Crooks incorporated: Safeguards in the budget process

November 10, 2025 | 12:03 am

clipboard-with-official-doc-managing-extra-money-board-with-paper-finance-planer-yellow-coin-stack — STOCK PHOTO | Image by Vectorjuice from Freepik

(Part 2 of 3)

At the Budget Execution phase when funds, programs, projects, and activities move, several built-in safeguards are designed to ensure that spending strictly follows the law, remains within approved limits, and delivers on intended outcomes.

All agencies are presumed to have a system of internal controls. Where the internal control system of the audited agencies is inadequate, the Commission on Audit (CoA) is authorized by the Constitution to adopt measures, including temporary or special pre-audit, to correct the deficiencies.

The Government Auditing Code defines internal control as the plan of organization and all the coordinate methods and measures adopted within an organization or agency to safeguard its assets, check the accuracy and reliability of its accounting data, and encourage adherence to prescribed managerial policies.

To help agencies strengthen their internal controls, the Department of Budget and Management (DBM) issued Circular Letter No. 2008-8 (Oct. 23, 2008), introducing the National Guidelines on Internal Control Systems (NGICS). These guidelines provide department and agency heads with a framework for designing, installing, implementing, and monitoring their respective Internal Control System. Under the guidelines, internal control in the public sector must conform to five general objectives: Safeguard assets; Check accuracy and reliability of accounting data; Ensure economical, efficient and effective operations; Comply with laws and regulations; and Adhere to managerial policies.

Internal controls create a structured environment of accountability where transactions are documented, approvals are tracked, and fraud is easier to detect and prevent.

In addition to internal controls within individual agencies, the DBM plays a central oversight role during budget execution through its authority over the release of funds. This oversight function ensures that government spending strictly follows the General Appropriations Act and other relevant fiscal policies. It also allows the DBM to maintain fiscal discipline, safeguard public resources, and support cash and debt management objectives throughout the year.

Fund releases are governed by the DBM’s policies, procedures, rules, and regulations, which specify how and when agencies can access appropriations. These rules are structured around two key types of budgetary authority: obligation authority and disbursement authority.

Obligation authority gives an agency permission to incur obligations or enter into contracts for goods, services, and projects. An example is a Special Allotment Release Order (SARO), which signals that a portion of an agency’s appropriation is now available for commitment. Disbursement authority, by contrast, governs the actual payment of obligations that have already been approved.

A common disbursement instrument is the Notice of Cash Allocation (NCA), which allows an agency to draw cash from the National Treasury to settle its obligations.

The distinction between these two authorities creates a layered system of safeguards. Funds are not handed over in bulk; they move through a controlled sequence of approvals. At each stage, the DBM checks for compliance with the General Appropriations Act (GAA), related fiscal rules, and required documentation. By issuing separate documents for obligations and disbursements, the DBM creates a detailed paper trail that auditors and oversight agencies may track.

LAWS, RULES AS SAFEGUARDS
The third and arguably the most consequential set of safeguards in budget execution are procurement laws, rules, and regulations.

Most of the public-works projects now under scrutiny for corruption, including many of the controversial flood-control contracts, were awarded under Republic Act No. 9184 (RA 9184), the Government Procurement Reform Act, and its Implementing Rules and Regulations (IRR). Enacted in 2003, RA 9184 was meant to establish transparency, competition, and accountability in how government agencies procure goods, services, and infrastructure.

A core safeguard under RA 9184 was the Annual Procurement Plan (APP), which required agencies to plan their procurements in advance and link them directly to authorized programs and appropriations. Each APP must detail the projects to be procured, their estimated costs, sources of funding, timelines, and the chosen mode of procurement. This aims to ensure that no procurement could proceed unless it was tied to an approved budget and reflected in the agency’s overall plan.

The general rule under RA 9184 was competitive public bidding, designed to prevent collusion while ensuring value for money. Bidders must submit two sealed envelopes: one with eligibility and technical documents, and the other with their financial proposal.

The Bids and Awards Committee (BAC) opens the first envelope to verify compliance with requirements and determines which bidders are eligible to proceed. Only those who passed this stage will have their financial proposals opened. The bid with the Lowest Calculated Bid (LCB) is identified and then subjected to a rigorous post-qualification process to verify all submissions. If it passed, it became the Lowest Calculated Responsive Bid (LCRB) and is recommended for award to the Head of the Procuring Entity (HoPE). Upon approval, a Notice of Award is issued, followed by the signing of the contract and a Notice to Proceed, marking the start of contract implementation.

For infrastructure projects, RA 9184 imposed additional safeguards because of their complexity and high costs. Contractors are required to have a valid license from the Philippine Contractors Accreditation Board (PCAB). Moreover, no project could move to procurement without detailed engineering designs and complete project specifications.

While competitive bidding is the mandatory default method, RA 9184 allowed for alternative procurement modes, such as negotiated procurement, repeat orders, or shopping, but only under narrow, clearly defined conditions. These alternatives were intended to provide flexibility without undermining safeguards.

In July 2024, Congress enacted Republic Act No. 12009, the New Government Procurement Act. While most procedural steps align with RA 9184, RA 12009 introduces new policies and tools to strengthen safeguards and improve project outcomes.

One of the most significant changes is the adoption of a “fit-for-purpose” approach to procurement. Under RA 9184, competitive bidding was the mandatory default. RA 12009 now allows agencies to choose among a wider range of procurement methods. RA 12009 also improves how bids are evaluated. Whereas the old regime relied primarily on awarding contracts to the Lowest Calculated Responsive Bid, which emphasized price above all else, the new law introduces the Most Economically Advantageous Responsive Bid (MEARB) standard. MEARB allows agencies to consider both cost and quality.

Other positive developments under RA 12009 include a requirement for disclosure of beneficial ownership information, which aims to curb the use of dummy corporations and make conflict of interest easier to detect. The law also places greater emphasis on professionalization within the procurement system, establishing clear qualification standards, competency frameworks, and a code of ethics for procurement professionals.

The Budget Accountability phase closes the loop of the budget cycle. After funds have been appropriated, released, and spent, agencies must account for how they used these funds and whether their programs and projects delivered on their promises.

While the agency internal control systems and the DBM safeguards extend all the way to the budget accountability phase, there are several external oversight systems that provide additional layers of scrutiny once funds have been obligated and spent.

OVERSIGHT AGENCIES
At the center of this external oversight is the Commission on Audit. CoA examines, audits, and settles all accounts of government revenues and expenditures. Its mandate covers both financial transactions and the actual outputs produced. A typical annual audit of agencies covers verifying the level of assurance that may be placed on the agency’s assertions on its financial statements; determining the propriety of transactions, as well as the extent of compliance with pertinent laws, rules and regulations; and recommending agency improvement opportunities. When CoA uncovers deficiencies or irregularities, it issues findings such as audit observations, notices of suspension, and notices of disallowance.

Another critical institution in accountability is the Office of the Ombudsman. The Ombudsman serves as the people’s champion against corruption and misconduct in government. It can investigate any public official or employee, prosecute criminal and administrative cases, and study systemic inefficiency, red tape, and corruption in government operations and recommend reforms. Importantly, it has primary investigatory jurisdiction over cases cognizable by the Sandiganbayan.

Congress also plays a role in accountability through oversight hearings and inquiries in aid of legislation. While its power is primarily legislative, Congress can summon officials, review the implementation of programs, and demand reports to ensure that appropriations are used properly. These hearings serve as a public forum to surface irregularities and influence future budget priorities.

Finally, media and public scrutiny are indispensable safeguards. Civil society organizations, investigative journalists, and engaged citizens help hold the government accountable by monitoring implementation and exposing issues of waste or corruption. Transparency initiatives such as full disclosure portals and open data systems enable the public to track government spending and demand corrective action.

To be continued.

(Read part 1 here: https://tinyurl.com/2b8qzbdx)

Nepomuceno Malaluan, Malou Mangahas, And Jenina Joy Chavez are co-convenors of the Right to Know, Right Now! (R2KRN) Coalition.

Fun box

November 10, 2025 | 12:02 am

VELO_image1 — Everyone wants a piece of the Land Cruiser FJ. — PHOTO BY KAP MACEDA AGUILA

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The Toyota Land Cruiser FJ might just be the SUV you’re looking for

IT WAS QUITE a difficult ask to get a clean shot of one of the most popular attractions at the Toyota pavilion of the Japan Mobility Show 2025. During the two press days we were at the Tokyo Big Sight — indoors and away from the nippy cold starting to pull down the mercury in this part of the world — there always seemed to be someone waiting for his or her turn to get a selfie, or to create a video spiel, in front of the vehicle on the floor.

The vehicle in question? The so-called Toyota Land Cruiser FJ — an obvious combo of two memorable, hallowed nameplates: the Land Cruiser and FJ Cruiser.

According to Toyota, the Land Cruiser was first launched as the Toyota BJ in 1951, and promptly built up its cred as the first vehicle to “climb to the sixth station of Mount Fuji,” an obviously impressive feat. “Since then, it has fulfilled its mission of delivering safety and security to all types of people in places that only the Land Cruiser can reach. Developed and refined based on global, real-world customer usage… (it) allows people to go anywhere and everywhere, and return safely,” continued the company in a release.

The success of the Land Cruiser (or, simply, LC) cannot be denied. Per Toyota, cumulative sales of the LC (including platform siblings Lexus LX and GX) have reached about 12.15 million units in over 190 countries and regions worldwide as of the end of August this year.

With the Land Cruiser FJ, Toyota grows the LC lineup from its original “three distinct series,” the Station Wagon (currently the 300 Series); the so-called Heavy-Duty model (currently the 70 Series); and the “core” Land Cruiser model rolled out in 2024 “as a return to the car’s origins — a simple, sturdy vehicle that helps fulfill customers’ lifestyle choices and practical needs (the 250 Series).”

So, what does the Land Cruiser FJ (FJ means “freedom and joy,” by the way) bring to the table? Toyota said it’s about “enjoying the Land Cruiser (in one’s) own way — while retaining the reliability, durability, and off-road performance that support people’s lifestyles.”

The Land Cruiser FJ is about half a meter shorter than its siblings, is narrower, shorter, and has a shorter wheelbase, too. It’s a proper five-seater, compared to the three-row capacity of its brethren LCs.

The brand is planning a mid-2026 Japan launch for the new Land Cruiser FJ, and then, hopefully, Toyota Motor Philippines (TMP) will eventually get its (left-hand drive) allocation as well.

If everything goes according to plan, the Land Cruiser FJ promises to be an obvious slam dunk for Toyota. The winning formula is predicated on veritably casting a wider net: What the model is expected to do is lower the price of admission for the hallowed Land Cruiser marque and everything it stands for. The attractive, boxy styling of the model is reminiscent of the scuttled FJ Cruiser, and arrives at an opportune time when the automotive design trend appears to be leaning toward the aforementioned boxy exterior.

Toyota’s designers interpreted a “dice motif” and featured chamfered edges in the Land Cruiser FJ. Oversized bumpers in the front and back “bleed” into black plastic cladding that is most prominent on the overfenders. Running boards complete the look of toughness.

Notably, the firm said that both front and rear corner bumpers “are removable, segmented types, allowing damaged parts to be replaced to improve repairability, while also taking customizability into account to allow users to enjoy their Land Cruiser in their own unique way.”

Under the bonnet is Toyota’s 2TR-FE mill, a 2.7-liter gas engine, mated to a Six Super ECT transmission that connects to the part-time four-wheel-drive system. The Land Cruiser FJ realizes 163ps and 246Nm from the power plant.

I got a chance to briefly sit in the driver’s seat, and found surprising spaciousness in the vehicle. The octagonal shapes that define many of the exterior elements of the Land Cruiser FJ can be seen within as well — from the steering wheel’s center to even the hood of the all-digital instrument cluster. While still a prototype, I do like the rendering of the dark-gray interiors which simplify and unify a look that’s as consistent as it is engaging. Addition by subtraction, for sure. The cockpit layout, said Toyota, is deliberate, toward “instant recognition and steering across a wide range of driver conditions.”

A low beltline, meanwhile, aids visibility of road surfaces even on rough roads. Speaking of which, the LC FJ receives a suite of features in the Toyota Safety Sense, including the Pre-collision Safety System for enhanced protection. Toyota insisted that the model does not merely annex the Land Cruiser name but earns it through touches and abilities such as in the case of its wheel articulation that’s “equivalent to the (skill of the) 70 Series.”

But owing to its size, the model gets a minimum turning radius of 5.5 meters — certainly useful for more impressive maneuverability. Under-floor braces and higher body rigidity, on the other hand, leads to better handling stability.

Toyota is also promoting the customizability of the Land Cruiser FJ. An additional unit of the model on display at JMS was equipped with a snorkel, all-terrain tires, and more rugged-looking step boards. Additional options, including round headlights as a nod to past Land Cruisers, and panels for attaching outdoor equipment, are to be introduced “sequentially during the (model’s) life” and will differ by region.

For now, the most pressing questions appear to be when and how much. Only time will tell, but we hope it will be sooner than later. It’s not a stretch to say that many want their hands on the Land Cruiser FJ — stat.

Indonesia plans to invest $22 billion in agricultural processing, minister says

November 10, 2025 | 12:02 am

JAKARTA — Indonesia plans to invest 371 trillion rupiah ($22 billion) in agricultural processing for several commodities in a bid to create eight million jobs, Agriculture Minister Amran Sulaiman said on Friday.

Developing domestic processing is one of President Prabowo Subianto’s top priorities in a drive to achieve 8% economic growth.

“The total plan of 371 trillion rupiah will be invested in the agriculture, food, livestock, horticulture, and plantation sectors, said Amran in a statement.

Amran added that a big portion of the investment would be allocated for plantation commodities such as sugar cane, cocoa, and cashews.

“Processing of agricultural commodities has a much greater impact on job creation. Together, we want to accelerate this,” said Investment Minister Rosan Roslani after a meeting with Amran.

In addition to the processing investment, the government is planning a 20-trillion rupiah investment to boost chicken and egg supplies for its free meals program.

The program, rolled out in January, was a major election campaign promise by Prabowo, expected to reach around 70 million recipients by the end of this year.

“We will supply, so that there will be no shortage of eggs and chicken in the future. We are preparing for it now,” Amran said. — Reuters

Cebu Pacific receives first Airbus A320neo as holiday travel ramps up

November 10, 2025 | 12:02 am

BUDGET CARRIER Cebu Pacific has received its first Airbus A320neo aircraft, the airline said, strengthening its capacity ahead of the expected holiday travel surge.

“This latest delivery helps ensure we have enough capacity to serve passengers looking to fly home or discover new destinations this holiday season,” Cebu Pacific President and Chief Commercial Officer Alexander G. Lao said in a media release on Saturday.

The A320neo marks Cebu Pacific’s fourth aircraft delivery this year, following three Airbus A330neo deliveries earlier in 2025, which expanded the airline’s wide-body fleet.

The new narrowbody aircraft will be deployed on regional routes and support both domestic and international operations, the airline said.

Cebu Pacific expects three more aircraft deliveries in the coming months as part of its ongoing fleet modernization program.

Last week, the airline announced the arrival of its 13^th Airbus A330neo, a 459-seater aircraft that will begin serving Manila-Puerto Princesa flights on Nov. 2, operating four times weekly.

Passenger traffic for Cebu Air, Inc., the operator of Cebu Pacific, rose 2.6% to 1.83 million in the third quarter, supported by strong domestic travel demand.

The company attributed the growth in domestic passengers to higher capacity and sustained demand across its network.

The carrier’s seat load factor, which measures the percentage of occupied seats, stood at 81.1% in the third quarter, slightly lower than the 82.6% recorded a year earlier, following a 4.4% expansion in total seat capacity. — A.E.O. Jose

Wanted: an honest and transparent national budget

November 10, 2025 | 12:02 am

“The past decade (2016-2025) stands as one of the most corruption-ridden periods in Philippine history, with an estimated P8.8 trillion lost to graft, ghost projects, and elite capture — an amount that eclipses the entire 2026 national budget,” said University of the Philippines professor and scientist Dr. Teodoro C. Bautista.

“This hemorrhage has not only drained public coffers but has also fueled the country’s ballooning debt, projected to reach P19.143 trillion by the end of 2025, with a debt-to-GDP ratio of 63% ” (Mendoza, 2025; Malindog-Uy, 2025).

At the Nov. 6 launch of Ateneo de Manila University School of Law’s continuing legal education series, “On the Sounding Board,” the first session was, “The Accountability Imperative — whither the Rule of Law?”

The keynote speaker was Florencio B. Abad, a former secretary of the Department of Budget and Management (DBM), who talked about the potential for corruption within the national budget process and the need for reforms.

Mr. Abad discussed how, despite safeguards, systemic weaknesses and bypassed procedures have allowed irregularities to occur. He compared the unprecedented number of fund realignments in the current administration to those of previous years, emphasizing that the issue is not merely fiscal but also ethical and institutional, as it reflects failures of public accountability.

The first three budgets of President Ferdinand Marcos, Jr.’s administration — 2023, 2024, and 2025 — defied the norms of budgeting, Mr. Abad said in his presentation at the Ateneo forum. Cuts in the General Appropriations Budget (GAB) in those budget years cumulated in P1.421 trillion (net of vetoes), Mr. Abad showed in his slides. In the 2024 GAB, the P564.5 billion in cuts were inserted into flood control projects, which already had P244.6 billion appropriated for them in the budget, which was bigger than the budgets for agriculture and education, he pointed out in his talk.

The 2025 GAB cuts of P487.5 billion transfigured into insertions for the Office of the President, the House of Representatives and Senate, and an additional P94.34 billion for the Department of Public Works and Highways (DPWH), after P288 million was vetoed, Mr. Abad showed in his presentation.

In a research paper, Philippine Institute for Development Studies (PIDS) Senior Research Fellow Adoracion M. Navarro and former research analyst Jokkaz S. Latigar pointed out that congressional insertions are replacement projects that are brought in through “political intervention” when the budget is being finalized.

“Unfortunately,” they said, “these projects have not gone through due diligence such as thorough planning and consultation with stakeholders.

“The issue regarding the ‘For Later Release’ funds is complex and has deep political economy ramifications. It seems to be a battle of wills on project implementation between two major political forces,” Messrs. Navarro and Latigar said.

“On one end are legislators who always find ways to insert new or expanded line items into the budget. On the other end is the President, who can resort to post-GAA (General Appropriations Act) procedures that enable him to approve/reject the release of funds related to every Congressional insertion,” they added.

They said these congressional insertions are composed largely of road transport projects. Since these did not go through due diligence, some become unfeasible projects that can create a bottleneck and delay project implementation (pids.gov.ph, June 2, 2025).

Edilberto C. de Jesus, former Secretary of Education (2002-2004), said in an opinion piece in Rappler last January: “As a critical governance tool to guide national development, the budget and how it is determined and deployed often serve as a political weapon. The congressional quad committee had valid reasons to scrutinize Vice-President and then-education secretary Sara Duterte’s appropriation and use of confidential funds.

“This did not deter Duterte followers from dismissing its investigation as politically motivated. The tables turned when the 2025 budget came under fire. The Dutertes quickly tried to recover lost ground by trying to take a leadership role in the cause of budget reform they had resisted,” Mr. De Jesus pointed out.

Rappler columnist J.C. Punongbayan had reported earlier about the “fill in the blanks” anomaly in the 2025 Budget, which the public was alerted to by former president Rodrigo Duterte and Representative Isidro Ungab of Davao City’s 3^rd District. The bicameral conference committee report contained blanks in the agriculture sector’s budget, but in the final version of the General Appropriations Act, “as if by magic,” this specific blank was filled by the amount “P1,026,404,000.”

“Lawmakers who convened the bicam were Representative Elizaldy ‘Zaldy’ Co (Ako-Bicol Party list) and Senator Grace Poe. Maybe they should be the ones grilled for the budget magic that happened,” Mr. Punongbayan commented. Former appropriations committee chairperson Zaldy Co is facing accusations from contractors and DPWH officials that he was behind billions of budget amendments in 2025 for his alleged personal gain, GMA News noted in its Oct. 7 reportage.

“It was Senate President Pro Tempore Panfilo ‘Ping’ Lacson who disclosed that ‘almost all’ the senators of the 19^th Congress inserted at least P100 billion worth of items in the 2025 GAA, noting that such were individual insertions and were held ‘For Later Release,’” the news report added. The controversial flood control projects were most likely anomalously funded from insertions in the GAB.

The House of Representatives, on Oct. 13, passed on final reading the proposed P6.793-trillion national budget for 2026, concluding 62 days of deliberations marked by heightened scrutiny over a widening corruption scandal involving flood control projects, BusinessWorld announced.

The majority (287) congressmen approved the revised budget bill that rechanneled the bulk of funding from numerous flood control projects under the DPWH to priority sectors such as education, in a move aimed at strengthening human capital development. The 2026 spending plan, which was 7.4% higher than this year’s national budget, saw a select committee of lawmakers redirecting P201.1 billion or 78.86% of the P255 billion worth of funding originally intended for flood control infrastructure, primarily towards education, food, and healthcare sectors, the news said.

“This budget cycle is unprecedented,” said Nueva Ecija Rep. Mikaela Angela B. Suansing, who heads the House Appropriations Committee. “We needed to navigate through complexities while implementing sweeping reforms in long-standing budget processes and traditions” (BusinessWorld, Oct. 14).

Lawmakers deliberated on House Bill No. 4058 or the 2026 General Appropriations Act against the backdrop of the multibillion-peso flood control controversy, drawing in closer-than-normal scrutiny amid calls to make the budget process more transparent. At the same time, the lower chamber scrapped P35 billion in unprogrammed appropriations intended for infrastructure programs, leaving only P45 billion out of the P80 billion originally allocated under the budget bill, it was reported.

“Congress has removed infrastructure from the list of allowable uses for unprogrammed appropriations… a move aimed at preventing potential misuse of these funds,” said Ms. Suansing. She said foreign-funded infrastructure projects would only be eligible for standby funding, since the government must provide counterpart funding to support them. “We cannot remove unprogrammed funding under foreign assisted projects because we cannot turn on our agreements at the international level,” she added.

The Akbayan Reform Bloc voted against the 2026 General Appropriations Bill, citing the persistence of unprogrammed funds and the lack of prioritization for social services and marginalized sectors. The bloc said the 2026 budget fails to uphold transparency, fairness, and accountability (akbayan.org.ph, Oct. 13).

Akbayan Representative Chel Diokno said, “Our decision came down to three simple questions: Does the 2026 Budget support the future of our youth? Does it uplift the lives of our people? And does it end the culture of corruption?”

Diokno emphasized that the inclusion of massive unprogrammed appropriations weakens congressional oversight. “There are still Unprogrammed Appropriations, P243 billion just given to the Executive even if it is not clear how this will be used, or where this will go. It seems that we have turned our backs on our responsibility to guard the money of the people, if with the 2026 General Appropriations Bill, the door is still open to corruption,” he said in Filipino.

The budget bill still needs the Senate’s approval before going to the bicameral conference committee where conflicting provisions of both House and Senate versions will be reconciled. Once the final budget bill is ratified by Congress, it will be transmitted to Malacañang for signing by the President.

In his fourth State of the Nation Address (SONA), President Ferdinand Marcos, Jr. made an “unprecedented” declaration that the government is prepared to operate under a reenacted budget in 2026 as he warned that he will veto a proposed budget bill that will not be in harmony with his administration’s programs and priorities.

The DBM defines a reenacted budget as “a situation where the previous year’s GAA is extended and remains in effect for a preceding year until such time Congress passes a budget bill into law.” At the Ateneo Law forum, Mr. Abad warned about reenacted budgets, noting that President Gloria Macapagal Arroyo, in her term, had reenacted budgets that gave her the freedom to decide on the allocation of funds.

Fact-checking with GMA News online confirmed that “when Congress adjourned on June 8, 2006, without passing the long-delayed General Appropriations Act, the lawmakers’ failure accorded President Gloria Macapagal Arroyo power to realign some funds in a reenacted budget, the third in as many years. The Senate and House of Representatives ended up deadlocked on what to do with P64-billion proposed cuts in the P1.05-trillion budget. At the meeting of the bicameral conference committee, the senators remained adamant in keeping the cuts, including P26 billion that they said would be Mrs. Arroyo’s ‘pork barrel’ funds, as well as funding for agencies embroiled in controversies such as the Presidential Commission on Good Government (PCGG) and the National Printing Office.”

The Filipino people deserve an honest and transparent national budget that respects and preserves their hard-earned money.

Pablo Virgilio S. Cardinal “Ambo” David, D.D., Bishop of Kalookan and President of the Catholic Bishops Conference of the Philippines (CBCP), in his CLTV36 News Post of Oct. 6, called on “all public officials to uphold the integrity of the ongoing inquiries into the flood control corruption scandal. The Independent Commission on Infrastructure (ICI’s) mandate must include: transparency in its proceedings, findings, and recommendations; access to all necessary documents and witnesses, including those protected by political privilege; public disclosure of budget insertions and project allocations, especially those tied to unprogrammed or duplicate DPWH projects; and protection for whistleblowers and technical personnel who come forward in good faith.”

“Nothing is concealed that will not be revealed, nor secret that will not be known. Therefore, whatever you have said in the dark will be heard in the light.” — Luke 12:2-3

Amelia H.C. Ylagan is a Doctor of Business Administration from the University of the Philippines.

ahcylagan@yahoo.com

Online shopping for the holidays? Here’s how to do it, scam-free

November 10, 2025 | 12:02 am

AS THE holidays approach and everyone gets busier and busier, what many people now opt for when it comes to Christmas gifts is shopping online, skipping the hours spent in traffic, dealing with crowded malls, and standing in long lines at the cashier.

But with convenience comes the threat of being caught up in cybercrime — counterfeit sellers, online selling scams, debit and credit card fraud, and identity theft.

One of the world’s largest messaging apps, Rakuten Viber, has come up with tips on avoiding scams while shopping online.

1. Be careful of unusually low prices. First rule of thumb: if the price is too good to be true, it probably is. People never fail to get attracted to (and ultimately, duped by) low prices, and so scammers often use these to attract and trap customers into buying fake products or items that they’ll never receive.

2. Watch out for mock stores or websites. Sometimes, some bogus sellers will create their own websites or “official” stores on e-commerce platforms to trick shoppers into making purchases, or selling them fake products.

To avoid this trap, look for brands’ official websites or their verified stores on e-commerce platforms. Seals and certifications (like the blue check icon) indicate that it is a verified account of a personality or business.

Another thing to do is to check the spelling and the design of the site to determine if it’s legit or a phony account set up by a scammer. Many of them will deviate, often very slightly, from the correct spelling, or add an underscore, an extra character, or space.

Especially before making payments, make sure that the website’s address starts with “HTTPS” (Hypertext Transfer Protocol Secure) rather than just “HTTP,” and has a padlock icon in the URL.

3. Transact over secure connections. Avoid using public WiFi when online shopping or making payments, as hackers can easily access a device or information. If the shopper needs to purchase something on the go, they should stick to 4G or 5G.

4. Do your research before buying.

Be wary of sellers who use pressure tactics to get you to buy right away, or those that ask for a deposit to reserve an item before you’ve even seen it or agreed to purchase.

Check reviews of the seller, store and products before succumbing to impulse buying, as these can be very helpful in identifying their authenticity and credibility.

Don’t be afraid to ask local sellers or startups questions about their products and services when you inquire. Chat with them on Viber and request more details that you think are necessary. Legitimate sellers will not be afraid to be transparent, accessible, and accountable.

Keep up to date with the latest modus operandi or scammer styles.

5. Be careful about the data you share with sites and sellers. Legitimate sellers will only ask for essential information required to complete your transaction and deliver your item. Avoid sharing unnecessary personal information, especially through unsolicited requests or questionable websites.

6. Don’t open links or attachments from dubious sources. E-mails or texts enticing you to tap on a link or open an attachment to claim winnings from a raffle you don’t recall joining should be deleted immediately. They likely contain malware or spyware that scammers use to collect your personal details.

To find out if an e-mail is from a legitimate source, lead your cursor to the name of the sender. From there, you can tell if the e-mail sender is legit or posing as someone from a known site or establishment.

It’s always recommended to do a basic background check on the business on whichever platform you interact in. On Viber, you can check if the brand’s message comes from a Business Account. A brand with a Business Account means it has been moderated by Rakuten Viber. Always do your due diligence and check the description, details, and catalog of the Viber Business Account to ensure it is legitimate.

The mad holiday rush may be part of Pinoys’ Christmas traditions. But so too can completing one’s gift list early and effortlessly by shopping online mindfully.

Peso to remain under pressure as growth slows

November 10, 2025 | 12:02 am

THE PESO could stay under pressure against the dollar this week as the market continues to react to data showing a sharp slowdown in Philippine economic growth last quarter.

On Friday, the local unit closed at P59.04 versus the greenback, weakening by 10 centavos from its P58.94 finish on Thursday, Bankers Association of the Philippines data showed.

Week on week, the peso sank by 19 centavos from its P58.85 close on Oct. 30.

The local unit returned to the P59 level after the release of a report showing a weaker-than-expected third-quarter gross domestic product (GDP) growth print, Rizal Commercial Banking Corp. Chief Economist Michael L. Ricafort said in a Viber message.

“The peso weakened on expectations of softer third quarter GDP and lingering fallout from the flood control scandal. Add a strong dollar and hawkish Federal Reserve signals, and you’ve got pressure from both ends,” Jonathan L. Ravelas, senior adviser at Reyes Tacandong & Co., said in a Viber message.

Philippine GDP expanded by an annual 4% in the three months through September, sharply decelerating from the 5.5% growth in the second quarter and the 5.2% clip in the same quarter in 2024, the Philippine Statistics Authority (PSA) reported on Friday.

This was significantly lower than the 5.3% median estimate in a BusinessWorld poll of 18 analysts and economists.

This brought the nine-month average to 5%, slower than 5.9% in the same period last year and well below the government’s 5.5%-6.5% full-year GDP growth target.

Public construction in the quarter was hit by a corruption scandal involving state infrastructure projects that has dampened both consumer and investor sentiment, officials said. Analysts said growth is unlikely to rebound in the near term unless these governance issues are resolved.

Meanwhile, in the Asian session on Friday, the US dollar was on track for a modest weekly gain on Friday as investors sought to balance the Federal Reserve’s hawkish tilt against lingering concerns over the US economy, Reuters reported.

For this week, the peso may continue to move lower against the dollar, Mr. Ravelas said.

“Continue to expect cautious trading. Investors will be watching GDP results and any hints from the BSP (Bangko Sentral ng Pilipinas) on rate cuts. If the Fed stays hawkish and local growth disappoints, the peso could drift lower.”

Analysts said following the GDP report’s release that manageable inflation and soft growth prospects would give the BSP ample room to continue its easing cycle.

“The weaker growth numbers when combined with softer inflation print of 1.7% year on year for October suggests that the bias for the BSP continues to be for rate cuts, and with BSP also far less active in capping the peso as it weakened past the P59 level,” Michael Wan, senior currency analyst at MUFG Global Markets Research, said in a report.

MUFG Global Markets Research expects another 25-basis-point rate cut at the Monetary Board’s Dec. 11 policy meeting.

Mr. Ravelas said the peso could move from P58.70 to P59 against the greenback this week.

“Volatility remains, but [there should be] no sharp breakouts unless there’s a major surprise,” he said.

Meanwhile, Mr. Ricafort sees the local unit trading between P58.75 and P59.25 versus the dollar. — Katherine K. Chan

Hyundai presents referral program for new Stargazer

November 10, 2025 | 12:01 am

VELO_image10 — The updated Stargazer X (left) and Stargazer — PHOTO BY KAP MACEDA AGUILA

HYUNDAI MOTOR PHILIPPINES, INC. (HMPH) said recently that it will reward loyal Hyundai owners through its first-ever Hyundai Referral Program — an opportunity for them to earn exclusive prizes by referring family or friends to purchase the new Hyundai Stargazer MPV.

Flaunting a new Sheriff-style exterior while maintaining “signature Hyundai design elements, interior, and technology,” the new Stargazer is said to have a best-in-class wheelbase measuring 2,870mm — translating to generous legroom and space in the cabin. The Stargazer X also has added safety features such as six SRS air bags and a more comprehensive Hyundai SmartSense suite of driver-assistive tech. Its sportier design is geared for more active lifestyles, and the Stargazer also gets 17-inch alloy wheels and a functional roof rail that holds up to 100kg of cargo.

Until Nov. 30, 2025, existing Hyundai owners aged 18 years and above can join the program and receive a P5,000 e-gift certificate for every successful referral. Participants simply need to provide their vehicle identification number (VIN) to verify their eligibility and referral entry.

“The Hyundai Referral Program is our way of showing appreciation and giving back to our valued customers. We believe that great experiences are best shared, and through this program, we’re giving our Hyundai family the chance to extend that experience to others,” stated HMPH Managing Director Cecil Capacete.

For the full mechanics and details on how to join, visit https://www.hyundai.com/ph/en/build-a-car/promotion/hyundai-referral-program. For more info, follow HMPH through @HyundaiMotorPhilippines on Facebook and Instagram.

Gates Foundation pledges $1.4 billion to help farmers adapt to extreme weather

November 10, 2025 | 12:01 am

SAO PAULO — Billionaire Bill Gates’ foundation will spend at least $1.4 billion over the next four years to help farmers in sub-Saharan Africa and Asia access technologies for adapting to extreme weather, the organization’s chief executive officer (CEO) told Reuters.

Speaking ahead of next week’s COP30 climate summit in Brazil, Mark Suzman, head of the Gates Foundation, said the funding would go toward innovations like mapping soil health and biofertilizers that use microorganisms rather than chemicals to promote plant growth.

Mr. Gates called last week for a pivot in climate strategy away from focusing on emissions targets and toward helping the poor, who are increasingly bearing the brunt of erratic weather and other climate extremes.

“These are the people who have contributed such a minimal fraction to the greenhouse gas emission that is causing climate change, but they are the most affected because those climate impacts actually hit them in terms of their ability to feed themselves and their families,” Mr. Suzman told Reuters in an interview before the funding was announced.

Noting that climate-fueled weather extremes are posing an increasing threat to crop yields and food security, the United Nations has urged more protection for agriculture as global warming intensifies.

A report by more than 20 organizations including consultants Systemiq found that crop resilience was one of the most impactful areas of investment. The report, released on Tuesday, said there was a widespread need for climate-resilient crop varieties, improved weather forecasts and innovations such as AI-enabled mapping and guidance.

FARMING TECHNOLOGIES FOR THE FUTURE
The International Potato Center, one of the organizations to previously benefit from Gates Foundation funding, unveiled on Thursday a newly cultivated variety of potato that is resistant to blight, a disease that is spreading to higher altitudes as global temperatures rise.

“This new potato was developed in Peru by identifying wild potatoes with resistance to the disease and incorporating this resistance into cultivated varieties,” said one of the company’s researchers, Thiago Mendes.

Another recipient, TomorrowNow, sends weather updates by text message to farmers in African countries including Kenya and Rwanda, helping to prevent them from wasting seeds and supplies by planting or harvesting at the best times, CEO Wanjeri Mbugua told Reuters.

Mr. Suzman said there was robust research and development for agricultural solutions, but that the goal for the world should be to deliver those solutions to the world’s poorest.

“The jury is still out on if we’re going to see that,” he said. — Reuters

SEC to release REIT amendments exposure draft, targets January implementation

November 10, 2025 | 12:01 am

THE SECURITIES and Exchange Commission (SEC) is set to release an exposure draft for amendments to the real estate investment trust (REIT) rules within the next few weeks, with implementation aimed for January.

“Maybe two weeks before we release the exposure draft. If I were to decide, it should be effective sometime in January, preferably Jan. 1, but as I said, there is a process,” SEC Chairperson Francisco Ed. Lim told reporters on Friday last week.

The draft seeks to expand and clarify the definition of income-generating assets under the REIT rules, which would allow more companies — including those in power, infrastructure, and telecommunications — to list. Among the proposed amendments is the enumeration of asset types to avoid confusion and disputes over what constitutes an income-generating property.

In earlier statements, Mr. Lim said the commission planned to revise REIT rules to bolster the Philippine capital market by widening the range of eligible assets, extending the reinvestment period, and encouraging broader participation.

Republic Act No. 9856, or the REIT Act of 2009, provides tax incentives to REITs, which are companies that invest in income-producing properties. Under the REIT framework, at least 75% of a REIT’s deposited property must consist of income-generating real estate, including those held under freehold or leasehold arrangements.

Mr. Lim also highlighted broader efforts by the SEC to liberalize benefits for the market.

Last month, the commission said it awarded more than P80 million in fee discounts across 40,157 transactions processed under three memorandum circulars issued between July and October, with over half of the total savings going to micro, small, and medium enterprises (MSMEs).

In September, the SEC approved rules extending the validity period of shelf registration up to five years from three, and simplifying requirements for subsequent tranches for listed companies.

Mr. Lim also noted that he is reviewing a draft on financial literacy aimed at high school students and plans to finish by next week.

“I intend to propose it as a law,” he said. — Alexandria Grace C. Magno

Style (11/10/25)

November 10, 2025 | 12:01 am

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SM launches plushies for a cause

SM CARES introduces the SM Besties of Joy 2025 — four bunny toys for SM Cares’ annual Buy-One-Donate-One initiative. For every Bestie of Joy purchased, SM Cares donates another plush toy to a child from one of the 72 SM partner communities nationwide. Now available until Dec. 25, each Bestie of Joy is priced at P330. With every purchase, keep one plush toy while the other is donated to a child in need.

Hoka has first Gore-Tex collaboration

HOKA announces its latest collaboration with Haven, a Canadian-based technical apparel label, which is a reinterpretation of the Stinson EVO. This is the first time the silhouette features Gore-Tex. “We wanted to create something that lives naturally between the outdoors and the city,” says Arthur Chmielewski, Haven Co-Founder and Creative Director. The Haven x Hoka Stinson EVO GTX features clean lines, tonal color palettes, and a mix of premium technical materials. Nubuck and suede textures are paired with durable ripstop, bonded overlays, and a waterproof yet breathable Gore-Tex membrane. Hoka’s signature cushioning and Zero Gravity midsole with Adaptive Tuning offer lightweight comfort and stability for both daily wear and outdoor movement. The collection is available globally at Hoka.com, and retails at P14,495.

Katre opens #MakeYourMark pop-up

MANILA leather and lifestyle brand Katre has opened #MakeYourMark, a limited-time pop-up, at Greenbelt 5 in Makati. Specializing in personalized leather goods, Katre encourages guests to express themselves using classic fonts, playful emojis, and their own handwriting. Katre is a leather goods brand founded in Manila by stylist and makeup artist Kat Erro in 2009. After years in hiatus due to the pandemic, Katre came back in 2024. Visit the website at KATREMNL.com for details.

COS expands COS.com to customers in the Philippines

COS announces the launch of COS.com in the Philippines and Taiwan, as part of the brand’s continued digital expansion strategy across the Asia Pacific region. Customers in these markets can now directly shop for the full range of COS products. With strong and growing demand for the brand in the Philippines and Taiwan, COS is further strengthening its presence in the Asia Pacific region while enhancing the full brand experience for shoppers in these fast-growing markets. Building on the success of its partnership with regional e-commerce platform Zalora, the launch of the official website further consolidates the brand’s digital footprint. The official site, now live at https://www.cos.com/en-ph/, offers exclusive collections, iconic styles, and the latest designs from the brand.

Montblanc comes out with digital paper

MONTBLANC celebrates the physical feeling of traditional handwriting with the introduction of the Montblanc Digital Paper, which was developed and tested by craftsmen at the maison’s Hamburg headquarters. “While digital tools provide efficiency and convenience, handwriting offers a more immersive, reflective, and emotionally rich experience. It can ground us and inspire us in an increasingly fast-paced world. With the Montblanc Digital Paper, we have found a way to retain all the special qualities of writing by hand, while recognizing the need for boundless space and effortless digital collaboration,” said Felix Obschonka, Montblanc Director New Technologies, in a statement. At the heart of the experience is the Montblanc Digital Pen, which accompanies the Digital Paper. Modelled on the ergonomic design of the Meisterstück, the Digital Pen echoes some of its most recognizable features, such as the three metal rings and the Montblanc emblem crowning the pen. The Digital Pen comes equipped with three distinct interchangeable pen tips, each of which emulates a different paper texture, allowing users to adapt the pen to suit their personal handwriting preference. Writing on the Montblanc Digital Paper’s high-resolution electronic ink display delivers a realistic feel of paper and a haptic experience that embodies the tactile feeling of handwriting with a traditional Montblanc writing instrument. Each handwritten note, marked-up page or document is searchable and can be found via an intuitive search function with handwriting recognition. Thoughts and ideas can be structured with templates such as calendars, planners and journaling templates, while files can be seamlessly shared and received via e-mail, USB-C, or by using the companion apps connected to the Montblanc Cloud. Montblanc Digital Paper comes with a lightweight metal case available in Mystery Black, Elixir Gold, and Cool Grey colors, as well as a calf leather side bar debossed with the Montblanc emblem. Optional smart leather covers are available in seasonal colors and can be customized. Montblanc is available at Rustans Makati, Rustans Shangri-La, Rustan’s Cebu, Greenbelt 5, and Solaire Resort Entertainment City. For more information, visit Rustans.com.

Fostering supportive workplaces for people living with diabetes

November 10, 2025 | 12:01 am

side-view-diabetic-woman-checking-her-glucose-level — STOCK PHOTO | Image from Freepik

Every day, millions of Filipinos living with diabetes navigate not only the physical demands of their condition but also the social and emotional challenges that accompany it. An estimated 4.73 million Filipino adults have diabetes mellitus — a number that continues to rise. The relentless need for daily self-management can take an emotional toll, leading to what experts now call diabetes distress. For many employees, balancing work responsibilities with diabetes care becomes a constant source of stress, stigma, and fear, according to the International Diabetes Federation (IDF).

Diabetes stigma refers to the negative attitudes, judgments, or prejudices directed at someone because they have diabetes. The US Centers for Disease Control and Prevention (CDC) notes that many people mistakenly assume type 2 diabetes is solely the result of poor lifestyle choices. Such misconceptions can lead to unfair views that people with diabetes are lazy, undisciplined, or irresponsible.

In the workplace, these attitudes can translate into discrimination. Employees living with diabetes may be perceived as less capable or as burdens to their teams. Some report being overlooked for promotions or treated unfairly simply because of their condition. This misunderstanding often forces individuals to hide their diagnosis or to overcompensate at work, sometimes at the expense of their health.

Diabetes management requires careful monitoring of blood sugar, medication, diet, and physical activity. Work demands and rigid schedules can disrupt these routines, leading to what experts describe as intentional hyperglycemia at work (IHW) — a coping strategy where individuals deliberately maintain high blood sugar levels to avoid potentially dangerous episodes of hypoglycemia (low blood sugar).

Hypoglycemia, common among those who use insulin or certain oral medications, can cause shaking, sweating, dizziness, confusion, and, in severe cases, seizures or loss of consciousness. Because its symptoms might be mistaken for fatigue or incompetence, employees may hesitate to manage their blood sugar properly at work, putting their long-term health at risk.

On Nov. 14, the world marks World Diabetes Day, with this year’s theme: “Diabetes and the Workplace.” The IDF calls for greater awareness and supportive environments that empower employees to manage their health confidently. It emphasizes that the ongoing struggle of people with diabetes to balance their health and work expectations affects not only their well-being but also their career growth.

“It’s time to eliminate misconceptions, educate employers, and foster environments where employees with diabetes can manage their condition without fear,” the IDF said. “By strengthening awareness and understanding, we can ensure workplaces where people living with diabetes feel safe, valued, and empowered to thrive.”

PRACTICAL STEPS FOR EMPLOYERS
Employers play a critical role in fostering a culture of care. Diabetes UK and Workplace Options recommend strategies to build inclusive and health-promoting workplaces.

First is to offer accommodations. Provide private spaces for blood sugar testing and insulin administration, access to healthy snacks, flexible working hours, and time off for medical appointments. Small adjustments help employees manage their health while staying productive.

Second, hold education and awareness campaigns. Organize diabetes-focused wellness activities to dispel myths and reduce stigma. Promote knowledge about risk factors, symptoms, and prevention.

Third, encourage regular health checks. Support annual physical exams and preventive screenings. Offer healthy food options in canteens and opportunities for physical activity.

Fourth, provide emotional support. Recognize that stress can raise blood sugar levels. Encourage open communication and empathy from supervisors and co-workers.

Supporting diabetes management in the workplace is both compassionate and strategic. According to the CDC, small environmental or scheduling adjustments can reduce absenteeism and presenteeism, enhance concentration and energy, lower the risk of on-the-job injury, and keep companies compliant with occupational health laws.

The CDC also encourages employers to invest in worksite-based diabetes clinics that offer lifestyle interventions, health education, adult immunization, and professional medical support. Such clinics remove barriers to care, leading to improved employee health, better blood sugar control, and reduced healthcare costs for employers.

In the Philippines, the Department of Health’s National Diabetes Prevention and Control Program (NDPCP) and the Department of Labor and Employment’s Workplace Wellness Framework both emphasize chronic disease prevention as part of occupational safety and health standards. These programs highlight that protecting employees’ health is not just a personal responsibility, it’s an organizational one.

Meanwhile, non-communicable diseases (NCDs) such as diabetes, cardiovascular disease, cancer, and chronic respiratory conditions remain the leading causes of illness and economic loss. Diabetes, in particular, can weaken the immune system, making individuals more vulnerable to infections such as influenza and pneumonia. Vaccination is therefore a vital part of workplace health programs, helping prevent serious illness and costly hospitalizations.

Beyond developing new medicines and vaccines, the research-based pharmaceutical industry contributes to diabetes prevention and control by strengthening health systems, supporting sustainable financing, and improving access to care across the country.

Creating diabetes-friendly workplaces is both a moral imperative and a sound business strategy. By promoting understanding, flexibility, and access to preventive health services, employers can cultivate healthier and more resilient teams — where every employee, regardless of health condition, can reach their full potential.

As the world observes World Diabetes Day, let us reaffirm our commitment to support people living with diabetes — at work, at home, and in our communities. Through partnerships, we can build a future where inclusion, health, and productivity thrive side by side.

Teodoro B. Padilla is the executive director of Pharmaceutical and Healthcare Association of the Philippines, which represents the biopharmaceutical medicines and vaccines industry in the country. Its members are at the forefront of developing, investing and delivering innovative medicines, vaccines, and diagnostics for Filipinos to live healthier and more productive lives.