The Commission on Audit (COA) has ordered the exclusion of Lourd Dexter D. Manalo, former chief of staff of then congressman Conrado M. Estrella III, from liability in the disallowed transfer of P40 million in priority development assistant fund (PDAF) of the former legislator to an alleged bogus firm of businesswoman Janet Lim Napoles in 2009 and 2010.
On June 30, 2014, COA issued notices of disallowance (NDs) against Estrella III, now secretary of the Department of Agrarian Reform (DAR), on the transfer of P40 million PDAF to Napoles’ National Livelihood Development Corp. (NLDC).
The P40 million was transferred in three tranches and was eventually deposited to Napoles’ Countrywide Agri and Rural Economic Development Foundation Inc (CAREDFI).
The COA said that the PDAF-funded projects "were not compliant with existing laws and regulations."
Manalo was involved in the COA's NDs, but he filed an appeal and said that he was deprived of his right to defend himself, refute, and controvert the findings during the critical stages of investigations of the COA. Because of this, Manalo said there was denial of due process.
Manalo added that he was made equally liable as Estrella III because of "indiscriminate generalization of findings of liabilities rather than individual's respective participation," and the documents used against him were forged and therefore void.
He submitted to COA a Questioned Documents Report from the National Bureau of Investigation (NBI) which showed that the handwriting experts found his signatures to have been forged.
“This Commission cannot simply ignore and set aside the factual findings of the NBI. There is no evidentiary basis to conclude that Mr. Manalo participated in the disallowed transactions,” COA said.
"Wherefore, the appeal of Mr. Lourd Dexter D. Manalo, former Chief of Staff, Office of former Congressman Conrado M. Estrella III of the 6th District of Pangasinan is hereby granted," it ruled.
TAGS: #COA #Janet Lim Napoles #Conrado M. Estrella III