Flow of pork funds

Documents provided by the whistle-blowers showed the lawmakers listed in the table below had their PDAF liquidated by JLN through the bogus NGOs.

A SARO, or special allotment release order, is a specific authority issued by the Department of Budget and Management (DBM) to an agency to incur obligations not exceeding a given amount during a specified period for the purpose indicated.

The DBM defines an obligation as a legally incurred liability, or debt, to be paid by the government immediately or in the future.

The DBM-Regional Operations and Coordination Service (DBM-ROCS) prepares the notice of cash allocations and is supposed to release the funding checks to barangays (villages) and local governments.