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MARITIME INDUSTRY AUTHORITY, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

MARITIME INDUSTRY AUTHORITY, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 185812 | 2015-01-13

EN BANC
 
D E C I S I O N

LEONEN, J.:
 

This case involves the validity of the grant of allowance and incentives to the officers and employees of petitioner Maritime Industry Authority. We revisit the interpretation and application of Section 12 of the Compensation and Position Classification Act of 1989.[1]
 
The Resident Auditor issued notices of disallowance on the allowances and incentives received by the officers and employees of Maritime Industry Authority.[2] The Legal and Adjudication Office of the Commission on Audit upheld the notices of disallowance issued.[3] The Commission on Audit affirmed the notices of disallowance....