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Power Sector Assets and Liabilities Management Corporation 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, MEMBERS OF THE PSALM BOARD OF DIRECTORS AND THE CONCERNED AND AFFECTED OFFICERS OF PSALM, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 211376 | 2021-12-07

D E C I S I O N
 
INTING, J.:
 
This Petition for Certiorari (With Urgent Application for a Status Quo Ante Order or Temporary Restraining Order and/or Writ of Preliminary Mandatory Injunction)[1] under Rule 64, in relation to Rule 65, of the Rules of Court assails the Decision No. 2012-230[2] dated December 5, 2012 and the Resolution[3] dated December 6, 2013 of the Commission on Audit (COA) Proper which upheld Notice of Disallowance (ND) No. 09-0003-(08)[4] dated August 20, 2009 that covered the total amount of P1,110,078.89 as business development expenses (BDE) claimed by Power Sector...