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Magaso vs. Hon. COA

VIOLETA C. MAGASO, PETITIONER, VS. THE HON. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 219425 | 2023-10-01

EN BANC
 
D E C I S I O N
 
ZALAMEDA, J.:
 
Our laws mandate that disbursements of government funds shall invariably bear the approval of the proper officials.[1] Time and again, We are confronted with situations where the signatories of an accountable form disavow liability based on blind reliance on the presumption of regularity. Undoubtedly, as in this case, their signature as approvers or certifiers were not meant to be mere rubber stamps and their duty as such is not ministerial. Nonetheless, their liability will be determined based on the extent of their participation in a disallowed transaction.[2]
 
The Case

This...