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JurisprudenceG.R. No. 213409 -

G.R. No. 213409 -

En Banc

Cited Laws

RA 10374RA 3844,
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TL;DR — Ruling

WHEREFORE , the petition is DISMISSED . The Decision No. 2012-018 dated February 16, 2012 of the Commission on Audit, Commission Proper, is AFFIRMED WITH MODIFICATION . The members of the Land Bank of the Philippines' subsidiaries' boards of directors, as erring approving officers, are held solidarily liable for the return of the disallowed amount under Notice of Disallowance No.

Decision

Ruling

WHEREFORE , the petition is DISMISSED . The Decision No. 2012-018 dated February 16, 2012 of the Commission on Audit, Commission Proper, is AFFIRMED WITH MODIFICATION . The members of the Land Bank of the Philippines' subsidiaries' boards of directors, as erring approving officers, are held solidarily liable for the return of the disallowed amount under Notice of Disallowance No. LBP-Subs. 2008-015 (2002-2003), while the payees are individually liable for the return of the disallowed amounts they respectively received. SO ORDERED.