The Commission on Audit (COA) has flagged the Marikina City government for misusing health funds to finance Mayor Marcy Teodoro’s trip to Vietnam, raising concerns over financial transparency.


The COA revealed that P45.6 million in health funds were spent on infrastructure repairs, food expenses, electrical supplies, and the controversial “overseas trip.”

Among the questionable transactions, COA flagged a P2.3 million cash advance to cover travel expenses for Teodoro along with other city officials to Ho Chi Minh City in Vietnam.

According to audit documents submitted by Teodoro, the trip was supposed to be for a "benchmarking activity" related to local governance, but COA found no clear justification for charging the expenses to health funds.

While the city government provided travel authorization documents, the audit found no details regarding the trip’s agenda or activities related to public health.

“While other documents attached thereto include an approved Authority to Travel of the incumbent Mayor Teodoro, letters from the Department of Interior and Local Government (DILG), invoices and other receipts. However, there were no evidence linking the travel expenses to any health programs or activities of the LGU,” the COA stated.

This is not the first time Teodoro’s governance was questioned, as in May 2024, a technical malversation complaint was filed against him and other city officials for allegedly misallocating PhilHealth reimbursements.

However, Teodoro dismissed these complaints as “politically-driven,” and were meant to destroy his name for the upcoming elections.

“This complaint appears to be part of a broader pattern of political harassment and smear attacks. We are seeing similar tactics used against other members of Mayors for Good Governance, including Mayor Benjie Magalong of Baguio, Mayor Jerry Treñas of Iloilo, and Mayor Vico Sotto of Pasig, who have also recently faced similar challenges,” he stressed.

Just months later, in December 2024, the Commission on Elections also canceled Teodoro’s certificate of candidacy for Marikina City’s 1st District Representative, citing material misrepresentation.

Beyond the travel expenses, the audit also flagged multiple vouchers for food and beverage purchases, all charged under the health fund.

According to COA, these expenses failed to meet the fund’s intended purpose, possibly due to financial mismanagement.

Marikina netizens also argue that the funds intended for health programs are used for Teodoro’s personal interests.

“Realignment excuse doesn’t hold up. Hindi pwedeng idahilan na savings ito. Kung patuloy ang health programs, dapat hindi rin nauubusan ng pondo ang pangangalaga sa kalusugan ng mga tao,” a netizen wrote on Facebook.

Based on COA’s audit covering transactions from 2023 to early 2024, the city government has yet to fully establish a Special Health Fund (SHF) as mandated by Republic Act 11223.

Without this fund in place, the city used a Trust Fund-Health Care Institution (TF-HCI) to manage reimbursements and expenditures, leading to disbursements that COA identified as inconsistent with the intended purpose of health funds.

The COA also questioned the city’s handling of PhilHealth reimbursements between September 8, 2023, and April 30, 2024, stating that these funds “could not be reconciled,” raising concerns over the proper monitoring of the TF-HCI.

Adding to the concerns, COA identified two major budget reallocations, P130 million on September 6, 2023, and another P94.75 million on January 31, 2024, both of which did not comply with Section 20 of the Universal Health Care Law.

In response, the Marikina City government acknowledged the findings and stated that the funds used for non-health expenditures have been credited back from the General Fund.

However, COA maintained that the initial disbursements did not align with the specific purpose of the health fund and called for stronger financial controls to prevent similar issues in the future.

COA recommended that the city government fully establish the SHF, enhance financial oversight, and ensure that all health-related funds are allocated properly to comply with existing laws and guarantee that public health resources directly benefit Marikina reside