JV Ejercito to COA: Protect auditors, expose ghost projects
September 03, 2026
The Senate Committee on Finance has approved at the committee level the proposed P16.047-billion budget of the Commission on Audit (COA) for 2027, following its budget hearing on Thursday, Sept. 3.
COA had initially submitted a total budget proposal of P17.299 billion, or P1.252 billion higher than the amount recommended by the Department of Budget and Management (DBM) in the 2027 National Expenditure Program (NEP). The difference is mainly due to the exclusion of Tier 2 Maintenance and Other Operating Expenses (MOOE) and capital outlay requirements.
During the hearing, Senate Committee on Finance Chairperson Senator JV Ejercito pressed COA on its ongoing audits of flood control projects, particularly in areas where alleged irregularities have been reported.
COA said it is closely coordinating with the Office of the Ombudsman and that its Fraud Audit Office has completed nearly 50 fraud audit reports, many of which involve projects in Bulacan.
“Hindi dapat matapos sa audit report lamang. Kung may nakitang iregularidad, kailangang may managot at dapat nating tiyakin na maipagpapatuloy ang imbestigasyon hanggang sa makamit ang accountability,” Ejercito said.
The agency added that notices of disallowances and audit reports are immediately endorsed to the Ombudsman for preliminary investigation and possible filing of cases.
Ejercito likewise asked COA to provide the committee with a comprehensive inventory of flood control projects, including those identified as non-existent or “ghost projects.” COA committed to submit the requested documents to the committee.
“Kailangan nating malaman kung alin ang mga proyektong talagang ginawa at alin ang hindi naman talaga nag-exist. Dapat malinaw sa taumbayan kung saan napunta ang kanilang pera,” he said.
Protection for COA auditors
He also raised the need to protect COA auditors from legal harassment and retaliatory suits following the release of audit findings. He asked whether the P169-million Legal Assistance Fund is sufficient to provide the necessary protection.
COA said the allocation remains adequate and its Prosecution and Litigation Office provides assistance to auditors facing legal action and may engage private lawyers when necessary. The agency also said it will continue to reassess the fund as the number of high-profile cases increases.
For Ejercito, auditors should be able to perform their constitutional duty without fear of retaliation.
“Kung ginagawa lamang ng ating COA auditors ang kanilang trabaho at naglalabas sila ng findings, dapat may proteksyon sila laban sa harassment at retaliatory lawsuits. Hindi dapat matakot ang auditor na gawin ang kanyang tungkulin.”
Masterplan for infrastructure
The lawmaker from San Juan also emphasized the need for a comprehensive and sustainable flood control framework, particularly those covering the country’s 18 major river basins.
Ejercito said flood control projects should not be viewed negatively when they are properly planned and implemented, stressing that integrated infrastructure planning is necessary to ensure that government projects address actual problems and benefit communities.
“Hindi naman masama ang flood control projects. Ang masama ay kung ginagawa ito nang walang malinaw na plano at hindi natin tinitingnan ang buong river system,” Ejercito said.
Ejercito also pointed to the potential of water impounding facilities to serve other purposes and urged the government to explore ways to maximize such infrastructure for the benefit of the public.
It can be remembered that Ejercito is pushing for Senate Bill No. 2, or the Masterplan for Infrastructure and National Development (MIND) Act, which he has been advocating since the 19th Congress.
MIND Act seeks to establish a long-term, integrated national infrastructure master plan that would guide government projects beyond individual administrations and ensure that infrastructure investments are connected to a broader national development strategy.
Ejercito also called on the government’s economic managers to support the passage of his pet bill during the Development Budget Coordination Committee (DBCC) briefing on Aug. 27.
Confidential and intelligence funds
The committee also discussed the need to review the existing guidelines governing Confidential and Intelligence Funds (CIF). The Joint Circular dated January 8, 2015 remains the governing framework for the allocation, disbursement, utilization, and auditing of these funds.
Ejercito said the rules governing CIFs should be strengthened to promote greater transparency and accountability while ensuring that legitimate national security concerns remain protected.
“Kailangan nating balansehin ang transparency at national security. Pero kung pera ng taumbayan ang pinag-uusapan, dapat malinaw kung paano ito ginagamit at may sapat na safeguards laban sa maling paggamit,” he said.
The COA’s 2027 budget will proceed to plenary deliberations for further scrutiny.
