CoA: P9.93-B OPPARU funds remain unliquidated

The Commission on Audit (CoA) questioned the inability of the Office of the Presidential Adviser on Peace, Reconciliation and Unity (OPPARU) to liquidate funds amounting to P9.93 billion from various implementing agencies of its projects.

State auditors said that some balances have been left unliquidated for up to 21 years as of December 2025, violating a provision of CoA Circular No. 94-013 which mandates the timely submission of records to support the utilization of funds.

“Within ten (10) days after the end of each month/end of the agreed period for the Project, the Implementing Agency (IA) shall submit the Report of Checks Issued (RCI) and the Report of Disbursement (RD) to report the utilization of the funds,” the circular reads.

“Only actual project expenses shall be reported. The reports shall be approved by the Head of the IA,” it added.

CoA’s annual audit report revealed that a majority of the unliquidated balance came from unliquidated transfers to Local Government Units (LGUs).

Further review of the implementation of the amounts noted that P8.57 billion was allocated for the Payapa at Masaganang Pamayanan (PAMANA) Project.

State auditors noted that there were various unliquidated dues from PAMANA initiatives that were implemented through LGUs, National Government Agencies, and Non-Government Organizations and People’s Organizations.

In the table included in its audit report, the projects with insufficient amounts ranged from 2012 to 2025.

CoA said that the continued inability of OPPARU to resolve its issues when it comes to liquidating expenses displayed a weakness in monitoring and follow-up mechanisms on the part of the agency.

“Despite prior years’ audit recommendations, substantial balances remained outstanding as of December 31, 2025. The continued non-liquidation of fund transfers and non-return of unutilized balances indicate weakness in the monitoring and follow-up mechanisms established by Management,” the report read.

Due to the deficiencies, the audit agency said that it was “unable to fully ascertain” that the transferred funds were utilized for their intended purposes.

It further stated that the existence of such balances posed risks when it came to the “Due From” accounts included unreconciled amounts which required “validation, settlement, and appropriate accounting action.”

CoA likewise reiterated its recommendations from prior years for OPPARU to ensure the timely follow-up, reconciliation, and settlement of outstanding accounts.