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

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}. 52 Sa 58