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PhilHealth vs. COA

PHILIPPINE HEALTH INSURANCE CORPORATION, Petitioner, vs. COMMISSION ON AUDIT, MA. GRACIA PULIDO TAN, JANET D. NACION, Director IV, Respondents. Present: SERENO, CJ, CARPIO, VELASCO, JR., LEONARDO-DE CASTRO, BRION, PERALTA, BERSAMIN, DEL CASTILLO, PEREZ, MENDOZA, REYES, PERLAS-BERNABE, LEONEN, JARDELEZA, and CAGUIOA, JJ

G.R. No. 213453 | 2016-11-29

Republic of the Philippines
Supreme Court
Manila
 
EN BANC
 
DECISION
 
PERALTA, J.:
 
Before the Court is a special civil action for certiorari under Rule 64, in relation to Rule 65 of the 1997 Rules of Civil Procedure, as amended, seeking to reverse and set aside the Decision No. 2013-208 1 dated November 20, 2013 and Resolution dated April 4, 2014 of the Commission on Audit (COA), which affirmed the Notice of Disallowance (ND) Philippine Health Insurance Corporation (PHIC) 2008-003 (2004)2 dated February 7, 2008 of the COA Legal Service. 
 
The antecedent facts are as follows: 
 
The instant case stems...