THE COMMISSION ON AUDIT, ATTY. ELEANOR V. ECHANO, FELIZARDO B. TOQUERO, JR., TITA B. EMBESTRO, SUSIE S. LAUREANO, JOHANSON V. DISUANCO, AND ADELA A. TABUZO, VS. HON. ERWIN VIRGILIO R. FERRER, ACTING PRESIDING JUDGE OF THE REGIONAL TRIAL COURT, BRANCH 33, PILI, CAMARINES SUR, AND LUIS RAYMUND F. VILL

Ruling

WHEREFORE, the petition is GRANTED . The petitions docketed as Special Civil Action Nos. P-155-2014 and P-156-2014 before Branch 33, Regional Trial Court of Pili, Camarines Sur are hereby DISMISSED . Accordingly, COA Notices of Disallowances Nos. 2012-100-024, 2012-100-25, 2012-100-26, 2012-100-37, 2012-100-40, 2012-100-39, 2012-100-041, 2012-100-42, 2012-100-43, 2012-100-044 are hereby AFFIRMED and declared FINAL and EXECUTORY . Accordingly, execution may be issued against the persons identified in the aforesaid notices of disallowances. SO ORDERED.