MANILA, Philippines - There is no evidence from a special audit made between 2007 and 2009 showing that Sen. Jinggoy Estrada received kickbacks from his Priority Development Assistance Fund (PDAF) allocated to the non-government organizations of Janet Lim-Napoles.
On cross-examination, Commission on Audit (COA) Assistant Commissioner Susan Garcia told the Sandiganbayan Fifth Division that the special audit established no evidence that Estrada benefited from the PDAF scam.
Estrada’s transactions with his PDAF did not even show that he was offered any kickback or actually received it, she added.
Garcia said as early as 2012, auditors sent notices of disallowance to the Department of Budget and Management (DBM) on the PDAF transactions concerning NGOs connected with Napoles.
Of the 14 notices, eight were addressed to Merlina Suñas, four to Benhur Luy and two to the National Agribusiness Corporation (Nabcor).
Defense counsel Paul Mar Arias said the authority given by Estrada to former chief of staff Pauline Labayen on his PDAF transactions was limited to ensure that his endorsements would be properly and timely implemented.
“Nowhere in the authority given to Ms. Labayen that he asked her to commit something illegal with his PDAF and in fact his authority was to ensure the proper and timely implementation of his endorsements,” he said.
Arias was also able to get a stipulation from the prosecution that Luy forged all the documents supposedly signed by Labayen for and on behalf of Estrada.