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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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SCANNED TEXT · CHECK ORIGINAL WORDING · DIGITAL P. 9 / 20
Decision 9 G.R. No. 276775
Their Petition. for Review before the COA proper was signed by two
persons named Guillermo V. Lucero (Lucero) and Bernadette B. Velasquez
(Velasquez),”° while their Petition for Certiorari before the Court was signed
by a certain Luzvimin G. Ramos (Ramos). Also attached to the Petitions are
SPA executed by petitioners, which commonly authorized Lucero, Velasquez,
Ramos and a certain Jelyn D. Penales (Penales) to: 1) prosecute and file the
appeal/s before the COA-CAR, COA proper, and Supreme Court in relation
to the COA’s notices of disallowance issued against them in their capacity as
BWD officers; 2) sign the appeal/s’ Verification and Certification against
Non-Forum Shopping; and 3) discuss the possibility of an amicable
settlement, negotiate, enter into, conclude, execute, sign, and/or deliver a
compromise agreement which they may deem necessary or appropriate, to
submit to mediation or alternative modes of dispute resolution, and to enter
into stipulations or admissions of facts and of documents or to proceed with
pre-trial until terminated and further to act accordingly in all matters relating
to an incident in the above-entitled matter.*° It further appears that Lucero,
Velasquez, Ramos, and Penales are also employees of the BWD,”>! with Ramos
being the manager of its Internal Audit Division, and Penales the manager of
its Finance Division.*
Rule 7, Section 3(a) of the Rules of Court states that every pleading
must be signed by the party or counsel representing them. The word “
denotes disassociation or independence of one thing from another,® such that
one of either the party or their counsel may sign the pleading.™ In turn, Rule
138, Section 34 states that in the municipal courts, parties may conduct their
litigation personally with the aid of an agent or a friend.** In any other court,
parties must conduct their litigation personally or by the aid of an attorney.
The word “personal” means “of or relating to a particular person{;] affecting
one individual or each of many individuals[;] peculiar or proper to private
4° Id. at 66. Signature page of Petition for Review.
50 [d. at 16-30. Special Powers of Attorney.
5! Ramos is among the signatories of a special power of attorney entered into by the employees of the BWD
granting her and Penales the abovementioned powers. Jd. at 144-150. The said SPA lists her as a BWD
employee with ID No. 174, id. at 148. The petition for review before the COA proper claims that Lucero
has BWD ID'No, 104 while Velasquez has BWD ID No. 09. id. at 66.
Baguio Water District, Liguidum (Official Publication of the Baguio Water District), volume 1, issue 1,
p. 2, January-March 2025, available at
hitps://edne.heyzir n/files/uploaded/ 3, Jerfd9 1 98dd7 536383072047 76¢eaecd0-2.pdf (last
accessed oO November 2025), archive fink at
https://web.archive:org/web/2025 11 10092434/t ftps v/edne.heyzine.com/files/uploaded/v3/0024370990
afd9 [98dd7536383072a4776eaccd0-2.pdf, Baguis Water District, BWD Officers, available at
https://baguiowaterdistrict.gov.ph/bwa. (last accessed on November 10, 2025), archive link at
https://web.archive.org/web/2025 11 10093043/ i/paguiowaterdistrict.gov.ph/bwd-officers/.
3 People v. Soliman, 941 Phil. 438, 446-447 (2023) [Per J. Kho, Jr., En Bane]; Microsoft Corporation v.
Manansala, 772 Phil. 14, 22 (2015) [Per J. Bersamin, First Division].
Bukluran ng Manggagawa sa Clothman Knitting Corporation v. Court af Appeals, 489 Phil. 609 (2005)
{Per J. Callejo, Sr.,,Second Division]
Cruz v. Mina, 550 Phil. 543, 549-550 ¢ ia~Martinez, Third Division); Cantimbuhan v.
Hon, Cruz, 211 Phil. 373, 378 (1983) [Per hi Relova, En Banc}; Laput v. Bernabe, 55 Phil. 621 (1931)
{Per J. Maicoim, En Banc}.
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