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Small Business Corporation vs. COA

SMALL BUSINESS CORPORATION, Petitioner, vs. COMMISSION ON AUDIT, Respondent. Present: SERENO, C.J., CARPIO, VELASCO, JR., LEONARDO-DE CASTRO, PERALTA, BERSAMIN, DEL CASTILLO, PERLAS-BERNABE, LEONEN, JARDELEZA, CAGUIOA, MARTIRES, TIJAM, REYES, JR., and GESMUNDO, JJ.

G.R. No. 230628 | 2017-10-03

Republic of the Philippines
Supreme Court
Manila
 
EN BANC
 
DECISION
 
VELASCO, JR., J.:
 
For resolution of the Court is the Petition for Certiorari filed by petitioner Small Business Corporation (SB Corp.) dated April 7, 2017, pursuant to Rule 64, Section 1 in relation to Rule 65, Section 1 of the Rules of Civil Procedure. Petitioner assails the Decision of the Commission on Audit (COA) En Banc dated February 16, 2007,1 which sustained the validity of Notice of Disallowance (ND) No. 14-001-401000-(13) dated August 27, 2014, disallowing the payment of merit increase to five officers of petitioner, amounting to a total of...