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1.First, the Farm Inputs and Implements Program was non-existent. Nobody in the Department of Agriculture was aware of its existence. Not a single document in the files of the DA supported its existence.
2.Second, the fertilizer fund was a single appropriation meant only for 2004. Its implementation in 2004 during the months of the election season is an indication of its intended purpose and illicit objective.
3.Third, the design and implementation of the fertilizer fund scam manifested the height of scandalous corruption — gross overpricing of fertilizers range from almost 700 to 1,250 percent. Towable shredders and chippers were overpriced by as much as 331 percent while small shredders and chippers, by 206 percent.
4.Fourth, the fertilizer fund was released in the months of February to May, the traditional harvest season in the country when fertilizers are not in use. The planting season begins only in November.
5.Fifth, the fertilizer fund scam is haunted by ghost and questionable suppliers and deliveries. For instance, the registered business address of AKAME Marketing, the identified supplier of a substantial number of transactions in the P728-million fertilizer fund, could not be located. There were no documents to prove that Castle Rock Construction, which was awarded with multiple contracts, can engage or do business related to the trading of fertilizers. FESHAN Philippines, Inc., one of the largest suppliers, was originally a medical supplier that started to supply fertilizer only in 2004, its office address also non-existent.
6.Sixth, there was gross disproportion between what was needed by the farmers and wasteful utilization of the farmers’ fund as shown by a document identifying the fertilizer requirements for 2003 submitted by Frisco Malabanan, GMA Rice Program director. The amount needed was only P28.613 million for the entire country compared to P2.806 billion released for 2004.
7.Seventh, liquid foliar fertilizer, which is appropriate for ornamental plants, was supplied. Rice requires solid fertilizers which include urea, ammonium sulfate, ammophos, complete fertilizers, and muriate of potash, depending on the situation of the soil.
8.Eighth, there was “double corruption” in that the wrong and overpriced kind of fertilizer for rice was even diluted with water.
9.Ninth, Bolante cunningly, wittingly listed 105 congressmen, 53 governors and 23 mayors to justify the immediately release of the fund, specifying uniform amounts, regardless of which congressional districts or local government units the proponents represent, whether these were rice or corn-producing LGUs or not. Bolante even listed proponents from Metro Manila where farms are non-existent.
10.Tenth, Bolante made the list attractive by including a number of politicians as proponents. In truth, however, their names were just used to lend credence to the project.

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