G.R. No. 216776 - PHILIPPINE CHARITY SWEEPSTAKES OFFICE (PCSO), VS. CHAIRPERSON MA. GRACIA M. PULIDO-TAN, COMMISSIONER HEIDI L. MENDOZA, COMMISSIONER ROWENA V. GUANZON, THE COMMISSIONERS, COMMISSION ON AUDIT (COA).D E C I S I O N - Supreme Court E-Library

Ruling

WHEREFORE , the petition is DENIED. The June 5, 2014 Decision and December 22, 2014 Resolution of the COA Commission Proper, which affirmed Notice of Disallowance No. ll-001-101-(10) dated May 16, 2011 on the COLA received by the officials and employees of PCSO Nueva Ecija Provincial District Office in 2010, is AFFIRMED WITH MODIFICATION. The PCSO Board of Directors who approved Resolution No. 135, Series of 2008, and the five PCSO officials who were found liable by the COA are ordered to REFUND the illegally disbursed amount of P381,545.43 representing the COLA received by the officials and employees of PCSO - Nueva Ecija Provincial District Office in 2010. SO ORDERED.