THE ANATOMY OF A BUDGETARY INSURRECTION

I. PROLOGUE: THE JANUARY AUDIT OF SOULS

January 3, 2026, marks a watershed moment in the history of Philippine governance. The festive echoes of the New Year have been replaced by the cold, clinical sounds of a forensic audit—not by the Commission on Audit (COA), but by the court of public opinion. The central conflict involves a catastrophic revelation regarding how the House of Representatives manages its internal funds.

The investigation centers on the testimony of Representative Toby Tiangco and the whistleblowing of Representative Leandro Leviste. Together, their accounts describe a system where the “Liquidation by Certification” protocol has created a black hole of accountability, allowing billions of pesos to disappear into “constituency building” without a single receipt being filed. This report scrutinizes the intersection of these secret funds, the flooded pulpits of the Catholic Church, and the looming impeachment of the Vice President.

II. THE TIANGCO ADMISSION: THE LEGACY OF NO RECEIPTS

In a startlingly candid interview, veteran Congressman Toby Tiangco confirmed the existence of a financial structure that has long been whispered about in the corridors of power.

The MOOE Structure Tiangco broke down the monthly intake of a district representative:

District Operational Expenses: 718,670 pesos per month.

Extraordinary and Miscellaneous Expenses: 240,000 pesos per month.

The Total: This amounts to nearly 1 million pesos every month for each congressman, which is on top of their official salary of roughly 300,000 pesos.

The Forensic Loophole: Liquidation by Certification The most damaging aspect of Tiangco’s admission was the method of “liquidation.” Under standard government accounting, any expenditure of public funds requires an official receipt and a detailed voucher. However, Tiangco admitted that for these multi-million peso monthly allocations, congressmen utilize “Liquidation by Certification.” This means a legislator simply signs a document certifying that the money was spent for “public purposes.” No receipts for gasoline, no invoices for consultancy, and no proof of purchase for “constituency building” are required. Forensically, this system is a “m*rder of Oversight.” It allows a congressman to funnel money to shell companies, political allies, or personal accounts with no paper trail that the COA can effectively audit.

III. THE MATH OF THE HEIST: THE 2026 BUDGET ESCALATION

The investigation has uncovered that the lack of receipts is only one part of the problem. The sheer volume of the funds has increased at a rate that defies economic logic.

The 18 Billion Peso Jump In 2025, the House budget was approximately 17 billion pesos. By the time the 2026 National Budget emerged from the Bicameral Conference—a stage often called the “Small Group” where the real de@ls are made—the House budget had ballooned to over 35 billion pesos.

The Per-Member Allocation When you divide the 35 billion peso budget by the 318 members of the House, the result is an average of over 110 million pesos in internal funds per congressman every year. If these funds are liquidated by “certification” rather than receipts, the Philippines is essentially handing out 35 billion pesos in cash with no way to track where it lands.

IV. THE IMPEACHMENT GAMBIT: A FEBRUARY OFFENSIVE

As the financial scandal deepens, the House leadership under Speaker Martin Romualdez has accelerated the script for the impeachment of Vice President Sara Duterte.

The Bagman Affidavit Reports indicate that the impeachment complaint, scheduled for filing in February 2026, will include an affidavit from a self-proclaimed “Bagman” of the Vice President. Critics, Gayun pa man, point to the “Suspicious Chronology” of this witness. The timing of a “Bagman” emerging just as the public begins to question the House’s own 2 million peso bonuses suggests a coordinated Deflection Strategy.

V. THE CHURCH AND THE SUITCASE: FLOODS IN THE SANCTUARY

Perhaps the most visceral symbol of the 2026 crisis is the sight of Catholic priests delivering homilies while standing in floodwaters inside their own churches.

The Golden Cup vs. The Ghost Drain Viral photos and videos have captured Speaker Martin Romualdez and Representative Sandro Marcos handing over “suitcases” and “golden cups” to high-ranking members of the clergy. While the administration frames these as “donations,” critics see them as “Silence Money.”

The tragedy is that the very communities these churches serve are drowning because the “Flood Control” budgets—worth billions—have been diverted into the “Wish Lists” of the proponents. When the church remains silent about the corruption that causes the flooding, the “m*rder of the Moral Compass” is complete. The “Liquidation by Certification” system ensures that the money for the drain in front of the church never has to be accounted for, as long as the “Proponent” signs the paper.

VI. THE REMULLA RESILIENCE: GOLF AND THE OMBUDSMAN

The investigation also touched upon the health of the Remulla dynasty. Following rumors of DOJ Secretary/Ombudsman Boing Remulla’s hospitalization, his brother, DILG Secretary John Vic Remulla, issued a pointed rebuttal.

The “Golf and Sinigang” Defense John Vic reported that Boing had “just finished playing golf” and was “enjoying sinigang mayamaya for breakfast.” While intended to project strength, the image of a high-ranking official playing golf while the nation’s legal system is in the “ICU” has fueled public resentment.

The Remullas are currently viewed as the “Shot Callers” of the administration. With one brother controlling the police (DILG) and the other controlling the prosecution (DOJ/Ombudsman), they form a “Legal Monopoly” that ensures the “Big Fish” named in the Cabral Files—including themselves—remain untouched.

VII. THE RODRIGUEZ VERDICT: “BBM MUST GO”

Adding fuel to the fire is the “Verdict” delivered by former Executive Secretary Vic Rodriguez. Rodriguez, a former insider, has transitioned into a “Maisog” senatorial candidate, arguing that the President has lost his mandate.

The Math of Rejection Rodriguez cites the negative 3 percent trust rating as a forensic record of a failed social contract. He argues that the administration has betrayed the 31 million people who voted for “Unity” by using the International Criminal Court (ICC) as a political weapon against former President Rodrigo Duterte.

VIII. CONCLUSION: THE STANDOFF OF 2026

The Philippines enters 2026 as a nation divided between the “Ledger of Truth” and the “Script of Power.” The “Liquidation by Certification” system is the final fortress of the corrupt; it is the mechanism that allows a “Saintly” politician to act like a “Sinner” with the public’s wallet.

As of January 3, 2026, the investigation continues. The “boxing match” for the 2026 budget is over, but the fight for the 2028 presidency has just begun. Whether the truth is found in the “Cabral Files,” the “Leviste Ledger,” or the “Bagman Affidavit,” the conclusion is the same: a government that operates without receipts is a government that operates without a conscience.