G.R. No. 252356 - CONCERNED OFFICIALS AND EMPLOYEES OF THE NATIONAL FOOD AUTHORITY-REGIONAL OFFICE NO. II, SANTIAGO, ISABELA, REPRESENTED BY MARIO M. GONZALES, ITS FORMER OFFICER-IN-CHARGE, VS. COMMISSION ON AUDIT.D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE, the Petition for Certiorari filed by the concerned officials and employees of the National Food Authority Regional Office No. II is PARTIALLY GRANTED . Commission on Audit En Banc Resolution No. 2020-024 dated November 25, 2019 and COA Commission Proper Decision No. 2018-390 dated December 13, 2018 affirming Notice of Disallowance No. 2014-001-101-(12) in the amount of P645,000.00 are both AFFIRMED with MODIFICATION . The approving/certifying officers are EXONERATED from their solidary liability to return the disallowed amount. However, all passive recipients of the Food and Grocery Incentive disallowed under Notice of Disallowance No. 2014-001-101-(12), including the approving/certifying officials who had received the disallowed amount in their capacity as payees, are hereby ORDERED to refund the amounts they received. SO ORDERED.