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NTC vs. COA and Aguinaldo [DECISION]

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

G.R. No. 232199 | 2020-12-01

EN BANC
 

D E C I S I O N
 
 
INTING, J.:
 
This resolves the Petition for Certiorari[1] under Rule 65, in relation to Rule 64, of the Rules of Court filed by the relational Transmission Corporation (TRANSCO) assailing the Decision No. 2017-154[2] dated May 18, 2017 of the Commission on Audit (COA). In the assailed Decision, the COA Proper upheld the Notice of Disallowance No. (ND) TC-10-004(09) dated June 16, 2010 on the payment of excessive separation benefits to Mr. Sabdullah T. Macapodi (Macapodi) amounting to P883,341.63.[3]
 
The Antecedents

Congress enacted Republic Act No. (RA) 9136, or the Electric...