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Ruben Reyna, et al. vs. Commission on Audit [DISSENTING OPINION, ABAD, J.]

RUBEN REYNA and LLOYD SORIA, Petitioners, vs. COMMISSION ON AUDIT, Respondent. [DISSENTING OPINION, ABAD, J.]

G.R. No. 167219 | 2011-02-08

DISSENTING OPINION
 
ABAD, J.:
 
I am unable to agree with the ponencia of Mr. Justice Diosdado M. Peralta that the Commission on Audit was right in holding personally liable some officers and staffs of the Land Bank of the Philippines (Land Bank) for certain agricultural loans they gave out that had gone bad.
 
The Facts and the Case
 
Petitioners Ruben Reyna (Reyna) and Lloyd Soria (Soria) are Senior Field Operations Specialist and Loans and Credit Analyst II, respectively, of the Land Bank’s branch in Ipil, Zamboanga del Sur. In December 1993 the Ipil Branch received loan applications from four farmers’...