G.R. No. 213323 - TERESITA S. LAZARO, DENNIS S. LAZARO, MARIETA V. JARA, ANTONIO P. RELOVA, GILBERTO R. MONDEZ, PABLO V. DEL MUNDO, JR., AND ALSANEO F. LAGOS, V. COMMISSION ON AUDIT, REGIONAL DIRECTOR OF COA REGIONAL OFFICE NO. IV-A, AND COA AUDIT TEAM LEADER, PROVINCE OF LAGUNA.

Ruling

WHEREFORE , the Petition in G.R. No. 213323 is DENIED and the Petition in G.R. No. 213324 is PARTIALLY GRANTED . The August 17, 2011 Decision and May 6, 2014 Resolution of the Commission on Audit are AFFIRMED with MODIFICATION . Petitioner Evelyn T. Villanueva is NOT LIABLE for the disallowed transactions that were completed prior to her designation as Officer-in-Charge of the Office of the Provincial Accountant. The cases are REMANDED to the Commission on Audit, which is directed to determine which of the disallowed transactions occurred prior to July 5, 2005, for which petitioner Villanueva is not liable. SO ORDERED.