THE Commission on Audit (COA) has raised concerns on the Office of the Vice President’s (OVP) implementation of P168 million worth of disaster-relief operations in 2025 after auditors identified inconsistencies, deviations from approved procedures, and incomplete documentation.
In its special review of the OVP’s use of the 2025 Disaster Risk Reduction and Management Fund (DRRMF), COA identified several deficiencies that affected its ability to verify whether the relief assistance reached the intended beneficiaries and whether recipients qualified for support.
Among the findings were inconsistencies between situation reports and actual distribution records, deviations from approved mission orders, the issuance of open-ended mission orders, and deficiencies in beneficiary documentation.
COA reported that some required supporting documents were either incomplete, missing, or not submitted, making it difficult for auditors to establish a complete audit trail of the relief operations.
The audit identified eight mission orders worth more than P84 million that did not specify the intended beneficiaries. Auditors also reviewed 24 relief operations involving P39 million in goods where actual distributions differed from approved mission orders without documented authorization.
Additionally, supporting records for approximately P25.2 million worth of distributed goods involving 33,980 beneficiaries were found to be incomplete or unavailable. COA also noted discrepancies between OVP situation reports and local government validation reports involving more than P19.6 million.
The House of Representatives impeachment prosecution panel emphasized the importance of a complete audit trail to determine how public funds were utilized.
House prosecution spokesperson Ace Barbers stated that the P168 million involved public money and that every peso spent should be properly accounted for.
‘They really have to explain. I’m sure they’ll be given enough and sufficient time to answer these adverse findings of the COA,’ he said.
Barbers explained that the records should clearly identify the purpose of each distribution, the recipients, the timing of the assistance, and the circumstances that led to the relief activity. He emphasized that disaster-response programs must provide details regarding the specific disaster addressed and when the event occurred.
He said that these details are necessary for the OVP to respond to COA’s observations and explain how the funds were used. Without sufficient documentation and justification, questions regarding the transactions remain unresolved.
House prosecution spokesperson and Lanao Del Sur Rep. Zia-ur Rahman Alonto Adiong also highlighted the importance of documentary evidence in government assistance programs. He said that relief operations should have clear records showing where the assistance was delivered, who benefited from it, and how the distribution process was carried out.
Adiong noted that similar documentation concerns had previously been raised regarding the OVP’s confidential fund expenditures, although he clarified that the COA special audit on relief operations was a separate matter from the impeachment proceedings.
The OVP explained that disaster situations may change quickly, requiring adjustments in schedules, locations, and quantities of relief goods during actual operations. However, COA maintained that any changes must still be properly documented and supported to confirm that they were authorized.
COA’s findings focused on accountability and transparency rather than the overall financial condition of the OVP. The audit findings did not constitute an adverse opinion on the agency’s financial statements, as COA issued an unmodified opinion on the OVP’s 2025 financial statements.
Barbers said that the OVP should be given sufficient opportunity to respond to the audit observations and provide the necessary supporting documents. He stated that if the agency can satisfactorily explain the issues raised by COA, it may address possible concerns related to audit actions.
The prosecution panel stressed that government agencies handling public funds must maintain complete and accurate records to demonstrate proper utilization of resources, especially for emergency assistance programs.