The conspiracy to create chaos and steal trillions was premeditated. Lawmakers were only made to appear, by the executive, as participants in the dirty and stinky plan.

Nullify the audit of the Priority Development Assistance Fund and the Commission on Audit Report No. 2012-3 released on 16 August 2013 based on the statement of Heidi Mendoza that she had nothing to do with the audit of the PDAF.

On 11 June 2014, at 10:35 a.m., the day set for the confirmation of the appointment of Heidi Mendoza, as per the transcript of the proceedings of the Commission on Appointments and certified as a true copy and signed by Manolito L. Mercader, Director III, the following conversations between Senator Alan Peter Cayetano and Heidi Mendoza took place:

Senator Alan Peter Cayetano: So, in the spirit of fairness, may I request that you be sensitive, tell the truth always. Be hard on the corrupt but having said that be fair to everyone…. For example, Ma'am, on the other side, Butch Abad. Sec. Butch, I was really waiting for his answer…. eh kaya lang si (but) Butch ang nagsabi (said), si Secretary, self-serving….So, I'm just requesting that a system be in place that fair is fair, di ba? If it's the truth, we should not be afraid. Would you agree with me?

Commissioner Heidi Mendoza: Your Honor, I truly appreciate your ideas, except for a simple disclosure po that I was never a part of the PDAF audit po.

The foregoing denial of Mendoza that she was never a part of the PDAF was fatal to the credibility, authenticity, and genuineness of the PDAF audit and the report thereon.

If the person officially assigned to supervise the audit and the preparation of the report thereon, denies having a part in the whole process, this question follows: Who took charge of the whole process?
Under that condition, in the common language, it may be stated that the PDAF audit and the report thereon were fake.

How can CoA explain the following to the Filipino people and the world?

Ms. Mendoza announced in a forum in Washington D.C., USA, that she will audit the pork barrel of Senators and Congressmen, which according to her has been mired in graft and corruption since its inception.

Under the unnumbered CoA Memorandum Circular dated 10 19 May 2013, on the designation of responsibilities of Commissioners and implementing rules, signed by chairperson Grace Pulido Tan, the audit of PDAF and the report thereon was the full responsibility of only one Commissioner and not of the Commission as a collegial body. It is therefore the report of an unconstitutional effort.

Unknown to the Filipino people is the fact that the audit of the pork barrel of members of Congress, was done based on the 1935 Constitution to ensure that President Noynoy Aquino shall have exclusive control and authority in the release of the result of the audit, the choice of the lawmakers to be held liable, the persons who will serve as witnesses, including whistleblowers and finally to see that there will be chaos in the records of DBM and CoA.

The following constitute proofs of the above conclusions:
1. Based on records, for the first time in the history of the audit commission, CoA addressed the PDAF audit report to the President/DBM and not to the Senate President and the Speaker of the House of Representatives, in violation of fully established tradition, auditing rules and regulations; and
2. Why should a report containing anomalies in the allocation of pork barrel of lawmakers be addressed to the head of agency whose chaotic fund disbursement system and practices rendered it difficult for CoA itself until now to fully account for the ONE TRILLION, NINE HUNDRED FORTY-TWO BILLION PESOS (P1.942 TRILLION) due to missing, unaccounted for, double numbering and skipping of control numbers for more than THREE THOUSAND UNACCOUNTED Special Allotment Release Order or SAROs?

(To be continued)