4, 1990, the OEA Awards Committee was created by said office under Special Order No. 90-04-16 2 pursuant to Civil Service Commission (CSC) Memorandum Circular No. 56, series of 1989, providing the Implementing Guidelines...