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POEA and OWWA vs. COA

PHILIPPINE OVERSEAS EMPLOYMENT ADMINISTRATION (POEA), REPRESENTED BY ITS ADMINISTRATOR HANS LEO J. CACDAC, AND OVERSEAS WORKERS WELFARE ADMINISTRATION (OWWA), REPRESENTED BY ADMINISTRATOR REBECCA J. CALZADO, PETITIONERS, VS. COMMISSION ON AUDIT, REPRESENTED BY CHAIRPERSON MA. GRACE M. PULIDO-TAN, RESPONDENT

G.R. No. 210905 | 2020-11-17

EN BANC
 

D E C I S I O N
 
 
GAERLAN, J.:
 
This petition for certiorari under Rules 64 and 65 of the Rules of Court assails Decision No. 2011-023[1] dated January 31, 2011, and Decision No. 2013-226[2] dated December 23, 2013, both rendered by the Commission on Audit (COA), which affirmed the disallowance of the payment of P19,356,934.18 from the daily collections of the Overseas Workers Welfare Administration (OWWA) as incentive allowance to the employees and officials of the Philippine Overseas Employment Administration (POEA).
 
The Facts

On May 1, 1977, the Welfare Fund for Overseas Workers...