The Sandiganbayan Fourth Division on Monday, June 29, questioned a Department of Public Works and Highways (DPWH) witness on who should be held accountable for the release of a ₱92.8-million payment for a flood control project in Pandi, Bulacan despite deficiencies in the supporting documents.

Gerardo Delgado, chief administrative officer of the DPWH Central Office's Cash Division, testified during the graft trial of former senator Ramon "Bong" Revilla Jr. and his co-accused.

Delgado said the Accounting Division prepares the List of Due and Demandable Accounts Payable-Advice to Debit Account (LDDAP-ADA).

The cashier verifies the completeness of the supporting documents before the LDDAP-ADA is approved by the district engineer.

He said cashiers must return the billing documents to the Accounting Division if mandatory supporting documents or required signatures are missing.

He told the court that the documents presented in court contained several deficiencies. These included missing authorized signatories, an unsigned disbursement voucher, the absence of material testing and final inspection reports, and a lack of project accomplishment photographs.

Associate Justice J. Ermin Ernest Louie Miguel noted that the payment in question had nevertheless been released despite those deficiencies.

He repeatedly asked Delgado who, under the standard workflow, should be responsible for allowing the transaction to proceed.

Delgado did not identify any specific official.

Instead, he said it was standard practice at the DPWH Central Office's Cash Division to return billing documents to the Accounting Division whenever discrepancies were found.

“Sa amin po sa central office, 'yun po ang practice naman, binabalik po namin sa accountant kahit may minor discrepancy lang, Your Honor (At the Central Office, that is our practice. We return it to the accountant whenever there is even a minor discrepancy, Your Honor),” he said.