The Commission on Audit cites the April 29, 2016 memorandum issued by then-Executive Secretary Paquito Ochoa Jr., which addressed the main reason for the disallowance
COA points out that a transaction is valid and payment enforceable, even without original documents, as long as other evidence support contract completion
The Commission on Audit says the grant of the supplier's claim does not preclude the filing of 'civil, criminal, and administrative action' against former city officials involved in the procurement
The COA Commission Proper upholds a 2014 ruling that the Customs officials were duly authorized by the BIR to grant VAT refunds through the issuance of tax credit certificates