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NAPOCOR Board of Directors vs. COA [DECISION]

NATIONAL POWER CORPORATION BOARD OF DIRECTORS MARGARITO B. TEVES, ROLANDO G. ANDAYA, JR., PETER B. FAVILA, ARTHUR C. YAP, ELEAZAR P. QUINTO, RONALDO V. PUNO, AUGUSTO B. SANTOS, AND FROILAN A. TAMPINCO, PETITIONERS, V. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 242342 | 2020-03-10

EN BANC
 
D E C I S I O N
 
REYES, J. JR., J.:
 
Before the Court is a Petition for Certiorari under Rule 64 of the Revised Rules of Court seeking to reverse and set aside the February 16, 2017 Decision[1] and the March 15, 2018 Resolution[2] of the Commission on Audit (COA) which affirmed the Notice of Disallowance (ND) No. NPC 11-004-10.
 
Factual Background
 
On September 10, 2009, the National Power Corporation (NPC) Board of Directors (petitioners), through Board Resolution No. 2009-52, authorized the payment of Employee Health and Wellness Program and Related Financial Assistance (EHWPRFA) to...