This report provides a comprehensive overview of the implementation of projects valued at 100 billion pesos, executed under the framework of the General Appropriations Act of 2025. It includes procedural steps, oversight mechanisms, and supporting documentation regarding budget allocations. The purpose of this report is to ensure transparency and provide information to assess the effectiveness and legal compliance of national budget management.
1. Background and Implementation Mechanism
The allocation of 100 billion pesos was approved as part of the national budget for 2025, covering multiple government agencies and key infrastructure projects. Following the General Appropriations Act, all insertions were properly recorded and submitted for approval through the appropriate channels, including:
The Office of the President
The Speaker of the House, Martin Romales
Relevant department secretaries, including Secretary Pangandaman
All deliveries and disbursements were documented, with records maintained by authorized personnel. Individuals involved in the execution of fund transfers include Paul Estrada, Martic Side, and designated security personnel, ensuring that all steps were properly supervised and traceable.
2. Delivery and Documentation
Deliveries were made directly to the residences of the President and the Speaker, including:
North Forbes Park
South Forbes Park
Malacañang Palace
Each delivery was recorded, photographed, and logged to ensure full accountability. Witnesses, including Orly Gotesa and other personnel, have confirmed the execution of these deliveries. No funds were misappropriated to any individual outside the authorized recipients.
Supporting documentation includes:
Delivery logs and manifests
Photographic evidence of disbursement
Correspondence between departmental staff and office representatives
These records verify that all funds were properly accounted for and that no personal gain occurred during the transaction process.
3. Approval Process
The insertion of the 100 billion pesos was coordinated as follows:
The Department of Public Works and Highways (DPWH) identified project needs and requested corresponding allocations.
Budget requests were reviewed in compliance with the Standard Operating Procedures (SOP), which require 25% of the allocation to be channeled to the Office of the President as part of the approved procedure for oversight and execution.
Following departmental reviews, the proposed allocations were submitted to the President for final approval. Secretary Pangandaman confirmed that all reductions and reallocations made by agency heads had received presidential clearance.
Once approved, funds were released for project implementation, with the President and the Speaker receiving direct documentation of the total allocations and the corresponding projects. This ensures that all insertions were executed with the full knowledge and authorization of the highest executive offices.
4. Oversight and Legal Compliance
During the bicameral review, questions were raised regarding the legitimacy of fund insertions and whether proper oversight was applied. The investigation confirmed:
All insertions were made in accordance with existing legislative frameworks.
No evidence of corruption or personal enrichment was identified.
Procedural compliance was maintained through detailed records, including delivery receipts, internal logs, and photographic proof.
The Senate Blue Ribbon Committee, as well as relevant prosecutors and the Office of the Ombudsman, retain the constitutional mandate to review allegations of malfeasance, misfeasance, and nonfeasance. According to Section 5, Article V of Senate rules:
“Reports on bills and resolutions, where evidence of malfeasance is uncovered, may be referred to the Ombudsman or DOJ for further investigation.”
This ensures that any potential irregularities are legally processed, while preserving the separation of powers between the legislative, executive, and judicial branches.
5. Challenges and Clarifications
Recent public discourse and social media posts raised questions about the disbursement process. Specific points addressed include:
Allegations of misappropriated funds: Confirmed to be false; all transfers were properly recorded and delivered to authorized offices.
Concerns about transparency: Detailed documentation, including receipts and visual evidence, has been collected and is available for review by appropriate oversight bodies.
Potential conflicts of interest: Personnel involved in delivery acted strictly under official orders, without personal gain.
All evidence has been preserved to ensure accountability and allow independent verification by the Ombudsman, DOJ, or Senate oversight committees.
6. Financial Summary
The total allocation of 100 billion pesos was distributed as follows:
25 billion pesos: Directed to the Office of the President in compliance with SOPs for oversight and administrative purposes.
75 billion pesos: Allocated to various government agencies and infrastructure projects.
No portion of the funds was diverted to unauthorized individuals. Each transaction was logged, and delivery records were retained to prevent any misinterpretation or misuse of public resources.
7. Recommendations for Continued Transparency
To strengthen public confidence and maintain compliance with legal frameworks, the following recommendations are proposed:
Regular auditing of all disbursements and project allocations by an independent audit body.
Periodic public reporting of project progress, including visual updates and verification logs.
Continued collaboration with the Ombudsman and DOJ to ensure any potential discrepancies are promptly reviewed.
Strict adherence to SOPs in all future budget insertions to prevent miscommunication or misreporting.
By implementing these measures, the administration ensures that public funds are used efficiently, ethically, and transparently, while maintaining full accountability to the citizenry.
8. Conclusion
The implementation of the 100 billion peso budget insertion has been executed in full compliance with the law and approved procedures. All documentation confirms that:
Funds were properly delivered to authorized recipients, including the President and the Speaker.
No personal enrichment occurred during the process.
Oversight mechanisms were maintained throughout, ensuring transparency and accountability.
This report serves as a formal record of the process, providing evidence-based clarification for oversight bodies, media, and the general public. It demonstrates the administration’s commitment to lawful governance, fiscal responsibility, and ethical management of public funds.
Continued monitoring by the Senate, the Ombudsman, and the DOJ will guarantee that any allegations of irregularities are properly addressed, preserving public trust in government operations.