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

276775 — Promulgated July 8, 2026 · 2026 · Supreme Court 2026 / Decision or signed resolution

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Decision G.R. No. 276775 EME under the 2009 GAA." The following BWD officers and employees were held liable for the refund of the disallowed amounts: Name Position Participation in the | Participation in the Disallowed Present Petition Disbursements _| Moises P. Cating Rodolfo T. Tabangin Voted to pass Board Gina Romillo-Co Member, BWD Resolutions 64- Yes “Renato 8. Rondez Board 2008 and 65-2008" Emmanuel B. | Malicdem - : Approved payment Feresita P. De General Manager and received the Yes Guzman . 16 disbursed amounts Mona Lisa Pefiafiel | Audit Supervisor Audited the Yes disbursement vouchers subject of ND Nos. 12-013- 101-(09) to 12-015- Godiula T. Guinto | ‘ Internal Auditor 101-(09), 12-017- No i 101-(09), 12- 018- 101-(09), 12-021- 101-(09); and 12- 022-101-(09)!7 | Certified that the disbursements subject of ND Nos. 12-013-101-(09) Watershed/ROW and 12-018-101- Joel A. Wadwadan Supervisor (09) were Yes necessary, lawful and incurred under his direct . supervision!® __| Certified that the disbursements subject of ND Nos. 12-015-101-(09), Viveca A. ; Administrative 12-019-101-(09), No Villafuerte Division Manager | 12-020-101-(09) and 12-022-101- (09) were necessary, lawful |_and incurred under 4 Jd. at 103-111. ND Nos. 12-018-101-(09) to 12-022-101-(09). 8 Id. at 33-34, 98-111. COA Decision No, 2020-487 and Notices of Disallowance. 6 Id. Td. at34, 98-111. id.