CONCEPCION C. DAPLAS, City Treasurer, Pasay City, and Concurrent OIC, Regional Director Bureau of Local Government Finance (BLGF) Region VII, vs. DEPARTMENT OF FINANCE, represented by TROY FRANCIS C. PIZARRO, JOSELITO F. FERNANDEZ, REYNALDO* L. LAZARO, MELCHOR B. PIOL, and ISMAEL S. LEONOR, and THE OFFICE OF THE OMBUDSMAN,