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Genuino vs. COA

EFRAIM C. GENUINO, PETITIONER, VS. COMMISSION ON AUDIT (COA), COMMISSION PROPER, OFFICE OF THE DIRECTOR, CORPORATE GOVERNMENT SECTOR, CLUSTER 6, REPRESENTED BY DIRECTOR JOSEPH B. ANACAY, AND OFFICE OF THE SUPERVISING AUDITOR, REPRESENTED BY BELEN B. LADINES, IN HER CAPACITY AS COA SUPERVISING AUDITOR - PHILIPPINE AMUSEMENT AND GAMING CORPORATION, RESPONDENTS.

G.R. No. 258159 | 2023-06-13

D E C I S I O N
 
SINGH, J.:
 
The case before the Court is a Petition for Certiorari[1] filed by petitioner Efraim C. Genuino (Genuino), which assails the Commission on Audit (COA) Decision No. 2019-115, dated April 22, 2019 (the Assailed Decision),[2] as well as COA Decision No. 2021-263, dated October 7, 2021 (the Assailed Resolution)[3] (collectively, the COA Decisions). The COA Decisions affirmed the COA Corporate Government Sector (CGS) – Cluster 6 Decision No. 2015-024,[4] dated October 29, 2015, which, in turn, affirmed the Notice of Disallowance (ND) No. 2013-001(08/09),[5] dated...