Twenty-one years is long enough to settle a bill. Not, apparently, long enough to account for one.
According to the Daily Tribune (Jerod Orcullo), the Commission on Audit has flagged ₱9.93 billion in funds that the Office of the Presidential Adviser on Peace, Reconciliation and Unity (OPAPRU, spelled "OPPARU" in the Tribune's report) transferred to implementing agencies and has not had liquidated, with some balances outstanding for up to 21 years as of Dec. 31, 2025.
What auditors found
Per the Tribune, ₱8.57 billion of the total relates to the Payapa at Masaganang Pamayanan (PAMANA) program, which is carried out through local government units, national agencies, and non-government and people's organizations. The audit table lists projects from 2012 to 2025, and most of the unliquidated balance comes from transfers to LGUs that were never liquidated.
COA said this violates COA Circular No. 94-013, which requires timely submission of records supporting fund use. Auditors said they were "unable to fully ascertain" that the transferred funds were used for their intended purposes, and that unreconciled "Due From" accounts need validation, settlement and appropriate accounting action.
The part that should bother you
This is not a first offense. COA said the continued non-liquidation and non-return of unused balances, despite prior audit recommendations, point to weak monitoring and follow-up by OPAPRU management. It simply repeated its earlier recommendations: follow up, reconcile and settle the accounts.
Put plainly: the audit says an office meant to build peace in conflict-affected communities cannot show, in some cases after two decades, that the money reached its purpose. The audit does not allege theft, and nothing in the Tribune's account says funds were misused — only that the paperwork to prove otherwise is missing.
The response
The Tribune's report does not include a response from OPAPRU, and Pulpulitiko could not find one in the sources reviewed. Whether the office disputes the figures, has the liquidation documents in hand, or has penalized any implementing partner is unknown.
Context
Similar findings have appeared across this audit season: Pulpulitiko recently reported COA flags on ₱1.19 billion in unliquidated Philippine Sports Commission aid and on overseas voting funds that foreign posts failed to document. A pattern of repeat findings with repeat recommendations raises the obvious question of what, short of a recommendation, an agency faces for ignoring one.
Sources
- Daily Tribune, "CoA Flags P9.93-B Unliquidated Funds in OPPARU Projects, Citing 21-Year Delays," Jerod Orcullo, Oct. 8, 2026 — https://tribune.net.ph/2026/10/08/coa-p993-b-opparu-funds-remain-unliquidated