- A Feb. 3, 2017 certification by the secretariat of the Commission on Audit that negates the finality of the notice of disallowance of special audit.
- There is no factual basis for the finding that the respondents made it appear that GEO Transports and Construction Inc., and Monark Equipment Corp. participated in the bidding for the rental of a tanker.
- The preconditions and factual precedents which warrant the resort to shopping were present.
- The decision of the regional director of the audit commission in the matter of the appeal made by the respondents pertaining to the payment of heavy equipment rental from 2017 to 2012 for the notices of disallowance, obviates against the administratively liability of the respondents.
- Respondents were alleged to have conspired on the commission of the instant charges simply on the bases of the function of their respected offices and nothing more.
- There is no substantial evidence adduced in the complaint, whether testimonial or documentary, to hold respondents liable for the administrative charges.

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