The P7-billion fund transfers done by the Department of Interior and Local Government (DILG) under then-Secretary Manuel Roxas were unliquidated because projects they funded are still under implementation.

Akbayan party-list Rep. Ibarra Gutierrez, the Liberal Party (LP)-led administration coalition spokesman, was responding to accusation by the United Nationalist Alliance (UNA) that Roxas was remiss in his duties as DILG chief because of the huge amount of unliquidated funds under his watch as stated in a Commission on Audit (COA) report.

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