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Under the Fair Elections Act (Republic Act No. 9006) and its implementing rules, explain the controlling rule on limitations on campaign expenditures in Philippine elections. In the scenario below, identify who may be held liable for violations and whether the expenditures described are campaign expenditures.
Scenario: A municipal mayoral candidate appoints a campaign treasurer who disburses funds for printing campaign materials, paid rallies, and online ads during the official campaign period, using a mix of personal funds and campaign funds. A separate civic group, led by a private individual and not registered as part of the candidate’s campaign, spends 150,000 pesos on social media endorsements praising the candidate; the group claims it is independent and not coordinated with the candidate. The group does not report its expenditures.
(a) Is the 400,000-peso disbursement a campaign expenditure under the law? Who is responsible for reporting and accountability?
(b) Is the 150,000-peso expenditure by the civic group a campaign expenditure? If not, explain why; if yes, explain how attribution would work.
(c) What penalties or consequences might apply if reporting is incomplete or false, and who may be liable?

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