Liquidation is different from audit.

Say, if public funds were spent not for COVID-19 as required under the Interim Reimbursement Mechanism but for dialysis centers and infirmaries and which are clearly not authorized, it can still be declared as liquidated – but it does not mean funds were legally disbursed.

That is why, as we already know, some former and current PhilHealth officials presently face charges from the DOJ-led task force.

*****