“Hence, the release and disbursements of P25 million for the 2nd semester 2013 intelligence and confidential expenses has no basis due to lack of the approval of the President of the Philippines, in violation of Section 2 (V) – Documentary Requirements of Circular No. 2003-003 dated July 30, 2003 and COA Circular No. 85-245 dated September 12, 1985,” said COA.