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Estalilla vs. COA

ELENA A. ESTALILLA, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 217448 | 2019-09-10

D E C I S I O N
 
BERSAMIN, C.J.:
 
A municipal treasurer who merely certifies to the availability of funds is not liable for the disallowance of the disbursement unless she has falsified the certification.
 
The Case

Petitioner Elena A. Estalilla seeks the review and setting aside of the decision promulgated on December 29, 2014,[1] whereby the Commission on Audit (COA) dismissed her appeal and held her liable in the amount of P35,591,200.00,thusly:
 
WHEREFORE, premises considered, the petition for review of Ms. Elena A. Estalilla of the denial of her Omnibus Motion to Lift the Notice of Finality of Decision and...