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Minerva Franco vs COA and Sec of Dept of Budget & M

MINERVA FRANCO, petitioner vs. COMMISSION ON AUDIT and SECRETARY OF THE DEPARTMENT OF BUDGET and MANAGEMENT, respondents.

G.R. No. 128001 | 1999-09-22

D E C I S I O N


MENDOZA, J.:

This is a petition for certiorari to set aside the decision,1 [Per Chairman Celso D. Gangan and Commissioners Rogelio B. Espiritu and Sofronio B. Ursal.] dated November 21, 1996, of respondent Commission on Audit (COA) disallowing the disbursement by the Product Development and Design Center of the Philippines (PDDCP) of the amount of P379,200.00 for the payment in 1990 of loyalty awards to its officers and employees. In the alternative, the petition seeks, by way of mandamus, to compel respondent Department of Budget and Management (DBM) to act on two letters of PDDCP requesting authority to use its savings...