He said investigators are still looking at the criminal liability of Commission on Audit (COA) Commissioner Mario Lipana and his wife, who is a contractor who also corned flood control projects in Bulacan. He likewise named Lipana and Ferdstar Builders who allegedly also benefited from budget insertions for flood control projects in the national budget. In 2023, Alcantara said Bernardo again placed P710 million worth of flood control projects to the Bulacan-DEO1. With this, we gave Sen. Joel P600 million worth of flood control projects under the Unprogrammed Appropriations of the 2023 budget. Estrada has repeatedly denied making budget insertions and getting kickbacks from Bulacan flood control projects.