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CESB vs. COA

CAREER EXECUTIVE SERVICE BOARD, REPRESENTED BY ITS EXECUTIVE DIRECTOR, MARIA ANTHONETTE VELASCO-ALLONES, PETITIONER, V. COMMISSION ON AUDIT; THE AUDIT TEAM LEADER, CAREER EXECUTIVE SERVICE BOARD; AND THE SUPERVISING AUDITOR, CLUSTER A - GENERAL PUBLIC SERVICES I, NATIONAL GOVERNMENT SECTOR, RESPONDENTS.

G.R. No. 212348 | 2018-06-19

D E C I S I O N
 
BERSAMIN, J.:
 
By petition for certiorari and prohibition, petitioner Career Executive Service Board (CESB), through its then Executive Director Maria Anthonette Velasco-Allones, assails COA Decision No. 2010-121 rendered on November 19, 2010 by the Commission on Audit (COA) affirming the Notice of Disallowance (ND) issued by the Audit Team Leader (ATL) vis-a-vis the payment of the monetary benefits for Calendar Years (CY) 2002 and 2003 to its covered officials and employees out of the CESB's savings.[1]
 
The CESB asserts herein that COA Decision No. 2010-121 was null and void for having been...