276775 Teresita P. De Guzman, et al. Vs. Commission on Audit — Official PDF

Supreme Court of the Philippines GFFICE OF THE SPOKESPERSON | ya 0 ome ee a Republic of the PHIlIppINET esovsccomarno, MMO) | Supreme Court Manila EN BANC TERESITA P. DE GUZMAN, in her capacity as former General Manager; MONA LISA PENAFIEL, in her capacity as former Audit Supervisor; JOEL WADWADAN, in his capacity as former Watershed/ROW Supervisor; WILHELMINA A. AQUINO, in her capacity as Senior Accountant; SALVADOR M. ROYECA, in_ his capacity as Former Assistant General Manager-Technical; MA. LUISA TENEDERO, in her capacity as Assistant General Manager for Finance, Admin and Commercial; ATTY. MOISES P. CATING (+), DR. GINA ROMILLO-CO, MARIA ROSARIO LOPEZ, EMMANUEL MALICDEM, RODOLFO TABANGIN, and RAMSAY COLORADO, in _ their capacities as former members of the BAGUIO WATER DISTRICT Board of Directors; and RENATO RONDEZ, in his capacity as incumbent member of the Board, Petitioners, - versus - COMMISSION ON AUDIT, Respondent. G.R. No. 276775 Present: GESMUNDO,* C.J, LEONEN,”™ Acting CL, CAGUIOA, HERNANDO, LAZARO-JAVIER, INTING, ZALAMEDA, GAERLAN, ROSARIO, LOPEZ," DIMAAMPAO, MARQUEZ,” KHO, SINGH,’ and VILLANUEVA, J/. Promulgated: July 8, 2026 Noone PD Ad Deo NO DECISION GAERLAN, J.: / Designated as Acting Chief Justice per Special Order No. 3308 dated July 3, 2026. * On leave. \)