MANILA, Philippines -- A military fact-finding board's report into the alleged involvement of senior officers in supposed poll fraud in 2004 will remain under wraps, the incoming military chief said.

Lieutenant General Alexander Yano, Army chief, said he saw "no reason" to make public the Mayuga report in full, and allegations that President Gloria Macapagal-Arroyo cheated to win a fresh six-year term was mere "perception."

Yano will replace incumbent Hermogenes Esperon Jr. when he retires on May 9.

Esperon was supposed to retire last February 9, but Arroyo extended his tour of duty for another three months.

Yano will serve as chief of staff for 13 months. He will retire in June 2009.

The report, which was prepared by retired Vice Admiral Mateo Mayuga, cleared four senior officers, including Esperon, of involvement in alleged vote-rigging operations. The military however refused to discuss the report in detail.

Mayuga started the investigation in late 2005 as the Armed Forces Inspector General. He finished the inquiry in early 2006, when he was Flag Officer-in-Command of the Philippine Navy. He retired in December later that year.

"If it's not released now, then what's the reason for me to do it?" Yano said, when asked if he would give the green light for the release of the controversial report.

Asked if he believed that keeping the report a secret cast doubts on the legitimacy of the Arroyo government, Yano said: "When you say legitimacy of the President, there are processes. She was declared, so what other processes do you think would strengthen or reinforce that legitimacy? Again, you are talking of perception."

"Even if it is released or not, that is irrelevant as far as legitimacy is concerned because there are processes, and that is not part of the process," Yano said in a recent interview with reporters.

Yano said "constitutional processes" and the Commission on Elections (Comelec) upheld Arroyo's victory in 2004.

"That report is an internal report, so I don't think that will affect the legitimacy. There are processes. We may have our own perception but they remain as perception," he said.

Aside from Esperon, three other senior officers, all retired, were implicated in the election fraud scandal after their names were mentioned in purported wiretapped conversations of Arroyo and ex-elections commissioner Virgilio Garcillano.

Aside from Esperon, two others -- retired Lieutenant General Roy Kyamko, and retired Major General Gabriel Habacon -- allegedly helped Arroyo win the presidency.

The fourth officer, retired Brigadier General Francisco Gudani, was allegedly supportive of the late actor Fernando Poe Jr., according to the wiretaps, which were leaked in June 2005.

Poe, who died in late 2005, was Arroyo’s closest rival.