The Commission on Audit has found ₱1.19 billion in financial assistance from the Philippine Sports Commission (PSC) to National Sports Associations that had not been liquidated, meaning the recipients had not documented how the money was spent, as of 2025. According to the Daily Tribune's Jerod Orcullo, that is more than four times the ₱273.99 million flagged the year before.
Who holds the money
Per the Tribune, the largest unliquidated balances sit with the Philippine National Volleyball Federation (₱690 million), the Gymnastics Association of the Philippines (₱195.99 million) and the Philippine Olympic Committee (₱86.37 million). Those three alone account for roughly ₱972 million of the total, by our arithmetic from the reported figures.
What auditors said
COA said the amounts lacked supporting documents from the nongovernment and people's organizations that received the aid. It tied the increase to newer accounts and to accounts more than 30 days past due, which "grew sharply in 2025." Auditors warned that the unliquidated balances "exposed government funds to possible misuse or unauthorized expenditures," and cited a breach of Section 5.4 of COA Circular 2007-001 on long-outstanding advances. On the PSC's handling, the report called its approach "ineffective" and said it "necessitates other mechanisms," per the Tribune. The article describes options such as regulating fund releases, legal action or suspending funding, though it does not spell them out as formal recommendations.
The silence
The Tribune's report includes no response from the PSC, the three organizations or any other party. That is notable: a federation holding ₱690 million that it has not accounted for would ordinarily be asked to explain. Nothing in the report says what the money was for, when it was released, or whether any of it has since been liquidated. We could not verify those details from the single published account, and readers should treat the figures as COA's findings as reported, not as proof of misuse; unliquidated is not the same as misspent.
Context
Government grants to private organizations must be liquidated with receipts and reports, and COA rules bar further releases to recipients with unliquidated advances. A balance that grew fourfold in a year suggests that either liquidation is lagging badly or releases kept flowing anyway. The PSC is funded by the national budget, which the House just passed on second reading at ₱7.2 trillion.
Analysis: If the PSC's own method of monitoring is "ineffective," as COA says, the obvious question for budget hearings is why releases continued to groups with unaccounted balances. The answer is not in the report.
Sources
- Daily Tribune, Jerod Orcullo, "CoA flags P1.19-B unliquidated PSC aid," Oct. 10, 2026 — https://tribune.net.ph/2026/10/10/coa-flags-p119-b-unliquidated-psc-aid