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

Decision 19 Oa G.R. No. 276775 6758 and DBM CCC No. 10. the EMEs were disallowed not for mere procedural reasons but for being udéra vires, so they cannot be considered benefits genuinely given in consideration of services rendered. ACCORDINGLY, the Petition for Certiorari is DISMISSED. The Decision Nos. 2020-487 and 2023-457 of the Commission on Audit, dated January 31, 2020 and December 7, 2023, are AFFIRMED WITH MODIFICATION, in that petitioner Wilkelmina A. Aquino is ABSOLVED from liability to return the amounts disallowed therenncer. SO ORDERED. SAMUEL H. GAERLAN Associate Justice WE CONCUR: (On official business) ALEXANDER G. GESM Chief Justice INDO “KE K LEONEN— ALFREDO B Senior Associate Justice and: _ Ass Acting Chief Justice Per Special Order No. 3308 dated July 3, 2026 » CAGUION c ui RAI HEN MUM TENG Associate Justice AZARO-TAVIER ate Justice