The January 15, 2018 decision made public only on February 12 said: "While this Office finds merit in her assertion that the P50-million allotment for the airport/seaport and other economic enterprise site development program (a capital outlay expenditure that was carried over to the 2012 Annual Budget of the province), was a valid source of appropriation for the Balili project, such appropriation did not validly confer authority to respondent Garcia to enter into a contract with ABF Construction for the Balili project. She failed to point out the specific provision in the appropriation ordinance which supposedly authorized her to enter into the contract."