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[4/5] Rogelio Alvizo, et al vs Hon Sandiganbayan and PEOPLE

[4/5] ROGELIO ALVIZO, FLORITO MONTECILLO, POMPEYO ALMAGRO and CATALINO MAGNO, JR., petitioners, vs. THE HONORABLE SANDIGANBAYAN and PEOPLE OF THE PHILIPPINES, respondents.

G.R. Nos. 98494-98692 | 2003-07-17

All the regular LAAs bore the rubber stamps of the Accounting Division of Region VII indicating the date when they were released and the signature of the person who released the same which the fake LAAs did not have. The appropriation law which authorized such expenditure was indicated in the regular LAAs but it was not so indicated in the fake LAAs.

All regular LAAs were dated while five fake LAAs were undated. COA Auditor Paredes explained during her cross-examination that the LAA must be dated because under budgetary regulations, the funds intended for a particular quarter becomes self-executory only at the beginning of that quarter;...