Andrea signed her husband's name in endorsing his treasury warrants which were delivered to her directly by the district supervisor who knew that her husband had already died, and she used the proceeds to pay for the expenses of her husband's last illness and his burial. She knew that her husband had accumulated vacation and sick leaves the money value of which exceeded the value of the three treasury warrants, so that the government suffered no damage. Andrea's appeal is based on her claim of absence of criminal intent and of good faith.

Should she be found guilty of falsification? Discuss briefly. (1988 BAR)