‘PHANTOM’ GAMES?: COA questions P472K Iloilo media games over faked photos, missing records

ILOILO CITY — The Commission on Audit (COA) has flagged PHP 472,224 in Iloilo provincial government expenses for media sports competitions in 2021 and 2022, citing unreliable supporting documents, inconsistencies in photographic evidence, missing records, and accounts from media practitioners who denied participating in the games or receiving cash prizes.

In its 2025 audit findings, COA classified the Province of Iloilo Media Games in 2021 and 2022 as “irregular expenditures” after the Iloilo Sports Development and Management Office (ISDMO) failed to provide “reliable documentary evidence” to establish that the sports competitions were conducted as reported.

Under COA rules, an expenditure is considered irregular when it is incurred without adhering to applicable laws, rules, or procedures.

The media games were organized by the Center for Sports and Physical Fitness under the ISDMO, purportedly to promote the physical and mental well-being of media practitioners during the COVID-19 pandemic.

Some of the sports conducted, based on liquidation reports submitted by the provincial government, included table tennis, tennis, badminton, bowling, and chess.

Liquidation is the process by which officers who receive cash advances submit documents showing how the money was spent.

Missing records

In 2021, Executive Order No. 781, s. 2021 authorized a cash advance of PHP 245,588 to an ISDMO administrative aide.

In 2022, Executive Order No. 467, s. 2022 authorized another cash advance of PHP 226,636 to an ISDMO sports development officer.

The funds were intended for honoraria and prizes.

However, when COA requested basic records to verify the conduct of the games, the accountable officers failed to provide score sheets, tally sheets, match schedules, or venue details.

The accountable officer admitted that score sheets were “thrown away” and said that digital photo files were deleted, forcing officials to later ask participants for copies.

COA said that while the liquidation documents submitted by the officials reflected the disbursement of honoraria and prizes, its verification procedures “disclosed inconsistencies that cast doubt on the actual conduct, extent, and legitimacy of the activities.”

Photo inconsistencies, implausible timelines

COA said its review of the photographic evidence that ISDMO submitted to justify cash liquidations revealed discrepancies.

Photos submitted to document the November 2022 games displayed a 2023 wall calendar and bulletin board markings in the background — which COA noted is the same year it formally requested the photo documentation.

Photos submitted to represent the two tournament years also showed identical vehicle parking positions, unchanged tree heights, and identical participant clothing, indicating they were taken on a single day.

COA also noted that submitted photos showed the same few participants competing in up to five sports categories in a single day across separate venues.

One participant was photographed playing table tennis despite not winning that category. No photos showed him playing badminton or chess, where he was officially declared a second- and third-place winner.

Although the games were organized for press members, COA said it found no news items or announcements about them on the official website or social media account of the Province of Iloilo.

COA also said no physical medals or plaques were awarded.

Media members deny joining, receiving cash

COA said it issued audit verification questionnaires to 59 listed media recipients, but only six responded.

Some of those who responded are members of the Iloilo Provincial Capitol Press Corps, the official media organization covering the Provincial Capitol.

Among the respondents, two confirmed that they participated and received corresponding amounts, two said they could no longer recall the sports events they joined in 2021, and three explicitly denied participating in the games or receiving cash prizes.

One media member said he dropped by the Iloilo Provincial Capitol, where someone asked him to sign a form without explaining what it was.

A female media practitioner said she signed payroll forms alongside other media members who signed randomly without knowing what the documents represented.

A third practitioner said he was asked to sign a paper and provide a photocopy of his press ID.

One practitioner declared a first-place cash winner could not recall joining any sports event over the past two years — an achievement COA noted would ordinarily be memorable.

Participant rosters also contradicted winner lists: for 2021, 17 of 25 declared cash prize winners were missing from the participant list, while three declared winners in 2022 were omitted from participant rosters.

“While the number of responses was limited, the denial by one or more respondents further cast doubt on the actual conduct of the activities and participation of the recipients,” COA said.

“The absence of reliable documentary evidence, conflicting participant confirmation, implausible timelines, and unreliable photographic documentation collectively indicate doubt that the liquidation documents do not faithfully represent actual events purportedly conducted,” the state auditors added.

ISDMO cites pandemic-related documentation gaps

COA issued an Audit Observation Memorandum to the provincial government on Feb. 23, 2026.

The ISDMO said the initial documentation submitted to COA’s audit team was incomplete because of operational and documentation limitations during the COVID-19 pandemic.

To address the gaps, ISDMO said it has retrieved, reconciled, and submitted supplemental records responding to the deficiencies identified by state auditors.

These included certified participant lists with event breakdowns, game schedules, venue assignments, attendance sheets, properly labeled photographs, and official certifications from technical officials and participating media organizations.

ISDMO also said earlier submissions did not reflect the full participant-event matrix because participants were registered on-site under constrained, informal conditions.

It maintained that these initial gaps do not negate the actual conduct of the events or the legitimacy of the winners, which it said are supported by official liquidation payrolls and other records.

ISDMO submitted game schedules and venue assignments, but acknowledged that match score sheets were not retained as part of liquidation records and are no longer available.

It also said the absence of score sheets should not invalidate the activity because other supporting documents corroborate the conduct of the games.

The ISDMO also said the tournament guidelines were intentionally general to provide basic mechanics while allowing flexibility in implementation, particularly under pandemic restrictions.

It added that flexible scheduling in recreational tournaments allowed participants to join multiple sports events in a single day based on their availability.

On the disbursements, the office said cash prizes were released to authorized team representatives, which explains why individual names, not team names, appeared in liquidation payrolls.

It added that the approved project design provided for cash prizes and honoraria rather than physical medals or plaques to optimize resources and provide direct support to participants.

ISDMO explains photo discrepancies

The ISDMO attributed inconsistencies in the submitted photographs to an initial lack of organization and labeling. It said properly labeled photographs were later provided to COA.

It also said dates visible in the background of submitted photos, such as 2023 wall calendars, referred to venue booking schedules rather than the year of the sports competition.

The office said public promotion of the games on official provincial social media channels was not prioritized because of pandemic restrictions.

It also maintained that publicity was not a mandatory requirement for liquidation under COA rules.

Regarding COA’s verification of listed cash prize recipients, the ISDMO said the audit questionnaires were sent years after the events and could have affected the respondents’ recollection of their participation.

The office maintained that the funds were disbursed exclusively to actual, identifiable participants and that there was no evidence of ghost recipients, overpayments, or fund diversion.

It added that the deficiencies pertained strictly to record organization, not the legitimacy of the transactions.

“The Office maintains that the Media Games for CY 2021 and 2022 were duly conducted, the disbursements were authorized and legitimate, and the liquidation was substantially compliant with applicable rules,” the ISDMO said in its response, as quoted in the COA report.

The office requested reconsideration of the audit observations, saying its supplementary submissions sufficiently supported the transactions and that it had begun improving its documentation practices.

Governor orders probe

Despite the ISDMO’s plea for reconsideration, Iloilo Gov. Arthur Defensor Jr. has issued an executive order this year creating a formal fact-finding committee to investigate the conduct of the media games.

The scope of the investigation includes determining whether the sports competitions were conducted as claimed, the actual level of participation or non-participation of listed media recipients, and the administrative and legal liabilities of the provincial officials and disbursing officers involved.

In its recommendations, COA directed the accountable officers to submit supporting documents to establish that the competitions were conducted as reported.

These include official schedules and venue assignments, certified participant lists specifying the sports categories played, signed attendance sheets, properly labeled photographs covering the activities and awarding ceremonies, and certifications from technical officials and participating media organizations.

If sufficient and verifiable supporting documents are not provided, COA directed the provincial government to require the officers concerned to refund the entire PHP 472,224 in questioned disbursements.

COA also recommended stricter internal controls and mandatory records-retention policies for government-sponsored events.

According to the Agency Action Plan and Status of Implementation as of July 31, 2026, the audit recommendation remained classified as “Not Implemented/Ongoing,” pending the outcome of the fact-finding committee’s investigation.