RENE FIGUEROA, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT. G.R. NO. 213497 PHILIP G. LO AND MANUEL C. ROXAS, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENT. G.R. NO. 213655 EFRAIM C. GENUINO, PETITIONER, VS. COMMISSION ON AUDIT (COA), COA OFFICE OF THE DIRECTOR, CORPORATE GOVERNMENT SECTOR,…
- G.R. Number: G.R. No. 213212
- Promulgated: 2021-04-27
Keywords
Presidential Decree No. 1869 Section 15, Presidential Decree No. 1067-A, Presidential Decree No. 1067-B, Presidential Decree No. 1399, Republic Act No. 9487, Article IX-D Sections 2(1) and 3 1987 Constitution, Rule 64 Rules of Court, Rule IV Section 4 2009 Revised Rules of Procedure of the Commission on Audit, Doctrine of Separation of Powers, Doctrine of Stare Decisis, Public Office as a Public Trust, Government-Owned and Controlled Corporations (GOCCs), Commission on Audit (COA) Jurisdiction, Disallowance of Funds, Illegal Disbursements, Ultra Vires Acts, Certiorari, Grave Abuse of Discretion, Notice of Disallowance (ND), Post-audit examination