POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION (PSALM), REPRESENTED BY MR. EMMANUEL R. LEDESMA, JR., IN HIS CAPACITY AS PRESIDENT AND CHIEF EXECUTIVE OFFICER (CEO), AND THE CONCERNED AND AFFECTED OFFICERS OF PSALM, PETITIONERS, VS. COMMISSION ON AUDIT (COA), RESPONDENT. [G.R. No. 216606]…
- G.R. Number: G.R. No. 213425
- Promulgated: 2021-04-27
Keywords
Rule 64 Rules of Court, Rule 65 Rules of Court, Republic Act No. 9136, Section 397(c) Government Accounting and Auditing Manual Volume I, COA Circular No. 89-300, COA Circular No. 2006-001, COA Circular No. 2009-006, Rule 38 Revised Rules of Court, COA Resolution No. 2011-006, COA Circular No. 2012-001, COA Circular No. 85-55A, COA Circular No. 2012-003, Article III Section 1 1987 Constitution, Article 2154 Civil Code, Article 22 Civil Code, Administrative Code of 1987 Section 43, Administrative Code of 1987 Section 38, Article IX-D Section 2(1) 1987 Constitution, Doctrine of Immutability of Judgment, Ubi lex non distinguit, nec nos distinguere debemus