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Marc Jayson Cayabyab - The Philippine Star
January 11, 2026 | 12:00am
Senate President Vicente Sotto III on August 6, 2025.
STAR / Jesse Bustos
MANILA, Philippines — Senate President Vicente Sotto III on Friday downplayed the significance of the flood control documents left behind by the late Department of Public Works and Highways (DPWH) undersecretary Maria Catalina Cabral, saying budget records are more crucial in uncovering alleged corruption.
In a Zoom press briefing, Sotto said the so-called Cabral files merely contained a list of lawmakers and their proposed projects, which were believed to be linked to corruption, but did not sufficiently explain how alleged kickbacks were carried out in “ghost” or substandard public works projects.
Instead of focusing on the Cabral files, Sotto said authorities should be scrutinizing what he referred to as the “DBM files.”
He added that the documents must be backed by Special Allotment Release Orders (SAROs) to show how public funds were actually released and moved.
A SARO is issued by the Department of Budget and Management (DBM) to authorize the release of funds.
“When I look at what they call the Cabral files, I find myself scratching my head. It looks like a simple list. The question is: do those entries have SAROs? Which among those listed projects actually have SAROs?” Sotto asked in Filipino.
“We shouldn’t waste time on that. What matters is what was actually released, not just the Cabral files,” he added.
Sotto said the Senate Blue Ribbon committee should also examine the Notice of Cash Allocation (NCA), another key budget document.
According to the DBM, an NCA authorizes the maximum amount an agency can withdraw from government servicing banks for a given period.
“How many of those listed actually have NCAs? The DBM files are the most important. Many projects are submitted every year, many names are listed,” he said.
“The real questions are: which of those were implemented? Who was the proponent? Who pushed for them? Those are the important things,” Sotto added.

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