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A municipal mayoral candidate, S, designates a campaign treasurer, D, to manage all campaign contributions and expenditures. After the election, D files a Statement of Contributions and Expenditures (SCE) with the Commission on Elections (COMELEC), listing: (i) total contributions of ₱4,700,000 from six donors with names and amounts; (ii) total expenditures of ₱3,900,000; (iii) a corporate donor, Oceanic Dynamics, Inc., listed as contributing ₱2,000,000. Investigators later determine Oceanic Dynamics did not contribute; instead D used ₱2,000,000 of campaign funds to pay for a private luxury apartment lease for the treasurer’s spouse. A second donor, Marina Group, is reported as contributing ₱500,000 but the source funds are not disclosed. S asserts that D acted in the ordinary course of duties and that any misstatements were clerical errors. (a) State the controlling rule governing the SCE, including what must be disclosed and the standard of truth. (b) Who bears liability for misreporting, and what is the relationship between S (the candidate) and D (the treasurer) for purposes of accountability? Is a “clerical error” defense available? (c) If COMELEC imposes penalties for false reporting, discuss the possible consequences and remedies for the parties involved.