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SSS vs. COA

SOCIAL SECURITY SYSTEM, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 244336 | 2020-10-06

EN BANC
 
D E C I S I O N
 
LAZARO-JAVIER, J.:
 
The Case

This Petition for Review on Certiorari seeks to nullify the Decision No. 2018-305 dated March 15, 2018[1] of the Commission on Audit (COA), affirming the disallowance of the 2005, 2006, 2007, and 2008 Collective Negotiation Agreement (CNA) Incentives paid to the rank and file employees of the Social Security System - Western Mindanao Division (SSS-WMD) in the total amount of P9,333,319.66.
 
Antecedents

During the calendar years 2005,2006,2007 and 2008,[2] petitioner Social Security System (SSS) granted and released CNA incentives to its Western...