TARLAC CITY, Tarlac (March 13, 2026) – The Commission on Audit (COA) has issued a Notice of Disallowance against the City Government of Tarlac for the procurement of essential medicines that were found to be grossly overpriced, leading to an aggregate loss of P1,233,180.00 in public funds.
The state auditor determined that several high-ranking officials and the supplier are liable for the P1.23 million loss. Heading the list of those held accountable is former City Mayor Maria Cristina Angeles, now a Tarlac Congressional Representative, cited as the “approving authority who authorized payment.”
Other officials named in the disallowance include BAC Chairman Romeo De Leon, BAC Vice Chairman Jesus Cawigan, Jr., and BAC Members Reymar Razon, Lorina Ledesma, and Emmy Lou SF Sicangco-Vega.
Also named were City Accountant Roland Domingo, for certifying the completeness and propriety of supporting documents, BAC Secretariat Head Cesarina Macuha, for initiating the procurement request, and CDM Marketing Center, as the recipient of the excessive payments.
The audit review, dated February 23, 2026, flagged several procurement transactions where medicines were purchased at rates far exceeding the Department of Health (DOH) Drug Price Reference Index (DPRI) ceilings, even after accounting for the allowable 6.8% inflation buffer.
The most glaring anomaly centered on the procurement of Nifedipine 5mg, a drug commonly used to treat high blood pressure. According to audit documents, the city paid P213.60 per softgel for 5,000 units, totaling over P1 million in payments to CDM Marketing Center, an Angeles City-based company owned by Carlo Devota Magat.
However, COA’s investigation revealed that the market price for the drug—based on a canvass of three legitimate suppliers within Tarlac City—ranged from only P3.00 to P4.00 per capsule.
While members of the Bids and Awards Committee (BAC) claimed the P213.60 price was meant to represent a box of 100 capsules and blamed the discrepancy on “human error” in the unit of measure, auditors remained unconvinced. The COA noted that the payment was processed and released based on the “per softgel” unit, resulting in a staggering overpayment of P209.60 per capsule.
Nifedipine was not the only drug with a questionable price tag. The audit identified several other medicines with significant price markups.
Metoclopramide (10mg/2ml), a prescription medication used to treat gastroesophageal reflux disease and diabetic gastroparesis. It was procured at P114.00 per unit, while the allowable ceiling was only P32.04. This resulted in a total excess of P163,920.00.
Heparin Sodium (1000 IU/mL), a “blood thinner” used to prevent and treat blood clots in veins, arteries, and the lungs to treat deep vein thrombosis and pulmonary embolism, purchased at P149.00 per unit against a ceiling of P138.84.
Isosorbide Dinitrate (5mg), a medication used to prevent and treat chest pain and manage heart failure. Each tablet was procured at P19.60, exceeding the P19.224 reference price.
The COA categorized the expenditures as “irregular” and “excessive,” citing violations of Republic Act No. 9502 (the Universally Accessible Cheaper and Quality Medicines Act of 2008) and COA Circular No. 2012-003.
Under the rules of the Commission, the persons named have six months to appeal the notice before it becomes final and executory, at which point they will be required to settle the disallowed amount immediately.
Current City Mayor Susan Yap received the notice on March 3, 2026. The city government has yet to issue a formal statement regarding its plan for recovery or further internal investigation.
