FACTS:  Petitioner CESB granted to its officials and employees various monetary benefits in CY 2002 and CY 2003 pursuant to Section 2, Article V of the Collective Negotiation Agreement it had entered into with the Samahan ng Kawaning Nagkakaisasa Diwa, Gawa at Nilalayon (SANDIGAN), a duly accredited organization of its employees. Upon post-audit, respondent the… Read More Career Executive Service Board v. Commission on Audit G.R. No. 212348 June 19, 2018 Legislative Department, Appropriation and Re-alignment, COA