MANILA, Philippines — The Commission on Audit (COA) filed four reports before the Office of the Ombudsman containing ghost projects, unauthorized relocations and questionable accomplishments such as payments for pre-existing structures, and serious documentation deficiencies estimated at P275 million by the Department of Public Works and Highways (DPWH). In a statement on Friday, COA said that these projects were implemented by the DPWH–Bulacan 1st District Engineering Office and awarded to SYMS Construction Trading and Wawao Builders, which have both been linked to the flood control scandal. Based on physical inspections, geotagged photographs, and historical satellite imagery, state auditors noted ghost projects or the absence of flood control or riverbank protection structures amid reports that the projects were completed or substantially accomplished. They also noted unauthorized relocation of sites, where in several instances, DPWH representatives allegedly led inspectors to locations different from those specified in approved plans and contracts, without revised plans or written authority. It also noted that there were payments for pre-existing structures, as satellite imagery showed that some riverbank protection structures already existed prior to the contract's effectivity, raising the possibility that payments were made for previous works; deficiencies in required documents, including as-built plans, detailed cost breakdowns, Statements of Work Accomplished, and approved master plans. "[These] were either incomplete or missing, undermining the credibility of reported accomplishments and payments," COA said. Among the projects flagged by COA include the construction of a reinforced concrete flood control structure at Sta. Monica, Hagonoy, Bulacan worth P67.55 million and a P39.6 million riverbank protection project in Malibong Bata, Pandi, Bulacan under SYMS Construction Trading. It also flagged the P72.37 million Phase IV Riverbank Protection Project in San Roque, Baliuag,  Bulacan and the P96.5 million flood control structure along the Angat River in Pulilan, Bulacan, which were under Wawao Builders. COA said those involved may face charges for violations of Republic Act 3019, or the Anti-Graft and Corrupt Practices Act, as well as malversation and falsification of documents under the Revised Penal Code. The audit body said additional reports may be filed with the Ombudsman as investigations continue, in line with President Ferdinand Marcos Jr.’s call for transparency and accountability in government spending. It also said that the filing of the cases underscored its commitment to transparency and accountability to ensure that public funds intended for flood mitigation are properly used.