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SSS vs. COA

SOCIAL SECURITY SYSTEM, PETITIONER., VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 231391 | 2021-06-22

D E C I S I O N
 
INTING, J.:
 
Before the Court is a Petition for Review on Certiorari[1] under Rule 64 of the Rules of Court seeking to annul and set aside Decision No. 2015-280[2] dated November 23, 2015 and Notice No. 2017-014[3] dated April 11, 2017 of the Commission on Audit (COA) Proper which affirmed the Notice of Disallowance No. (ND) 2010-004 (2006-2009)[4] dated October 11, 2010 amounting to P2,108,213.36 against the Social Security System (SSS) officials and employees who are not members of the collective negotiation unit.[5]
 
The Antecedents


The Social Security Commission (SSC) passed...