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Encarnacion E. Santiago vs. COA, et al.

ENCARNACION E. SANTIAGO, Petitioner, versus COMMISSION ON AUDIT and THE DIRECTOR OF THE COMMISSION ON AUDIT, REGIONAL OFFICE NO. V, Respondents.

G.R. No. 146824 | 2006-06-15

D E C I S I O N


AZCUNA, J.:

This is a special civil action for certiorari raising a question of law: Can the salary of a government employee be ordered withheld, retained and applied to the payment of public funds allegedly embezzled under the employee's care on the basis of an audit report and the filing of administrative and criminal cases against the employee? 

The antecedents are as follows:

On June 16, 1998, COA State Auditors Erlinda B. del Rosario and Rodolfo T. Follero, assigned at the Provincial Auditor's Office, Pili, Camarines Sur, examined the cash and accounts of petitioner municipal treasurer covering the period from June...