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TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA), PETITIONER, VS. THE COMMISSION ON AUDIT, CHAIRPERSON MA. GRACIA M. PULIDO TAN, COMMISSIONER JUANITO G. ESPINO, JR., AND COMMISSIONER HEIDI L. MENDOZA, RESPONDENTS.

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA), PETITIONER, VS. THE COMMISSION ON AUDIT, CHAIRPERSON MA. GRACIA M. PULIDO TAN, COMMISSIONER JUANITO G. ESPINO, JR., AND COMMISSIONER HEIDI L. MENDOZA, RESPONDENTS.

G.R. No. 204869 | 2014-03-11

EN BANC
 
D E C I S I O N

 
CARPIO, J.:
 
The Case

This is a petition for certiorari[1] with prayer for issuance of temporary restraining order or writ of preliminary injunction to annul Decision  No. 2012-210[2] of the Commission on Audit (COA). The COA disallowed payments of Extraordinary and Miscellaneous Expenses (EME) by the Technical Education and Skills Development Authority (TESDA) to its officials.
 
The Facts

Upon post audit, the TESDA audit team leader discovered that for the calendar years 2004-2007, TESDA paid EME twice each year to its officials from two sources: (1) the General Fund for...