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TESDA vs. Commission on Audit (COA)

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA), PETITIONER, VS. THE COMMISSION ON AUDIT; CHAIRMAN REYNALDO A. VILLAR; COMMISSIONER JUANITO G. ESPINO, JR.; AND COMMISSIONER EVELYN R. SAN BUENAVENTURA, RESPONDENTS.

G.R. No. 196418 | 2015-02-10

EN BANC
 
D E C I S I O N

BERSAMIN, J.:

Being assailed is the March 23, 2010 decision issued in COA Decision No. 2010-039,1 whereby the Commission on Audit (COA) affirmed the findings of the COA Legal and Adjudication Office (LAO) as regards the issuance of Audit Observation Memorandum (AOM) No. 04-005 (101) dated January 26, 20042 disallowing the payment by petitioner Technical Education and Skills Development Authority (TESDA) of the healthcare maintenance allowance of P5,000.00 to covered TESDA employees for the year 2003.

Antecedents
 
The TESDA, an instrumentality of the Government established under Republic Act No. 7796,...