The Court of Appeals (CA) denied the appeal of the former Hinamaylan City accountant Efren dela Rosa in connection with the P728 million fertilizer fund scam. The decision penned by Associate Justice Rosmari Carandang and concurred in by Associate Justices Ramon Paul Hernando and Ma. Luisa Quijano-Padilla of the CA Special Third Division, affirmed the verdict of the Office of the Ombudsman that dismissed the petition for review because it found substantial evidence to hold Dela Rosa guilty of the administrative charges. The case stemmed from the alleged mismanagement and use of the fertilizer fund under the Ginintuang Masaganang Ani program of the agriculture office during the time of former president Gloria Macapagal Arroyo. Task Force Abono-Field Investigation Office (TFA-FIO) of the anti-graft agency found that the transaction for the supposed beneficiary – Barangay III, Poblacion allocated with P1 million paid in two tranches to Feshan Phil., Inc – was tainted with irregularity. COA found that the liquid organic fertilizer was grossly overpriced at P906,668.18 per bottle when it actually cost only P125.00 per bottle. The Ombudsman found dela Rosa and several others guilty of serious dishonesty, grave misconduct, and conduct prejudicial to the best interest of the service.