The Commission on Audit has flagged control and documentation deficiencies in the Office of the Vice President’s relief operations in 2025 involving nearly P168 million worth of government assistance.
In its 2025 consolidated audit report on the government’s Disaster Risk Reduction and Management Fund, COA identified inconsistencies in situation reports, deviations from approved mission orders, open-ended mission orders and weaknesses in beneficiary and distribution records.
Auditors found discrepancies in situation reports covering P19.67 million worth of relief goods. Reports prepared by the OVP did not consistently match information from concerned government agencies and local government units, including differences in the reported number of affected families and beneficiaries.
COA also flagged 24 relief operations involving about P39.01 million in relief goods where changes were made to schedules, distribution locations, quantities of relief items and rice allocations without documented approval.
The OVP attributed the changes to evolving conditions on the ground. COA, however, said supporting documents for those adjustments were not consistently attached, weakening assurance that the changes had been properly authorized and supported.
Another finding involved eight mission orders covering P84.12 million in relief distributions. The orders did not identify specific target beneficiaries, instead referring generally to affected or displaced families.
According to COA, the absence of defined beneficiary targets weakened the basis for determining how much relief assistance should be requested and distributed.
Auditors also identified problems in beneficiary and distribution records, including uncertified master lists, unsigned relief distribution sheets, duplicate entries and incomplete beneficiary information.
COA further said some operations involving more than 200 beneficiaries used documentary requirements intended for the OVP’s Relief for Indigents and Individuals in Crisis and Emergencies program rather than those prescribed under its Disaster Operations Policy Manual. Auditors said the inconsistent requirements reduced the ability to verify the completeness and accuracy of the distributions.
The audit also covered relief operations involving P25.27 million in goods reportedly distributed to 33,980 beneficiaries for which required pre-operation documents, including situation reports, mission orders and verified master lists, were incomplete or unavailable.
In one case, COA said a required relief distribution sheet was reportedly unavailable because records were lost during Typhoon Kristine and was instead replaced with explanatory and certification documents.
COA recommended that the OVP strengthen its review procedures and ensure that operational and liquidation documents are complete, consistent and accurate. It also called for adjustments to mission orders, beneficiary lists and distribution records to be properly documented and supported.
The findings concern documentation, controls and verification of the relief operations. They do not by themselves establish that the relief goods were not distributed or that public funds were unlawfully taken.
The audit comes as Vice President Sara Duterte faces an ongoing impeachment trial, with allegations concerning the use of government funds forming part of the broader political and legal dispute surrounding her office. The latest COA findings are separate from any eventual determination by the Senate impeachment court.
The report puts renewed attention on how government relief operations are documented and monitored, particularly when large amounts of public funds and emergency assistance are involved. The next issue for the OVP is how it will address the audit recommendations and strengthen the records supporting future relief distributions.
