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Melloria vs. Jimenez

RAQUEL C. MELLORIA, MUNICIPAL ACCOUNTANT, EDUARDA A. CASADOR, MUNICIPAL TREASURER, MUNICIPALITY OF LAAK, PROVINCE OF COMPOSTELA VALLEY, PETITIONERS, VS. DIRECTOR FLERIDA A. JIMENEZ, IN HER CAPACITY AS HEAD, INTELLIGENCE AND CONFIDENTIAL FUNDS AUDIT UNIT, OFFICE OF THE CHAIRPERSON, AND COMMISSION ON AUDIT, RESPONDENTS.

G.R. No. 245894 | 2023-07-11

D E C I S I O N
 
DIMAAMPAO, J.:
 
Certifying officers who were merely performing ministerial duties not related to the legality or illegality of the disbursement may be excused from the liability to return the disallowed amounts on account of good faith.
 
At the crosshairs of the instant Petition for Certiorari[1] filed by Raquel C. Melloria and Eduarda A. Casador (petitioners) are the Decision No. 2018-007[2] and the Resolution No.2019-008[3] of the Commission on Audit (COA).

Petitioners asseverate that the COA gravely abused its discretion in affirming Notice of Disallowance (ND) No. 2014-12-0013,[4]...