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Home Development Mutual Fund vs COA

HOME DEVELOPMENT MUTUAL FUND represented by its acting President and Chief Executive Officer, ATTY. ROMERO FEDERICO S. QUIMBO, Petitioner, versus COMMISSION ON AUDIT represented by the Chairman, GUILLERMO N. CARAGUE, Respondent.

G.R. No. 157001 | 2004-10-19

DECISION



CARPIO, J.:





The Case







Before the Court is a special civil action for certiorari[1] to reverse the

Decision dated 22 August 2002[2] and the Resolution dated 30 January 2003[3] of the Commission on Audit ("COA"). The COA sustained the decision of the Corporate Audit Office, which affirmed the disallowance of payment of amelioration allowance by the Home Development Mutual Fund ("HDMF") to the DBP Service Corporation ("DBPSC") personnel.





The Antecedent Facts


The HDMF is a government-owned and controlled corporation created under Presidential Decree No. 1752 ("PD 1752"),[4] as amended. On 25 March 1995, the...