By Erika Mae P. Sinaking and Aubrey Rose A. Inosante, Reporter

THE INDEPENDENT Commission for Infrastructure (ICI) on Thursday urged the ombudsman to file criminal charges over another flood control project in Bulacan that was fully paid for but never built.

The agency said the P95-million Bocaue flood management project — later adjusted to almost P99 million — showed no signs of construction despite records claiming it was completed in January 2025.

The project, implemented by the Department of Public Works and Highways (DPWH) Bulacan First District Engineering Office through Topnotch Catalyst Builders, Inc. and Beam Team Developer Specialist, Inc. was found to be entirely fictitious, the commission said in a report to the Office of the Ombudsman.

A technical inspection by the Commission on Audit (CoA) confirmed no slope protection or waterway improvements were built, contradicting documents that certified completion.

Payments had been made based on falsified statements of work accomplished, which claimed the project was 51% done in mid-2024 and fully completed by early 2025.

The ICI recommended graft, malversation and falsification charges against several DPWH officials, including former Public Works Secretary Manuel M. Bonoan, former undersecretaries Roberto R. Bernardo and Maria Catalina E. Cabral, and district engineers Henry C. Alcantara and Brice Ericson D. Hernandez.

“It appears that several DPWH public officials were grossly negligent, if not remiss, in ensuring that the project was properly implemented and that government funds were lawfully disbursed,” the ICI said in its report.

Mr. Bonoan was also named in a separate referral earlier this week involving a similar “ghost” project in Plaridel, Bulacan. The commission said his repeated inclusion reflected his central role in project oversight and fund releases.

“Public trust was reposed on Secretary Bonoan to exercise control of DPWH as its secretary,” it said. “He miserably failed to exercise simple diligence tantamount to fraud in ensuring the judicious use of public funds.”

The commission added that the scheme might have gone unchecked if not for President Ferdinand R. Marcos, Jr.’s state of the nation address in July that triggered broader scrutiny of public infrastructure spending.

Mr. Bonoan has denied any wrongdoing, saying project execution lies with local engineering offices. He earlier said he does not tolerate corruption and had suspended those implicated in the ghost project.

Also on Thursday, the Bureau of Internal Revenue (BIR) filed criminal complaints against three former DPWH officials linked to the multibillion-peso ghost flood control projects in Bulacan, citing P1.6 billion in unpaid taxes.

BIR Commissioner Romeo D. Lumagui, Jr. told reporters the agency filed separate tax evasion cases before the Department of Justice against Mr. Alcantara, Mr. Hernandez and Jaypee de Leon Mendoza, covering tax deficiencies from 2020 to 2024.

He said lifestyle checks and asset reviews showed that the officials’ declared income did not match their spending patterns or reported assets.

“The statement of assets, liabilities and net worth (SALN) and tax returns of Alcantara, Hernandez and Mendoza cannot justify their lavish lifestyle,” he said in a separate statement. “Their casino records, properties, financial transactions and business interests are grossly disproportionate to their declared sources of income.”

Mr. Alcantara had the highest tax liability at P903.68 million, followed by Mr. Hernandez with P593.78 million and Mr. Mendoza with P180.64 million, according to BIR data.

The BIR said the officials earned “proponent shares” or kickbacks from the fake flood control projects and laundered the money through casino gaming. Investigators said the men exchanged large sums of cash for casino chips “grossly disproportionate” to their reported income.

Mr. Lumagui said the agency would pursue the recovery of assets to cover the unpaid taxes and coordinate with casino operators for future probes.

This marks the second batch of tax evasion complaints filed in connection with the DPWH ghost project scandal. Earlier, the BIR filed a P7.1-billion case against building contractors Cezarah Rowena C. Discaya and Pacifico F. Discaya.

The BIR has now filed 10 criminal cases covering P8.86 billion in tax liabilities as part of its broader crackdown on corruption-linked tax evasion.

“We will compel them to pay and will pursue all their assets to ensure it gets paid,” Mr. Lumagui said, adding that more than 200 other people are under investigation for similar tax discrepancies.