Page 67 - Political Law Jurispridence Best Bar Ever!
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Thus,  petitioners-approving



                          and  certifying  officers  are



                          shielded  from  civil  liability  for



                          the disallowance under Section



                          38  of  the  Administrative  Code



                          of 1987.






                                As for the payees, the Court



                          notes  that  the  COA  Proper



                          already  excused  their  return;



                          hence, they no longer appealed.
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