Justice Carpio explains why the claim that Pharmally submitted the lowest price quotation is mistaken, highlights procurement records showing it had the highest bids, and stresses that public disclosure of prices is a constitutional requirement.
Justice Carpio outlines the dual functions of the Procurement Service of the DBM as both a buying agent and trading arm, explains how trust remittances and appropriations should be used, and highlights legal boundaries on fund transfers to prevent misapplication.