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MARITIME INDUSTRY AUTHORITY, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT. [CONCURRING OPINION BRION, J.]

MARITIME INDUSTRY AUTHORITY, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT. [CONCURRING OPINION BRION, J.]

G.R. No. 185812 | 2015-01-13

CONCURRING OPINION
 
BRION, J.:
 
I write this Concurring Opinion to reflect my former Concurring and Dissenting Opinion to the circulated original draft ponencia of Justice Marvic M.V.F. Leonen and to express my concurrence with the revised ponencia’s position.
 
The original draft ponencia held that only Erlinda Baltazar, the cashier, shall reimburse the Government as a result of the disallowance. With respect to the approving officers and other recipients, the ponencia stated that they were presumed to have acted in good faith since they faithfully relied on the memorandum dated February 10, 2000.

I dissented from the...