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OVP records 99.4% drop in medical, burial assistance in 2025 — COA

Vice President Sara Duterte arrives at the Senate on the second day of the impeachment trial on Tuesday, July 7, 2026. Maria Tan, ABS-CBN News 

MANILA — The Office of the Vice President’s (OVP) medical and burial assistance fell by 99.4 percent in 2025 following budget cuts, according to the office’s financial statements released by the Commission on Audit (COA).

The notes to the financial statements show that spending under “Medical/Burial Assistance” plunged from P820.77 million in 2024 to P5.16 million in 2025.

The drop coincides with a decline in OVP’s appropriations from P1.9 billion in 2024 to P766 million in 2025, while cash allocations from the national government were cut from P1.89 billion to P894 million.

Total spending on assistance and subsidies also fell by nearly 87 percent, from P862 million in 2024 to P115 million in 2025.

MEDICAL AID LEANS ON PAGCOR

Meanwhile, medical and burial aid funded by donations from the Philippine Amusement and Gaming Corporation (PAGCOR) doubled, from P29.9 million to P59.9 million. 

The OVP signed an agreement with PAGCOR in April 2023 for P120 million in assistance, released in four tranches. The OVP used P30 million from the third tranche from February to July 2025 to assist 3,924 individuals. 

COA sampled 276 of them, with assistance worth P2 million, and found the money went to allowable purposes and eligible beneficiaries.

“We commended the Management for the generally compliant implementation of the MAB (Medical and Burial Assistance) Program,” COA said.

However, further review showed that the names of burial aid recipients were missing from the cash disbursement report, COA said. The data was available in supporting documents, so COA made no recommendation.

“Inquiry with Accounting Division personnel disclosed that the omission was due to incomplete information forwarded by the PAD. Nevertheless, the required information was available from supporting documents such as Burial Application Forms, Disbursement Vouchers, and Acknowledgement Receipts,” state auditors said. 

The program reached 1,736 persons with disabilities and 3,182 senior citizens.

CONFIDENTIAL AND EXTRAORDINARY EXPENSES 

The OVP reported P594,655 under “Confidential, Intelligence and Extraordinary Expenses” in 2025, up from P519,466 in 2024. 

The entire amount was booked as extraordinary and miscellaneous expenses, which cover meetings, public relations and similar.

The related-party disclosure shows that the extraordinary and miscellaneous fund were credited to the following positions: 

  • P194,000 for the chief of staff received 
  • P136,000 for the assistant chief of staff
  • P265,000 for the directors 
 
UNLIQUIDATED LIVELIHOOD GRANTS

Meanwhile, COA flagged P2.1 million in grants under the Mag Negosyo ‘Ta Day livelihood program that were unliquidated as of Dec. 31, 2025, covering 137 beneficiaries. 

The liquidation was late by nine to 156 days beyond the prescribed liquidation period, state auditors said. In all, P12.5 million in grants to 830 beneficiaries was unliquidated at year-end. By Feb. 27, 2026, P2.7 million for 179 beneficiaries remained outstanding.

COA said the delays “reduced assurance that the grants were utilized for their intended purposes.”

OVP’s Management said it sent demand letters on April 30, 2026, to the 179 beneficiaries.

State auditors then recommended stronger monitoring and follow-ups, and strict use of the revised application form, which states the liquidation deadline and penalties.

DOCUMENTATION GAPS IN GRANTS TO CIVIL SOCIETY GROUPS 

Auditors also found missing or incomplete documents in P3.3 million in grants to 22 civil society organizations, at P150,000 each. 

Proposals from 19 groups lacked adequate feasibility study information, according to the report. Notarized affidavits, meant to show the groups are not related to OVP officials, were not attached for 10 groups, COA said. 

Evaluations of the groups’ financial and technical capability were also not properly documented, it added. 

OVP’s Management said the affidavits were already submitted to auditors and that the groups were vetted during accreditation. 

COA recommended revising the proposal template and attaching the required documents before grants are processed.

It also found documentation lapses in the distribution of PagbaBAGo school bags and RIICE food bags. Records for P19.3 million in bag distributions had incomplete or missing signatures, and some receipts were dated before the distributions they covered, COA said.

For P4.4 million in food bags, COA’s verification showed that documentary requirements were limited and did not require proof of identity or medical and burial documents for beneficiaries. Contact numbers were also found to be missing for P3 million in distributions.

OVP’s Management said it has since reinforced the requirements and drafted revised guidelines. COA urged the office to finalize them.

Separately, requests and issue slips for nearly P99 million in goods were submitted late, by one to 446 days. About P3.5 million in 2024 relief goods was recorded only in December 2025, which COA said affected how 2024 accounts were reported. 

Management cited manpower shortages and said it has reassigned and hired staff.

 
RELIEF OPERATIONS

Of P110.1 million in welfare goods expenses, COA flagged several issues:

  • Twenty-four relief operations worth P39 million deviated from approved mission orders without documented approval. 
  • Eight open-ended mission orders worth P84 million did not specify target beneficiaries. 
  • Master lists covering 17,033 beneficiaries were not certified by local officials.
  • 91 beneficiaries’ distribution sheets were unsigned. 
  • Operations covering 33,980 beneficiaries, worth P25.3 million, lacked complete pre-operation documents.
 

In Bicol, records for 2,433 beneficiaries, worth P2.3 million, were not attached. Management said “records were lost during Typhoon Kristine” and that the municipality completed the distribution.

It added that flexibility in disasters “should not be construed as a circumvention of controls,” and promised better documentation, including authorization letters for representatives.

FOREIGN TRAVEL EXPENSES  

The OVP’s Foreign travel expenses more than doubled to P13.2 million in 2025 from P5.7 million in 2024, according to the notes to the financial statements.

The notes say the account covers airfare, daily subsistence allowance and related costs for security personnel and staff who provide logistics and protocol support during the Vice President’s official engagements.

“The deployment of security personnel during foreign travel is consistent with AFP General Order No. 196, effective 06 February 2025, mandating security coverage to ensure the safety and security of the Vice President and the immediate family,” it read. 

Meanwhile, vehicle purchases totaled P20.6 million, including seven pickup vehicles for P9.9 million and a security vehicle for P5.7 million.

NO IDS FOR 2025 

A P2.6 million notice of disallowance over a private lawyer hired without the Solicitor General’s conformity remained pending before the COA Commission Proper.

“The ND, issued on April 5, 2022, pertained to the engagement of a private lawyer as legal consultant without the written conformity and acquiescence of the Solicitor General and concurrence of COA. The ND was appealed by the persons liable on May 30, 2022,” it read.

No audit suspension and disallowance was issued for 2025, the report read.

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