Protecting communities from ghost flood projects
- Leomar Cabarles
- Sep 10
- 4 min read
LAST month, a barangay in Central Luzon was again knee-deep in water. It was déjà vu for residents: the floodwaters came fast, drainage could not keep up and families had to move their belongings to higher ground. The irony? Millions of pesos had supposedly been released years ago for a flood control project in their area. On paper, a new drainage system already existed. In reality, there was nothing.
This is what we call a ghost project.
Ghost projects are government projects that are funded but not delivered. The paperwork says one thing — contracts signed, funds released, payments made — but on the ground, there is little to show. For communities waiting for flood protection, it’s not just about wasted money. It’s about broken trust, continued suffering and feeling left behind.
When these scandals hit the news, the spotlight usually falls on contractors, engineers or politicians. Yet there is another group of professionals who hold great responsibility in preventing them: accountants.
More than number-crunchers
When people hear “accountant,” they often picture someone crunching numbers in an office. But in government, accountants are far more than that. They are the guardians of public money.
Every payment request for a government project passes through an accountant’s desk. Their job is to check if funds are available, documents complete and claims valid. In short, they make sure taxpayers’ money is not released carelessly. If something looks suspicious, they have the power — and the duty — to stop it.
In flood control projects, an alert accountant might ask: Where is the inspection report? Do we have proof the project is 50-percent finished? Where are the photos of the site? If those documents are missing or fake, the accountant can raise a red flag. That single act of courage can save millions of pesos and prevent another ghost project.
A line of defense
Accountants defend the public interest in many ways:
– Checking before paying. No proof of work, no release of funds.
– Keeping records clean. Transparent documentation makes it harder to hide anomalies.
– Supporting audits. The Commission on Audit (COA), staffed with accountants and auditors, has exposed many ghost projects by connecting payments to actual results.
– Upholding ethics. Accountants swear to act with integrity. Saying “no” under pressure isn’t easy — but it is their professional duty.
Why it matters
For flood-prone communities, ghost projects are not abstract — they are painfully real. A mother lifting her children to safety during every typhoon knows exactly what that missing drainage system means. A farmer watching his crops drown knows the cost of an unfinished dike.
And for the nation as a whole, ghost projects erode trust. People start believing corruption is unstoppable and that taxes are wasted. This loss of faith is as damaging as the wasted money itself.
This is why accountants matter. They may not be on TV or standing in a flooded street, but their decisions affect whether funds are turned into real protection — or vanish into thin air.
A call to accountants
To the country’s accountants: The nation needs you to stand firm in your values. Integrity, objectivity and accountability are not just words in a code of ethics; they are lifelines for communities who depend on real projects to keep them safe.
Your role goes beyond balancing books. You are protectors of trust. Every voucher you question, every payment you verify, every report you keep honest — these are acts of service to the Filipino people. Even in the face of pressure, upholding your professional duty is a powerful stand for good governance.
A call to the public
To the public: Let us recognize and support the role of accountants. Their work is often invisible but is essential. Communities must demand transparency and back up the professionals who raise red flags. Citizens should ask for accessible, understandable financial reports and take interest in where their taxes go.
Accountants are stronger when people value their contribution. By recognizing their role, we encourage more of them to be courageous and uncompromising.
Shining a light
Ghost projects thrive in the dark. Accountants, through their diligence, shine light into that darkness. But that light must be supported — by professional courage on the inside and public vigilance on the outside.
If we want flood control projects to be real and not just lines in a budget, if we want safer communities and a government people can trust, we must empower accountants and honor their role.
Because when accountants uphold their values — and when citizens stand behind them — they don’t just balance books. Together, they protect lives, rebuild trust and keep the nation’s promises from becoming ghosts.
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Leomar R. Cabarles is an audit and consulting partner in AMYu & Associates, CPAs. This article is intended for informational purposes only and should not be considered as professional advice.
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