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Marcelo (2014a) said that Commission on Audit (COA) official testified in court
about the irregularities they found in the release of about P345 million in Senate
During her testimony before the Sandiganbayan Third Division, Assistant COA
Commissioner Susan Garcia said the release of the fund to five non-government
organizations (NGOs) associated with alleged pork barrel scam mastermind Janet Lim-
Napoles did not undergo the right procedure. The result of the special audit became the
basis for the filing of plunder and graft charges against Enrile, Napoles, Senators
Jinggoy Estrada and Ramon Bong Revilla Jr. before the Sandiganbayan. The four are
currently detained.
projects funded by Enrile’s pork barrel all confirmed that they did not request the
Department of Budget and Management (DBM) for any Special Allotment Release Order
(SARO) in connection with the projects. The three implementing agencies identified by