"Right now, we have five case studies. When I have my staff work on them, I ask them to break down each method of corruption separately because there are different variations. The system isn't always the same, and the schemes aren't always identical," he said in Tagalog.
According to the senator, every alleged anomaly is supported by complete records.
"Everything is documented. This isn't gossip or hearsay. We have the contract IDs—everything is complete. Every project has its own contract ID. We have the vouchers. We have the progress billings. They all have dates. The documentation is complete," he said.
Three ways ghost projects are created
The committee on ways and means chair said the investigation uncovered three recurring schemes in the Taguig projects: recycled photographs, double appropriations, and overlapping linear measurements.
The first scheme involved the reuse of project photographs to support billings for different projects.
Lacson said he had also encountered the same practice in Bulacan, raising concerns that it could be a common scheme across district engineering offices nationwide.
"The photographs that were used as proof for billing last year or in the previous months are being used again for this project that is now being billed. This means that the new project does not have its own photographs or documentation. So it is a ghost project—and they can still collect payment," he explained.
He said the documents were allegedly approved by officials from the Department of Public Works and Highways (DPWH).
"Of course, these will be signed off by the officials of the DPWH in those district engineering offices. That is one of the ways they are able to deceive people and get ghost projects approved. Because if it were not a ghost project, why would they use fake photographs?" he added.
According to Lacson, only the dates in the recycled photographs were changed, while the geotagging data exposed the duplication.
"The only thing they change is the date. But with the geotagging, because DPWH has geotagging, when a photo is taken, it includes the grid coordinates... There are many photos that have been reused repeatedly," he said.
He added that identical shadows, cloud formations, workers, and even the workers' clothing made the recycled photos easy to detect.
"Even the person there, the construction worker, is wearing the same clothes. They did not even change clothes for an entire year!" he said.
The second alleged scheme involved double appropriations, where the same project was listed twice—or even three times—in the General Appropriations Act (GAA).
"I told my staff that if it had not been paid, it might have just been an oversight in the drafting of the GAA... And it turned out that it was indeed paid," Lacson said.
He explained that if a ₱100-million project received two separate appropriations of the same amount, the government would effectively lose another ₱100 million.
The third scheme involved overlapping linear measurements, where a completed portion of a project was allegedly counted again in a succeeding contract, allowing contractors to bill the same section more than once.
Using a slope protection project as an example, Lacson said a completed 10-meter portion could be included again in the next phase despite already being finished.
"The cost of one linear meter of slope protection is around ₱481,000... So if one linear meter costs ₱481,000, the government immediately loses around ₱4 million," he said.
Contractors, alleged accomplices
Lacson identified several contractors allegedly involved in the Taguig flood control projects, including Tuchar Construction Corp., DAHL Construction, St. Gerard Construction, Top-Notch Construction, St. Timothy Construction Corp., and Core Check Construction, among others.
He also alleged that the scheme involved accomplices within the DPWH and claimed that district engineering offices were effectively controlled by a single political figure.
"No one can make any move there without Senator Allan Cayetano knowing about it. That is how things work. Because if the District Engineer does not follow orders, he gets replaced and pressured," Lacson alleged.
The senator said investigators are still determining the total value of the allegedly anomalous projects but noted that the flood control insertions attributed to Cayetano in the 2025 General Appropriations Act totaled ₱6.95 billion.