Until he asks for a presidential pardon, his only salvation. His guilt is a certainty, by simply tracing the money trail, the way certified public accountants and CoA auditors do.

We shall finally collar him at the end of the road “with fresh blood on his hands!”

Let us trace the trail of the P60-billion PhilHealth fund by scrutinizing specific government reports, particularly Commission on Audit reports and following the investigations and legal challenges that have publicly disclosed details about disbursements.

Key entities involved in tracing the funds

1. Commission on Audit: CoA is the primary government agency responsible for auditing government expenditures. Its annual audit reports and special audits are crucial resources for tracing where funds were ultimately spent.

2. Department of Finance: The DoF through Circular No. 003-2024 directed the transfer of funds to the National Treasury and has provided data on where the money was allocated in the national budget.

3. Department of Budget and Management: The DBM oversees the release and allocation of the national budget, including the unprogrammed appropriations where the PhilHealth funds were placed.

4. The Supreme Court: The recent SC decision (December 2025) that declared the fund transfer unconstitutional and ordered its return has brought specific details of the fund use into the public domain through court records and oral arguments.

5. Congress: Members of the Senate and House of Representatives have held hearings and raised questions on the fund’s use, highlighting specific projects and allocations.

6. Office of the Ombudsman: The Ombudsman has initiated a probe into the controversial fund transfer, which will further investigate the accountability of the officials involved.

Documenting the money trail

1. Based on public records, the P60 billion was remitted to the National Treasury in tranches in 2024 and was used to fund unprogrammed appropriations in the 2024 General Appropriations Act (GAA).

The documented uses of the funds, according to the DoF and Solicitor General’s office included:

1. P27.45 billion for Public Health Emergency Benefits and Allowances for Healthcare Workers during the Covid-19 pandemic.

2. P10 billion for the Medical Assistance to Indigent and Financially Incapacitated Patients (MAIFIP) programs.

3. P4.10 billion for the procurement of medical equipment for DoH and LGU hospitals.

4. P3.37 billion for the construction of DoH facilities

5. P1.69 billion for the Health Facilities Enhancement Program.

6. The remaining funds were used for government counterpart financing for foreign-assisted infrastructure and social development projects.

Allegations have been raised by some lawmakers that the funds were funneled into questionable flood control projects under the Department of Public Works and Highways (DPWH).

The legal challenge has been confirmed that the transfer was unconstitutional and investigations are ongoing to fully determine the identity of the officials criminally liable and how the funds were ultimately used.

Our coming Thursday’s column will show that the Philippines shall be better off without Mr. Recto and his VAT revenue, if we can reduce corruption by 50 percent.

The development of Ralph Recto as a key legislative operator is defined by several milestones. He has gained the mastery of raising tax money, but he has also developed the art of stealing them through the Bicam.

Email: arturobesana2@gmail.com