THE ANATOMY OF A BUDGETARY INSURRECTION AND THE BATTLE FOR 2028

I. PROLOGUE: THE JANUARY RECKONING

The dawn of 2026 in the Philippines has not been marked by the traditional spirit of renewal, but by an intensified atmosphere of forensic scrutiny and political fragmentation. The “Unity” that defined the 2022 elections is now a ghost, replaced by a high-stakes standoff between the legislative leadership and a growing movement of whistleblowers and transparency advocates.

At the center of this storm are the “Cabral Files”—the digital and physical remains of the late Department of Public Works and Highways (DPWH) Undersecretary Maria Catalina Cabral—and the explosive revelations of Batangas Representative Leandro Leviste regarding the internal financial mechanics of the House of Representatives. This investigation scrutinizes the intersection of secret bonuses, multi-billion peso budget insertions, and the strategic move to impeach Vice President Sara Duterte.

II. THE LEVISTE LEDGER: PHP 2 MILLION AND THE 18 BILLION PESO VAULT

The most visceral blow to the credibility of the 19th Congress came from within its own halls. Representative Leandro Leviste has bypassed the traditional “code of silence” by documenting the alleged distribution of massive bonuses to legislators.

The Bonus Structure According to Leviste, the financial incentives for congressmen are structured in layers:

The Budget Approval Bonus: On the day of the budget vote in October, a PHP 1.5 million “incentive” was reportedly distributed.

The Christmas Bonus: A PHP 2 million cash payment (or check) available for pick-up by “favorable” members.

The Monthly MOOE: A monthly operating allowance that exceeds PHP 1 million per member.

Leviste’s math reveals a staggering reality: a single district representative may receive upwards of PHP 20 million in personal and operating funds annually. When multiplied by the 318 members of the House, this accounts for a massive drain on the national treasury.

The 18.58 Billion Peso MOOE Mystery Leviste further exposed that the House of Representatives increased its own Maintenance and Other Operating Expenses (MOOE) budget by PHP 7.8 billion during the budget deliberations—without public debate or reflection in the official committee reports. This “internal bank” is what whistleblowers claim funds the systemic “loyalty” of the House.

III. THE OP INSERTION: LACSON’S 8 BILLION PESO BOMBSHELL

The investigation into the “Cabral Files” has revealed that budget insertions are not limited to district representatives. Senate President Pro Tempore Ping Lacson has brought to light a specific notation in the files: “OP (ES/SAP).”

Initially, media reports suggested these were separate funds for the Executive Secretary (ES) and the Special Assistant to the President (SAP). However, Leviste and Lacson have clarified that the files show a single block of PHP 8 billion in projects tagged with the proponent “OP” (Office of the President).

This revelation is forensically significant because it suggests that the Executive branch is utilizing the DPWH budget to bypass standard procurement and planning protocols. If the “Office of the President” is acting as a “proponent” for infrastructure projects usually handled by technical engineers, it creates a massive loophole for “unprogrammed” spending that lacks oversight.

IV. THE IMPEACHMENT GAMBIT: RISA HONTIVEROS VS. SARA DUTERTE

As the financial scandals mount, a parallel political operation is underway. Senator Risa Hontiveros has publicly signaled the “approaching reality” of impeachment proceedings against Vice President Sara Duterte.

The Criticism of “Gloating” The move has drawn sharp criticism from media observers, including GMA writer Suzette Doctolero, who argued that Hontiveros’s public anticipation of the impeachment is “bad taste.” The psychological analysis of this move suggests that the administration-aligned forces are attempting to eliminate the “2028 obstacle” (VP Sara) before the corruption investigations can reach the higher levels of the Palace.

The “Ngiwi” Factor The public has also noted the aggressive stance of “crooked-mouthed” congressmen who have become the primary attack dogs against the Vice President. The irony, as pointed out by Atty. Trixie Cruz-Angeles, is that while the House tries to dismantle the VP’s credibility over “confidential funds,” they are simultaneously hiding an 18 billion peso internal fund and refusing to address the crash in the President’s own trust ratings.

V. THE TRUST CRASH: dr*g TESTS AND THE -3% REALITY

The latest Pulse Asia and SWS surveys from late 2025 and early 2026 show a devastating decline in President Bongbong Marcos’s public standing. The President’s net trust rating has hit an all-time low of -3% in some sectors, and as low as -15% in others.

The dr*g Test Refusal Atty. Trixie Cruz-Angeles has identified the President’s refusal to undergo a public dr*g test as a “forensic scar” on his leadership. “The people have a right to know if the judgment of the Commander-in-Chief is impaired,” she stated. This refusal, combined with the perception of a “weak leadership” that cannot control the greed of relatives and “cousins” in government, has fueled the popular sentiment that the current administration is more concerned with optics than with the hunger of the people.

VI. FORENSIC LEGAL BATTLE: THE ETHICS COMMITTEE WEAPON

The House of Representatives has responded to Rep. Leviste’s whistleblowing not with transparency, but with a threat of an “Ethics Complaint.” Representative Ridon and other House leaders have signaled a move to punish Leviste for “forcibly taking” the Cabral Files.

The Constitutional Defense However, legal experts point to Article 3, Section 7 of the 1987 Constitution, which guarantees the right of the people to access official records and government transactions. Furthermore, Republic Act 6713 (The Code of Conduct and Ethical Standards for Public Officials) mandates that government employees act on requests for information within 15 days.

The “Forcible Taking” narrative is viewed by many as a forensic failure. By claiming the documents were “stolen,” the House leadership has effectively authenticated the documents. A thief does not steal “fake” papers; they steal the truth that is being suppressed. Leviste’s tactical “Checkmate” was to thank the DPWH for confirming that the files in his possession are the actual official records from Cabral’s office.

VII. TED FAILON’S MORAL AUDIT: THE CRISIS OF VALUES

In a powerful broadcast, veteran journalist Ted Failon addressed the “Subconscious Mind” of the nation. He argued that the political problems of the Philippines are a “Follow the Leader” crisis.

The Breakdown of the “Social Contract” Failon highlighted the story of “Aldo,” a middle-income earner who pays massive taxes but receives zero support for his child’s specialized medical therapy. The tragedy is that while “Aldo” sees his tax deductions on his payslip, he also sees news reports of PHP 2 million bonuses for congressmen and billions lost to “flood control” projects that never stop the rain.

Failon’s analysis suggests that the “Dynasty System” has created a feedback loop where the “Tree” (the leaders) produces “Fruit” (the corrupt system). Until the values of the leaders change, the state of healthcare, education, and public safety will remain in the “ICU.”

VIII. CONCLUSION: THE STANDOFF OF 2026

The Philippines enters 2026 as a country divided by “receipts” and “denials.” The standoff between the “Leviste Ledger” and the “Palace Script” is reaching a breaking point.

The public is no longer satisfied with “Sarswela” investigations. They are looking for the “Big Fish”—the proponents of the PHP 16.6 billion Silver Wolves heist, the architects of the PHP 8 billion OP insertion, and the individuals who authorized the PHP 2 million bonuses while the people went hungry.

As of January 2, 2026, the investigation continues. The “boxing match” is far from over, and the “Boses ng Katotohanan” (Voice of Truth) is no longer just one man on television—it is a digital movement of millions of Filipinos who are finally reading the ledger for themselves. The truth is no longer a secret; it is a public record, and in 2026, the record is finally being audited by the people.