DBP v COA; GR No. 107016; 11 Mar 1994; 231 SCRA 202 (1994)

FACTS:
DBP conducted a public bidding for one unit of uninterruptible power supply (UPS). Thereafter, DBP issued Purchase Order No. 0137 to Voltronics for P1,436,539.25 inclusive of customs duties and taxes. COA sent a notice to the chairman of DBP notifying him of the disallowance of the amount of P246,539.25 representing customs duties and taxes and at the same time holding him, along with other petitioners, jointly and severally liable for the aforementioned sum.

ISSUE(S):
Whether or not COA is allowed to conduct post audit.

HELD:
YES. Article IX-D, Section 2(1) of the Constitution expressly grants the commission the power to conduct a post audit.

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Category: Legal Chyme

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