Camille Naredo

The Sandiganbayan building in Quezon Cit on February 19, 2020

The Sandiganbayan building in Quezon Cit on February 19, 2020 Jonathan Cellona, ABS-CBN News

Article (news)

Sandiganbayan

Job Manahan

ABS-CBN News

MANILA – The legal counsels of the accused in the alleged irregular road dike project in Naujan, Oriental Mindoro grilled on Tuesday a state auditor over the issuance of P84-million notice of disallowance for the said project, questioning its basis. During the continuation of the bail hearings for the nine former Department of Public Works and Highways (DPWH)-Mimaropa officials this morning, Commission on Audit (COA) auditor Victoriano Acosta was interrogated regarding his testimony last week pertaining to the notice and former Assistant Regional Director Gene Altea&#x27;s  &quot;with noted&quot; remark on the inspection document. <div><a class="fr-green fr-strong" href="https://www.abs-cbn.com/news/nation/2026/2/5/state-auditor-testifies-on-disallowance-issued-over-mindoro-road-dike-project-1633">READ: P84-million ND issued to DPWH-Mimaropa says state auditor in bail hearing over Mindoro road dike</a></div><div><a class="fr-green fr-strong" href="https://www.abs-cbn.com/news/nation/2026/2/3/coa-technical-auditor-testifies-mindoro-road-dike-did-not-meet-contract-requirements-1403">READ: COA technical auditor testifies Mindoro road dike did not meet contract requirements</a></div>Asked by Sandiganbayan Sixth Division Associate Justice Kevin Narce Vivero what usual pieces of evidence auditors need to justify a disallowance notice, Acosta said they usually need &quot;documentary evidence&quot; such as a report detailing the activity and inspections, among other things.The defense, however, was not convinced by the witness&#x27; response. One of the defense counsels centered the discussion on DPWH Department Order 166 series of 2024, detailing the processes on the certificates of completion and final acceptance on the projects. Asked if an assistant director is a member of the Inspectorate Team based on the document, given that Altea was supposedly one of those liable for the alleged substandard project for signing one of the inspection documents, Acosta said, &quot;[the position] is not included.&quot; &quot;However, since he affixed his signature in the inspection report, he becomes part of the inspection process,&quot; the auditor said. The prosecution, meanwhile, clarified that based on the auditor&#x27;s earlier response, the signatures on the document there means they form part of the inspectorate process. Acosta last week said that &quot;with noted&quot; carries the same meaning as &quot;certified&quot; in inspection certificates because signatories are considered certifying officers privy to the transactions.Pounded further by the defense on what legal or documentary bases he has that would show an assistant regional director as part of the inspectorate process, Acosta said he only based his decision on the inclusion of the signature. One of the defense counsels also argued that the project in question has yet to be completed, which was why the Department Order 166 does not apply.This order supposedly deals with the revised guidelines on the certificate of completion and certificate of final acceptance for locally funded projects. <div><a class="fr-green fr-strong" href="https://www.abs-cbn.com/news/regions/2026/2/4/oriental-mindoro-gov-testifies-on-p289-m-road-dike-project-in-naujan-1401">READ: Oriental Mindoro gov testifies on P289-M road dike project in Naujan</a></div>This is where Associate Justice Sarah Fernandez intervened and asked Acosta if the project in question was not completed, to which the auditor responded in the affirmative. Asked why he used the department order as the basis for the finding of liability against the signatories, even if the document seemed to apply only to completion and acceptance of projects, the auditor said, he only &quot;looked at the composition&quot; of the members and their signatures. &quot;We look at the documents submitted to us – they are the same personalities (sic),&quot; the auditor said, referring to the signatures in the transactions, such as in the certificate of completion. When Justice Fernandez clarified if there was no other person who would compose the inspectorate team for the different stages of the project, the auditor agreed. Acosta also admitted that he did not ask any DPWH officials if there was any issuance on the matter of the inspectorate teams. Another defense counsel argued that Acosta should have first formed a technical inspection team before issuing the disallowance notice, but Acosta said this was &quot;not necessarily&quot; the case.The Sandiganbayan Sixth Division continues with the bail hearing this afternoon.

The legal counsels of the accused in the alleged irregular road dike project in Naujan, Oriental Mindoro grilled on Tuesday a state auditor over the issuance of P84-million notice of disallowance for the said project, questioning its basis.

The legal counsels of the accused in the alleged irregular road dike project in Naujan, Oriental Mindoro grilled on Tuesday a state auditor over the issuance of P84-million notice of disallowance for the said project, questioning its basis.

COA auditor grilled on basis for disallowance notice vs Oriental Mindoro road dike project

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COA auditor grilled on basis for disallowance notice vs Oriental Mindoro road dike project

Job Manahan,

ABS-CBN News

Published Feb 10, 2026 03:12 PM PHT

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Sandiganbayan

Sandiganbayan 6th division

notice of disallowance

flood control projects

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