A 2015 report from the Commission on Audit (COA) has revealed a discrepancy involving 17 checks totaling approximately P79.2 million, issued during the administration of former Mayor Oscar Moreno but remaining unrecorded in the city’s official books.
The findings cast doubt on recent allegations hurled against incumbent Mayor Rolando ‘Klarex’ Uy by former city administrator Teodoro Sabuga-a, who sought to use issues surrounding cash advances to discredit the current administration.
COA Findings: Missing checks, financial irregularities
The COA report details that the 17 checks, issued between January and November 2015 during Moreno’s term, were encashed but their disbursements were not properly documented or recorded in the city’s financial records.

The total amount of these unrecorded checks exceeds P79 million, suggesting possible misappropriation or mishandling of funds.
Notably, checks issued to Moreno himself include one dated January 6, 2015, for P13 million; another on January 7, 2015, for P11 million; as well as multiple checks in subsequent months, including P12.5 million on January 8 and 9, P5 million on October 7, and P10 million on November 5, among others.
The report further states that these unrecorded disbursements led to an overstated “Cash in Bank - Local Currency, Current Account,” and affected other accounts, contravening the provisions of Republic Act No. 7160 (the Local Government Code) and Presidential Decree No. 1445.
Backfire on Sabugaa’s allegations
On Monday, Sabugaa—who served as city administrator under Moreno—held a press conference once again, claiming to expose alleged irregularities in current Mayor Uy’s cash advances and asserting that the current administration’s financial practices are similarly questionable.
Sabugaa aimed to use these allegations to shame Mayor Uy and suggest ongoing abuse of funds.
However, the recent COA findings have dramatically undermined Sabugaa’s narrative.
Instead of exposing current misappropriations, the report highlights irregularities during Moreno’s administration, of which Sabuga-a was a part.
The missing checks, totaling nearly P80 million, suggest a pattern of financial mismanagement predating Mayor Uy’s term.
Critics react
City administration officials argue that Sabuga-a’s attempt to blame Mayor Uy for financial irregularities is now moot, given the evidence of discrepancies during Moreno’s administration.
“Sabugaa’s claims are now backfiring,” said radio broadcaster Ronnie Waniwan on his morning program.
He stated that the COA report indicates the problems stem from the previous administration, and attempts to divert attention to Mayor Uy are merely political tactics.
He even dismissed Sabuga-a’s exposé as an effort to tarnish the current administration, calling it “proof of a political witch hunt.”
Earlier, city hall officials and spokesman Jan Guillmore Actub maintained that the current administration’s cash advances are legitimate and pre-authorized, asserting that “any issues raised are mere attempts to tarnish Mayor Uy’s reputation.”
Sabugaa’s efforts to criticize Mayor Uy, Actub added, have been undermined by the very findings he sought to exploit.





