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DBP vs. COA

DEVELOPMENT BANK OF THE PHILIPPINES, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. Nos. 210965 & 217623 | 2022-03-22

D E C I S I O N
 
ZALAMEDA, J.:
 
Before this Court are the consolidated cases[1] filed by petitioner Development Bank of the Philippines (DBP) against respondent Commission on Audit (COA) regarding the Notices of Disallowance (NDs) issued by COA. G.R. No. 210965 is a Petition for Certiorari[2] seeking to annul COA Decision No. 2012-030[3] dated 13 March 2012 and COA Resolution[4] dated 06 December 2013, while in G.R. No. 217623,[5] petitioner seeks to set aside COA Decision No. 2013-216 dated 03 December 2013,[6] and COA Resolution dated 17 March 2015.[7] These cases were...