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Bodo vs. COA

REYNALDO A. BODO, PETITIONER, VS. COMMISSION ON AUDIT, RESPONDENT.

G.R. No. 228607 | 2021-10-05

D E C I S I O N
 
ROSARIO, J.:
 
At bench is a Petition for Certiorari[1] under Rule 64 in relation to Rule 65 of the Rules of Court, assailing Decision No. 2016-316[2] of respondent Commission on Audit (COA).

The antecedents:
 
Barugo's Purchase of Liquid Fertilizers and
the First Notice of Disallowance

In 2004, the municipality of Barugo[3] directly purchased 3,900 liters of "Fil-Ocean" liquid fertilizers for P 1,950,000.00 from a certain Bals Enterprises.[4] The liquid fertilizers were meant to be distributed by the municipality to qualified farmer-residents in line with...