CEBU Gov. Pamela Baricuatro has directed the Provincial Legal Office to initiate the return of P143 million in funds flagged by the Commission on Audit (COA) as disallowed and suspended expenditures from previous administrations.
Provincial Administrator Ace Durano announced this on Tuesday, July 15, 2025. The directive followed the submission of COA’s report to the Provincial Board on Monday, July 14, by COA 7 Director Visitacion Mendoza.
According to the report, the P143 million is broken down into a notice of suspension amounting to P16,893,430.40 and a notice of disallowance totaling P126,479,644.92.
Also attached to the report is a notice of settlement of suspension/disallowance dated Nov. 12, 2024, during the term of then governor Gwendolyn Garcia, amounting to P122,755.06.
Durano told the reporters that Baricuatro only learned of the COA report on Monday, having just returned from a training session with the Department of the Interior and Local Government the previous week.
The flagged transactions span the terms of former governors Hilario Davide III (2013–2019) and Gwendolyn Garcia (2019–2025).
A notice of suspension refers to a temporary disallowance — transactions or accounts are suspended because they appear illegal, improper, or irregular unless satisfactorily explained or justified by the responsible officers, or until additional requirements raised during the audit are submitted or complied with.
A notice of disallowance is an official notification that certain transactions or expenses are disapproved in audit — either in whole or in part. This means the audited transaction does not comply with relevant laws, regulations, or guidelines, making the disbursement improper, irregular or illegal as determined by the COA.
Baricuatro said she met with her legal team on Monday and they are now working on the matter.
The Provincial Legal Office has been tasked with formally instructing the recipients of the disallowed funds to return the money. / JPS