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Philippine Institute vs. Commission on Audit [SEPARATE CONCURRING OPINION, CAGUIOA, J]

PHILIPPINE INSTITUTE FOR DEVELOPMENT STUDIES, PETITIONER, V. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 212022 | 2019-08-20

SEPARATE CONCURRING OPINION

(With Qualification)[*]
 
CAGUIOA, J.:
 
I concur in the result.
 
This opinion is submitted to register my position that diverges with certain pronouncements made by the ponencia regarding the doctrine of qualified political agency, particularly on the powers of the Executive Secretary (ES) and the Senior Deputy Executive Secretary (SDES).
 
The ponencia grants the petition and reverses the Commission on Audit (COA) Decision No. 2014-047, which affirmed the Notice of Disallowance (ND) No. 11-001-(06-10)[1] issued against the procurement of group healthcare maintenance by...