The Court of Appeals (CA) has reversed a ruling by the Regional Trial Court (RTC) based in Loay town and dismissed a petition for mandamus filed by a former town treasurer against the town's municipal accountant. The case stemmed from the non-signing of Garcia-Hernandez municipal accountant Arsenia Tiu of the clearance of the town's former municipal treasurer Romana Ochavillo, who was to retire from government service after 30 years. “The signing of the clearance is dependent on a finding that Ochavillo is free from all unliquidated, refundables, COA suspensions and disallowances and other related accountabilities. This must be determined by the Municipal Accountant (Tiu) by competently evaluating the records of the Municipal Accountant's Office,” the court said. In ruling the case, the appellate tribunal pointed out that “the signing of Tiu of the certificate of clearance is not merely a ministerial act but one that requires discretion,” thus it cannot be effected by mandamus. Tiu, who was represented by lawyer J. Albert R. Tinampay, first suffered defeat when the case was tried at RTC Branch 50 based in Loay, Bohol, but CA's recent decision thrashed the earlier ruling and vindicated Tiu's decision not to sign the retirement clearance of Ochavillo.