Back

DBP vs. COA

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

G.R. No. 262193 | 2023-07-11

D E C I S I O N
 
 
GAERLAN, J.:
 
Before Us is a Petition for Certiorari[1] under Rule 64 of the Rules of Court filed by the Development Bank of the Philippines (DBP), seeking to annul and set aside the Decision No. 2018-197[2] dated January 30, 2018 and the Decision No. 2022-072[3] dated January 24, 2022 of the Commission on Audit (COA). The COA disallowed the payment of the money value of the leave credits (MVLC) of DBP officials and employees computed based on, their gross monthly cash compensation.
 
The Antecedents

On March 7, 2005, DBP issued Circular No. 10, amending provision number 4 of DBP...