MARIA GRACIA M.

PULIDOPULIDO-TAN
Resource Person Chairperson, Commission on Audit

Senate of the Philippines Committee on Accountability of Public Officer and Investigations

29 August 2013

From PDAF of Name of NGO IA No. Agri & Economic Program for Farmers Foundation, Inc. (AEPFFI) Agricultura Para sa Magbubukid Foundation, Inc. (APMFI) Countrywide Agri and Rural Economic Development (CARED) Foundation, Inc NLDC TRC NLDC TRC NLDC 1 TRC 9 Masaganang Ani Para sa Magsasaka Foundation, Inc. (MAMFI) NABCOR 2 TRC NLDC 3 Peoples Organization for Progress and Development Foundation, Inc. (POPDFI) Philippine Agri & Social Economic Development Foundation, Inc. (PASEDF) Philippine Social Development Foundation, Inc. (PSDFI) Social Development Program for Farmers Foundations, Inc. (SDPFFI) NABCOR TRC TRC TRC 9 ZREC NABCOR 10 NLDC 5 TRC Total 648.547 76.145 2 94.500 1,093.315 177.064 2 106.700 1 90.110 9.700 3 121.250 6 2 26.100 10.570 1 31.500 56.988 1 24.250 5 17.460 34.470 3 190.120 125.690 3 177.995 24.250 1 19.200 HOUSE Amount (M P) No. 3 1 2 1 1 SENATE Amount (M P) 121.250 24.000 82.450 22.500 77.600

Agri & Economic Program for Farmers Foundation, Inc. (AEPFFI)

Agri & Economic Program for Farmers Foundation, Inc. (AEPFFI) Projects IA No. 4 1 5 Amount (M P) Total 121.250 24.000 145.250 Senate 121.250 24.000 145.250 With business permit for CY 2009 and SEC registered. Did not confirm transactions and did not submit additional documents. A residential house and no documents provided during inspection.
Blk 24, Lot 9, Phase 1, EP Housing Vill., Taguig City

Remarks

NLDC TRC Total

AEPFFI Projects
IA NLDC Nature Agricultural kits* Supplier MMRC Trading Remarks / Results of Confirmation Did not confirm; Using the same ATP being used by MAMFI. Not a licensed fertilizer handler and no business permit. Did not confirm and no business permit Confirmed transactions, no record of gross sales for CYs 2007 to 2009 Unliquidated

Livelihood kits Training TRC Livelihood program

Sim-Gum Trading Ditchon Trading

IA NLDC

Recipient 11 Municipalities 10,550 individuals

Remarks / Results of Confirmation Three (3) Municipal Mayors denied receipt of the agricultural kits - 24 denied attendance to trainings and receipt of kits; 888 unknown/unlocated or moved out from given address - MPDC of one Municipality claimed to be unaware of the training and distribution of kits. Unliquidated

TRC

*Components high capacity manual sprayer, heavy duty rake, folding shovel, agricultural chemicals, bolo, protective gear.

AEPFFI Projects
IA NLDC Senator Ramon B. Revilla, Jr. Juan Ponce Enrile Gregorio B. Honasan TRC Ramon B. Revilla, Jr. Amount (M P) 82.450 24.250 14.550 24.000 Remarks / Results of Confirmation Confirmed his and his representatives signature Confirmed his and his representatives signatures; Deputy Chief of Staff denied signatures on 2 documents Project coordinator confirmed his and the Senators signature in 2 documents, did not comment on others. Confirmed his and his representatives signature.

Agricultura Para sa Magbubukid Foundation, Inc. (APMFI)

Agricultura Para sa Magbubukid Foundation, Inc. (APMFI) IA Projects Amount (M P) Total 82.450 22.500 104.950 Senate 82.450 - SEC registered and with permit to operate for CY 2009. 22.500 - Reportedly operating at Blk. 23, Lot 24, Dumaguete St., Bian, Laguna. 104.950 - Using ATP being used by CARED Foundation, Inc. - Did not confirm transactions and submit additional documents. Remarks

No. 3 1 4

NLDC TRC Total

APMFI Projects
IA NLDC Nature Trainings Supplier Ditchon Trading Remarks / Results of Confirmation - Confirmed transactions for meals, venue and other training requirements in Tayug, Pangasinan; based in Laguna Did not confirm transactions Using TIN being used by MAMFI No business permit Not licensed fertilizer handler Using ATP being used by MAMFI and Sim-Gum Trading

Farm initiate production Packages @ P42.893/pkg

MMRC Trading

Livelihood kits

Sim-Gum Trading

- Did not confirm transaction - New business registered in 2009 with P0.500-M capital - Using ATP being used by MAMFI and MMRC - Did not confirm transaction - Using three ATPs covering the same series. - Procured in CY 2009 when the license as Area Distributor of Fertilizer expired on February 7, 2007.

TRC

Agricultural livelihood kits

TNU Trading

APMFI Projects
IA NLDC Recipient Seven (7) Municipalities 5,650 participants in training from 4 various Municipalities in Pangasinan TRC Five (5) Municipalities Remarks / Results of Confirmation - Three Mayors denied receipt of packages - One Municipal Agriculturist confirmed receipt of only one of the seven items of the components of 226 sets; denied receiving 6 other items - One Mayor claimed that the documents are not authentic and his signature was tampered and still conducting investigation - One confirmed receipt; could not provide distribution list; claimed that the list was later submitted to DA-RFU which is not a party to this transactions - One denied receipt of item distributed

IA NLDC TRC

Senator Juan Ponce Enrile Ramon B. Revilla, Jr. Juan Ponce Enrile

Amount (M P) 24.250 58.200 22.500

Remarks / Results of Confirmation Confirmed authenticity of signatures of his representatives Confirmed authenticity of his and his representatives signature Confirmed authenticity of signatures of his representative.

Countrywide Agri and Rural Economic Development (CARED) Foundation, Inc.

Countrywide Agri and Rural Economic Development (CARED) Foundation, Inc. Projects IA No. 4 16 20 Amount (M P) Total Senate 101.850 144.890 246.740 Remarks

NLDC TRC Total

77.600 - With issued business permit to operate during CYs 2007 to 2009 and registered 19.200 with SEC. - Reportedly operating at 14-O Samson St., Brgy. Baritan, Malabon City 96.800 - A mere shanty occupied by the mother of one of the incorporators. - Using ATP being used by AMFI. - Did not confirm transactions and additional documents.

CARED Projects
IA NLDC Nature Training Supplier Ditchon Trading Remarks / Results of Confirmation - Confirmed transactions. Provided meals and venue and other training equipment in the Province of La Union. Based in Bian, Laguna. - Did not confirm transactions, using 3 ATPs covering overlapping series. License as area distributor of fertilizer expired on February 7, 2007. Unliquidated

Agricultural packages @ P33.458/pkg TRC Livelihood program

TNU Trading

CARED Projects
IA NLDC Recipient 4 Municipalities 4,750 participants in various trainings from 4 Municipalities of La Union Remarks / Results of Confirmation - Three Mayors denied receipt of agricultural packages; - Six denied attendance to training and receipt of kits; - 213 of the 239 selected beneficiaries are unknown or have given insufficient addresses; - Other recipients have no addresses and did not sign on the distribution list. Unliquidated

TRC

IA NLDC / TRC

Senator Juan Ponce Enrile

Amount (M P) 96.800

Remarks / Results of Confirmation Confirmed signature of his authorized representative.

Masaganang Ani Para Foundation, Inc. (MAMFI)

Projects Amount (M P) Total 195.455 34.470 247.108 477.033 Senate 177.995 190.120 368.115

sa

Magsasaka

Masaganang Ani Para sa Magsasaka Foundation, Inc. (MAMFI) IA Remarks

No. 12 9 13 34

NABCOR TRC NLDC Total

- SEC registered with permits during CYs 2007 to 2009. - A residential unit owned by Ms. Marina Sula, the NGOs President who was out at the time of inspection.
16A Guevarra St., Paltok, District 1, Quezon City

- Using ATP being used by MMRC Trading and Sim-Gum Trading, and TIN being used by MMRC Trading. - Did not confirm transactions and did not submit additional documents.

MAMFI Projects
IA NABCOR Nature Liquid fertilizer @ P1,500/box Gardening packages @ P8,945/pkg Agricultural starter kits @ P30,645/kit to P32,330/kit Agri-Livelihood kit @ P22,250/kit Agricultural starter kits @ P32,330/kit Supplier Nutrigrowth Philippines TNU Trading Remarks / Results of Confirmation - Not located at given address; no permit to operate - Confirmed transactions; using three different ATPs covering the same series; and license to operate and authority to distribute fertilizer expired on February 7, 2007. - Confirmation letter returned to the Team and no permit to operate. - Did not confirm transactions; using three ATPs covering the same series; and license to operate and authority to distribute fertilizer expired on February 7, 2007. - Confirmed transactions but with questionable capability to conduct simultaneous trainings in Pangasinan, Batangas, Bulacan-based in Bian, Laguna.

Lucky L.M.L. Marketing TNU Trading

NLDC

Training

Ditchon Trading

MAMFI Projects
IA NABCOR Recipient 28 Municipalities 1,090 recipients from 5 Municipalities in 3 Provinces with a number listed as many as four times. 17 Municipalities 5,761 individuals with a number listed a three times Remarks / Results of Confirmation 16 Municipal Mayors/Officials out of 28 denied receipt of the items distributed, others did not reply Out of 198 selected beneficiaries, 11 individuals denied while 142 unknown/gave insufficient addresses

NLDC

Nine Mayors denied receipt of kits 22 beneficiaries categorically denied receipt of kits; 3 confirmed attendance in training

IA NABCOR

Senator Ramon B. Revilla, Jr. Juan Ponce Enrile Jinggoy Ejercito Estrada

Amount (M P) 50.440 58.200 69.355 19.400 67.900 102.820

Remarks / Results of Confirmation Confirmed his and his representatives signatures Confirmed signatures of his representatives No reply Confirmed signatures of his representatives Confirmed his and his representatives signatures No reply

NLDC

Juan Ponce Enrile Ramon B. Revilla, Jr. Jinggoy Ejercito Estrada

Peoples Organization for Progress and Development Foundation, Inc. (POPDFI)

Peoples Organization for Progress and Devt Foundation, Inc. (POPDFI) IA Projects Amount (M P) Total 24.250 26.100 50.350 Senate 24.250 24.250 - Not included in the list of registered NGOs published in the SEC website. - With business permits to operate during CYs 2007 to 2009. - Reportedly operating at Block 23, Lot 59, Phase 2, EP Housing Village, Taguig City. - Unit located within the residential area, closed at the time of inspection. - Did not confirm its transactions and submit additional documents. Remarks

No. 1 6 7

NABCOR TRC Total

POPDFI Projects
IA NABCOR Nature Agricultural production kits @ P22,250/kit 35 computer sets Supplier TNU Trading Remarks / Results of Confirmation Confirmed its transactions. Using 3 different ATPs covering the same series; license as area distributor of fertilizer expired on February 7, 2007.

IA NABCOR

Recipient 4 Municipalities

Remarks / Results of Confirmation 3 Municipal Officials denied receipt.

IA NABCOR

Senator Juan Ponce Enrile

Amount (M P) 24.250

Remarks / Results of Confirmation Confirmed authenticity of signature of his representative.

Philippine Social Development Foundation, Inc. (PSDFI)

Philippine Social Development Foundation, Inc. (PSDFI) Projects IA No. 16 Amount (M P) Total 121.610 Senate 31.500 - No business permits during CYs 2007 to 2009. - Not reflected in the SEC website as among the registered entities. - Reportedly holding office at Block 23, Road Lot 18 Street, AFPOVAI, Phase 2, Western Bicutan, Taguig. Cannot be located at the given address. Remarks

TRC

PSDFI Projects
IA TRC Nature of Expense Agricultural starter kits Livelihood materials Remarks / Results of Confirmation - Not supported with OR, SI, or DRs of suppliers - No supplier identified in the documents

IA TRC

Recipient 132 individuals from 27 Barangays in 3 Municipalities

Remarks / Results of Confirmation Out of 36 selected beneficiaries, 13 recipients denied receipt of the items. Others did not reply.

IA TRC

Senator Ramon B. Revilla, Jr.

Amount (M P) 31.500

Remarks / Results of Confirmation Confirmed his and his representatives signatures.

Social Development Program for Farmers Foundations, Inc. (SDPFFI)

Social Development Program for Farmers Foundations, Inc. (SDPFFI) Projects IA No. 1 25 11 3 40 Amount (M P) Total 9.700 298.314 182.845 94.500 585.359 Senate 121.250 106.740 94.500 322.490 - With business permits during CYs 2007 to 2009 and SEC registered. - Reportedly operating at B40, L28 Iligan St., South City Homes, Brgy. Sto. Tomas, Bian, Laguna, a residential area. - During inspection, the Team was entertained by Mr. Benhur K. Luy, the NGO President, at the garage of the Unit. - No staff, documents and office equipment except for one desktop and one laptop computers. - As certified by the Secretary of the Association, unit owned by a certain Carlo Dizon since 1985. - Association not aware of the existence of NGO within the subdivision. - Address different from the address reflected in the receipts which is Zamboanga City. - Did not submit written confirmation on its transactions and its requested additional documents. - Submitted the same list of recipients to both NABCOR and NLDC. - Using TIN being used by PASEDFI. Remarks

ZREC NABCOR NLDC TRC Total

SDPFFI Projects
IA NABCOR / TRC Nature Liquid fertilizers Supplier Nutrigrowth Philippines Remarks / Results of Confirmation - Invoice amount erroneous considering the indicated unit price and quantity. - Cannot be located at given address. - Given address is a residential unit with sari-sari store with the owner occupying the unit since 2007 and not aware of Nutrigrowth existence. - No permit to operate during CYs 2007-2009. - License as handler of fertilizer expired on January 14, 2008. Transaction was in 2009. - Confirmed its transactions. - Using 3 ATPs covering the same or overlapping series of numbers. - Transactions not declared with the LGUs as it declared sales of only P5.264 Million when transactions with three NGOs alone, during this period, amounted to P309.818 Million. - License as area distributor of fertilizer expired on February 7, 2007, with transactions in 2008 and 2009. - Confirmed transactions; Provided meals and other training equipment in Pangasinan; Based in Laguna - Did not confirm transactions; Using three (3) ATPs covering overlapping series; License as area distributor of fertilizer expired on February 7, 2007.

Agricultural product packages @ P30,645/pkg Computer sets

TNU Trading

NLDC

Training Agricultural and other packages

Ditchon Trading TNU Trading

SDPFFI Projects
IA NABCOR Recipient 25 Municipalities 2,992 Individuals TRC NLDC 19 Municipalities 9 Municipalities Remarks / Results of Confirmation Out of 25 Municipalites, none confirmed receipt with 10 Municipal Officials denied receipt of items. - Six (6) Barangay Chairmen denied residency of 172 purported beneficiaries. - One (1) confirmed receipt with four denying receipt of items. - Two (2) Mayors denied receipt of the agricultural packages; One (1) Mayor confirmed receipt of 155 sprayers and 155 boxes of foliar fertilizers instead of 237 packages consisting of eight items/package - Three (3) denied receipt of livelihood kits - 694 of the 739 beneficiaries sent with confirmation letters are either unknown / unlocated, moved out or have given insufficient addresses.

3,769 individuals

IA NABCOR

Senator Juan Ponce Enrile Ramon B. Revilla, Jr. Jinggoy Ejercito Estrada

Amount (M P) 63.050 38.800 19.400

Remarks / Results of Confirmation Confirmed their/their representatives signatures. Did not reply to the Team.

Amount of Transactions to Suppliers

IAs NABCOR

Suppliers TNU Trading Nutri Growth Philippines Lucky L.M.L. Marketing

Amount (in Millions) 197.232 43.884 24.252 11.148 26.951 54.234 357.922 111.522 18.125 82.337

TRC

TNU Trading Montrude Trading Nutri Growth Philippines

NLDC

TNU Trading MMRC Trading Ditchon Trading Sim-Gum

Documents Bearing the Signature of Legislators/ Authorized Representatives

IAs DSWD TRC Documents MOA, Project Proposal (PP), Request for release of fund to NGO, Letter endorsing the NGO; and in isolated cases, List of Beneficiaries. MOA, Work and Financial Plan (WFP), PP, endorsement letter for NGO to implement the project, Request for release of fund to NGO and PDAF Monitoring Report; and in some other cases, Certificate of Project Completion (CPC), Report of Disbursement (RD), Project Final Report (PFR) and Project Beneficiaries. MOA, PP, endorsement letter for NGO to implement the project, Accomplishment Report (AR), Acknowledgment Receipt/Certificate of Acceptance (CA), WFP and Request for release of fund to NGO; and in some other cases, Inspection and Acceptance Report (IAR), RD, Attendance Sheet/List of Beneficiaries/Distribution List, and Letter of Quotations. MOA, Project Beneficiaries/Registration Form, endorsement letter for NGO to implement the project, CA, Request for release of fund to NGO, PP, AR; and in other cases, WFP/Detailed Budget, Liquidation and RD, and Delivery Receipt (DR). AR, endorsement letter for NGO to implement the project, CA, PP, WFP, Liquidation and RD, Distribution List/Attendance Sheet; and in some other cases, Time Table of Activities, and Terminal Report. MOA, PP, AR, endorsement letter for NGO to implement the project, RD, CA. MOA, endorsement letter for NGO to implement the project, List of Beneficiaries, and Purchase Request MOA and Transmittal Letter of SARO to the City Mayor and in other cases, DVs and Report of Obligation of Fund.

NLDC

NABCOR

ZREC

DA-RFU III DA-RFU V Quezon City

MARIA GRACIA M. PULIDOPULIDO-TAN

Chairperson, Commission on Audit