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NTC vs. COA and Aguinaldo

NATIONAL TRANSMISSION CORPORATION, PETITIONER, VS. COMMISSION ON AUDIT (COA) AND COA CHAIRPERSON MICHAEL G. AGUINALDO, RESPONDENTS.

G.R. No. 244193 | 2020-11-10

EN BANC
 
 
D E C I S I O N
 
DELOS SANTOS, J.:
 
A certification which does not substantiate "the paying out of an account payable," or a disbursement is not a valid document to support the claim for reimbursement of extraordinary and miscellaneous expenses (EME) of the officials of government owned and controlled corporations (GOCCs), government financial institutions (GFIs), and their subsidiaries. The Commission on Audit (COA) can properly disallow in audit the EME disbursement for violation of COA Circular No. 2006-001.[1] Consequently, the approving/certifying officers who acted in bad faith or with malice...