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Development Bank of the Philippines Vs. Commission on Audit, et al.

DEVELOPMENT BANK OF THE PHILIPPINES, Petitioner, vs. COMMISSION ON AUDIT, JANEL D. NACION, Director IV, Legal Services Sector of COA, and the Supervising Auditor of the Development Bank of the Philippines, Respondents.

G.R. No. 202733 | 2014-09-30

EN BANC
 
DECISION

PERALTA, J.:
 
Before the Court is a petition for certiorari under Rule 65 in relation to Rule 64 of the Rules of Court, seeking to reverse and set aside Decision No. 2011-055 1 and Resolution No. 2012-099,2 dated August 17, 2011 and July 12, 2012, respectively, of the Commission on Audit (COA). 
 
The antecedent facts are as follows:

On April 5, 2005, the Corporate Auditor of the Development Bank of the Philippines (DBP), Adela L. Dondonilla, issued Audit Observation Memorandum No. HO-BOD-AO-2004-002,3 noting that the following foreign travels of former DBP Chairman Vitaliano N....