OMBUDSMAN V. ZALDARRIAGA, G.R. NO. 175349, 22 JUNE 2010.FACTS: Zaldarriaga was the Municipal Treasurer of the Municipality of Lemery, Iloilo. On November16, 1998, the COA conducted an audit examination of the accountabilities of respondent’scash and accounts covering the period 1997 to 1998. Based on the audit conducted, theCOA auditors prepared a report showing a deficiency of 4.7 million pesos. Respondent was asked to restitute the deficiency, but he failed to do so. Subsequently, COAfiled a Letter-Complaint. Respondent contested the findings of the COA auditors allegingthat it was inaccurate, incorrect, and devoid of merit. Meanwhile, the Office of the ProvincialTreasurer also conducted its own investigation. Its findings did not indicate any shortagebut, instead, pointed out that had the mayor, treasurer, and accountant observed COA Rulesand Regulations in the proper disbursement of funds, the irregularity would not have beencommitted.