During her testimony before the Sandiganbayan Third Division, Garcia said the COA found irregularities with how the PDAF of Senate Minority Floor Leader Juan Ponce Enrile, amounting to P345 million was released to the non-government organizations (NGOs) associated with Napoles.
“No projects implemented at all considering our review of the documents and the reply of the supposed beneficiaries,” Garcia told the court, referring to the COA’s special audit report on the PDAF allocations of several lawmakers, including Enrile, from 2007 to 2009.
She said that after the findings of their audit report, the COA issued Notices of Disallowance (NDs) to Enrile, his chief of staff Lucila “Gigi” Reyes, his deputy chief of staff Antonio Evangelista, as well as the presidents of the NGOs the PDAF money was allocated to.
“The Notice of Disallowance is to inform them of their civil liabilities as well as to order them to return the money,” Garcia said.
‘Notices of Disallowance still under appeal’
Garcia said the NDs are still under the period of appeal.
Under COA rules, disallowed sums must be returned to the government once appeals are denied with finality by the Commission when the period for filing an appeal has expired without the subject officials seeking a reconsideration of the ND.
David, however, said that of the 17 NDs issued by COA to several personalities allegedly involved in the multibillion-peso pork barrel fund scam, not a single one was issued to Napoles, the alleged mastermind of the scam.
“Ang magandang bagay na lumabas ngayon (sa hearing), is that sa dami ng notice of disallowances na pinalabas ng COA, wala ni isang notice of disallowance kay Janet Lim-Napoles… Kung wala kang civil liability as shown in the notice of disallowance, ibig sabihin wala siyang participation. Pano nila (prosecution) ngayon patutunayan na nag-amass siya?” David told reporters in an interview after the hearing.
David pointed out that Garcia, during earlier testimony at a separate hearing of the First Division, admitted that the COA has no document that can prove that Napoles benefitted from the pork scam or had direct transactions with the senators.
“Lahat ng testimonya nila, nane-negate yung claim ng prosecution na si Napoles ang mastermind,” David said.
He also reiterated his challenge to whistleblower Benhur Luy to open his bank accounts to scrutiny.
“Siya ang nag-encash ng tseke, siya ang nag-deposit, ang sinasabi niya napunta kay Napoles, bakit hindi niya buksan ang bank account niya para makita natin kung totoo ba na binigay niya kay Napoles o totoo ba na napunta sa kanya at sa mga kakampi niya?” David said. — JDS, GMA News
