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Power Sector Assets and Liabilities Management Corp vs. COA

POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION REPRESENTED BY MR. EMMANUEL R. LEDESMA, JR., IN HIS CAPACITY AS PRESIDENT AND CHIEF EXECUTIVE OFFICER, AND THE CONCERNED AND AFFECTED OFFICERS AND EMPLOYEES OF PSALM, PETITIONERS, V. COMMISSION ON AUDIT, RESPONDENT. G.R. No. 218177 POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION REPRESENTED BY MS. MARIA LOURDES S. ALZONA, IN HER CAPACITY AS OFFICER-IN-CHARGE, OFFICE OF THE PRESIDENT AND CEO, AND THE CONCERNED AND AFFECTED OFFICERS AND EMPLOYEES OF PSALM, PETITIONERS, V. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 205490/G.R. No. 218177 | 2020-09-22

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

In G.R. No. 205490,[1] petitioners Power Sector Assets and Liabilities Management Corporation (PSALM) represented by its President and Chief Executive Officer (CEO) Emmanuel R. Ledesma, Jr., and the concerns officers and employees of PSALM question the Commission on Audit -Commission Proper (COA-CP) Decision No. 2012-270[2] dated December 28, 2012, affirming the disallowance of the 2009 MAB granted to PSALM officers and employees in the amount of P5,586,999.60.

In G..R. No. 218177,[3] the same petitioners, albeit this time PSALM is represented by...