So Darryl Yap went after actress Rhen Escaño on social media after she called out VP Sara Duterte's confidential funds issue and urged voters to be smarter in 2028. Yap's response? A long, copy-paste-ready list of Sara's supposed DepEd achievements, capped off with a patronizing "TAPUSIN MO ANG PAG-AARAL MO PARA SA SUSUNOD MAY SUSTANSYA KA NA BILANG TAO AT ARTISTA."

The post has been circulating everywhere on Facebook and TikTok since February 20, 2026. And the list looks impressive at first glance. Maraming numbers. Maraming bullet points.

The problem is that the list reads like a DepEd press release from January 2024 copy-pasted without any of the audit findings, performance data, or scandal context that came after. And that's exactly what it is. Let me walk through the claims.

FIRST, WHO IS DARRYL YAP?

Before the fact check, a quick note on the messenger. Darryl Yap is a Filipino filmmaker who directed Maid in Malacañang, the 2022 historical revisionist film about the Marcos family's last days in the Palace. He openly admitted he campaigned for President Duterte in 2016 and is "a very political person". He was declared persona non grata in Quezon City in 2022. He has also faced accusations of sexual misconduct and drew backlash for an old tweet about children that I won't even repeat here.

He has been widely identified as a political propagandist aligned with the Marcos-Duterte camp. So when he posts a conveniently timed, neatly formatted list of Sara Duterte's "achievements" while attacking an actress who criticized Sara, that context matters. He has skin in this game. Hindi siya neutral observer dito.

CLAIM: "3,637 NEW CLASSROOMS BUILT IN 2023"

This is the most repeated number in the post and one of the most misleading.

The Commission on Audit's 2023 annual report on DepEd paints a completely different picture. According to COA, only 192 out of 6,379 target classrooms were completed in 2023. That's 3.01 percent. There were 4,391 still under construction and 550 still under procurement.

For classroom repairs, only 208 out of 7,550 were completed. A "very significant target" of 5,207 had not even been procured.

For Last Mile Schools, only 3 out of the 2023 target of 88 were built using the 2023 budget.

The 3,637 figure that Yap and the DepEd press releases throw around appears to include classrooms started or partially constructed across multiple budget years, not completed units from Sara's tenure alone. COA's numbers are based on actual completed projects. The gap between the claim and reality is staggering.

For comparison: in 2022, DepEd completed 74% of its classroom target. In 2021, 55%. In 2020, 40%. Sara's 3% completion rate in 2023 is the worst in recent memory.

CLAIM: "HISTORIC UNQUALIFIED OPINION FROM COA, A FIRST IN DEPED'S HISTORY"

This claim is technically true but weaponized in a way that hides everything beneath it.

Yes, DepEd received an unmodified (unqualified) opinion from COA for 2023. And yes, the OVP also got one for 2022, 2023, and 2024.

Here's what DDS defenders never tell you: An unmodified opinion only means the financial statements were formatted correctly. It does not confirm that the funds were used properly. It does not confirm that the money reached intended beneficiaries. And it does not erase disallowed transactions, missing documentation, or millions of pesos that COA says must be returned.

Think of it like a student submitting a perfectly formatted thesis that contains wrong data. The format passes. The substance doesn't.

Multiple lawmakers have confirmed this distinction. As congressmen pointed out during hearings in 2025, the unmodified opinion does not mean a clean record. The resident auditor handles the financial statement opinion. A separate team, the Intelligence and Confidential Fund Audit Office (ICFAO), handles the confidential fund audit. These are two completely different processes.

Meanwhile, underneath that "clean" opinion, COA flagged ₱12.3 billion in unsettled disallowances, suspensions, and charges at DepEd as of December 2023. That figure increased by ₱903 million year-on-year during Sara's watch. There was also ₱7 billion in unliquidated cash advances and ₱15.486 billion in unutilized funds for programs like classrooms, computerization, and school furniture.

Para maging malinaw: the DepEd under Sara couldn't even spend the money properly while also failing to account for the money it did spend.

CLAIM: "SCHOOL-BASED FEEDING PROGRAM ESTABLISHED AND EXPANDED"

Yap's post mentions the feeding program as an achievement. COA's audit tells a very different story.

The School-Based Feeding Program had a ₱5.69 billion allocation in 2023. COA found delays, nondelivery of food products, and even food unfit for consumption. Across 21 Schools Division Offices, auditors discovered bread with pests, molds, questionable expiry dates, and unsanitary packaging. These were found in DepEd regional offices in Metro Manila, Central Luzon, and Northern Mindanao.

Students were getting moldy bread. Let that sink in for a moment.

The feeding program was supposed to deliver nutrition to malnourished learners. Instead, COA flagged the entire ₱5.69 billion program for operational failures that included delays, nondelivery, and food safety violations.

THE CONFIDENTIAL FUNDS: THE PART YAP CONVENIENTLY SKIPPED

The most telling thing about Yap's post is what's missing. He attacks Rhen Escaño for bringing up confidential funds, calling it "yang Confidential Funds lang na accepted ng COA ang iniingay mo." But the facts around those confidential funds are the reason Sara Duterte faced impeachment proceedings.

Between December 2022 and September 2023, the OVP and DepEd under Sara spent a combined ₱612.5 million in confidential funds. The OVP alone consumed ₱125 million in just 11 days in December 2022. Sara's camp explained this by saying the funds were transferred late and had to be obligated before the fiscal year ended. Fair enough as a procedural explanation.

But here's where it falls apart. COA disallowed ₱73 million of that ₱125 million, or 58.63% of the total, due to "non-submission of documents evidencing the success of information gathering and/or surveillance". In 2023, COA flagged an additional ₱164 million in questionable confidential expenses from the OVP.

The liquidation reports used to justify these expenses contained names that didn't exist. The Philippine Statistics Authority found that 405 out of 677 names in DepEd's confidential fund receipts had no birth certificates. From the OVP, 1,322 out of 1,992 names had no records either.

The fake names read like someone raided a convenience store for inspiration: Mary Grace Piattos, Chippy McDonald, Fernando Tempura, Jay Kamote, Miggy Mango, Xiaome Ocho, Kokoy Villamin, Milky Secuya. Lawmakers discovered that receipts bore identical handwriting across different cities and dates. Some signatures matched despite being attributed to different people.

When asked to explain, Sara Duterte refused. She said she would not compromise intelligence operations. She told reporters she would "only answer to the Commission on Audit".

Pero yung COA mismo ang nagdisallow at nagflag.

PISA RESULTS: THE INTERNATIONAL SCORECARD YAP IGNORED

Yap's post doesn't mention PISA results at all. And for good reason.

In the 2022 Programme for International Student Assessment, the Philippines ranked 76th out of 81 countries in reading, math, and science. Filipino students scored 355 in math, 347 in reading, and 373 in science, all significantly below the OECD average of 472, 476, and 485 respectively. DepEd itself admitted Filipino students were five to six years behind in learning competencies.

In the creative thinking assessment released in June 2024, Filipino students scored 14 out of 60, second-to-last among 64 ranked countries. Only 3% of Filipino students could match the creative thinking skills of average students in Singapore.

These results happened under Sara's tenure. She admitted they reflected "uncomfortable truths". The MATATAG curriculum she launched was supposed to address these gaps, but instead of measurable improvements, what we got was a slogan and a plagiarized children's book.

THE ISANG KAIBIGAN PLAGIARISM SCANDAL

Part of the DepEd "achievement" list often includes Sara's children's book Isang Kaibigan, which was meant to promote reading. Social media users and observers quickly noticed the book shared striking similarities with Andy Runton's Owly series, specifically Just a Little Blue.

The OVP denied plagiarism, saying the book had copyright registration since December 2023. But the public comparisons were damning enough that the controversy became, as one commentator put it, "Exhibit A for Plagiarism for Dummies".

Sara herself was asked about it during a Senate budget hearing in August 2024. Her response? She deflected and accused senators of "politicizing the budget hearing," then volunteered that the book had her name on it and that the children who'd receive it had "parents who will vote".

Pati ba naman ang children's book, may angle sa 2028.

BUDGET UTILIZATION: THE MONEY THAT JUST SAT THERE

The post lists technology, equipment, and program rollouts as achievements. But COA found massive underutilization of DepEd's budget during Sara's watch.

Only 11% of textbook funds were utilized in 2023. The computerization program used up just 23% to 50% of its budget. School furniture worth 580,394 units targeted for delivery in May to June 2023 wasn't procured, with contracts finalized only on December 29, the second-to-last working day of the year.

This pattern of last-minute, year-end procurement is a hallmark of budget gaming. You obligate funds at the last minute to avoid returning them, even though the goods or services haven't been delivered. COA explicitly noted that "high rate on obligations does not fully indicate effectiveness and efficiency" because these were just commitments on paper, not actual deliveries.

THE MARCOS QUOTE: CONTEXT IS EVERYTHING

Yap ends his post with a quote from President Marcos during his January 24, 2024 speech praising Sara's DepEd work. That quote is real. Marcos did say those words during the Basic Education Report event.

But context matters. That speech happened in January 2024. The COA audit findings were released in September 2024. The confidential funds scandal deepened in late 2024. Sara resigned from DepEd in June 2024. And by the time the House investigation revealed fake names and disallowed transactions, the Marcos-Duterte alliance had already collapsed.

Using a January 2024 quote to defend Sara's record in February 2026, after everything that has since been exposed, is like using a pre-game prediction to argue a team won after they lost 50 to 3.

WHAT THE DARRYL YAP’S POST DELIBERATELY LEFT OUT

Yap's list contains real DepEd programs. Some of those programs existed. Some were launched. The MATATAG curriculum is real. Catch-Up Fridays happened. Last Mile Schools were a real initiative.

The dishonesty is in what was excluded:

- ₱612.5 million in confidential funds with fake-name recipients

- ₱12.3 billion in COA-flagged disallowances, suspensions, and charges

- ₱7 billion in unliquidated cash advances

- ₱15.486 billion in unutilized funds

- 3% classroom completion rate

- Feeding program failures with moldy, expired, pest-infested food

- PISA results showing Filipino students five to six years behind

- Creative thinking scores at second-to-last globally

- Plagiarism controversy with Isang Kaibigan

- Retired military generals placed in DepEd leadership

- Only 11% textbook budget utilization

- Year-end procurement gaming

Lahat ng yan, hindi mo makikita sa post ni Yap. And that's the whole point. The post was designed to overwhelm you with bullet points so you wouldn't ask the obvious follow-up questions.

THE REAL QUESTION FOR 2028

Rhen Escaño's original point was simple and she is right: Talinuhan mo talaga sa 2028. Be smart. Look at the full picture.

Yap's response was to drown that message in a wall of text that reads like government press release material, attack Escaño personally, and pretend the audit findings don't exist.

I've read the COA reports. I've gone through the numbers. And the distance between Sara Duterte's PR list and her actual performance record is wider than any classroom backlog she failed to close.

You can copy-paste all the bullet points you want. The receipts are in the audits, in the fake names on the liquidation reports, and in the 97% of classrooms that never got built. Walang dami ng formatting ang makakatakip sa mga number na yan.

SOURCES

1. Philippine Daily Inquirer – “COA to DepEd: Return P12.3-B misused budget”
   https://newsinfo.inquirer.net/1979730/coa-to-deped-return-p12-3-b-misused-budget

2. The Philippine Star – “COA: Sara left DepEd with P12 billion disallowances, suspension, charges”
   https://www.philstar.com/headlines/2024/09/04/2382694/coa-sara-left-deped-p12-billion-disallowances-suspension-charges

3. ABS-CBN News – “COA flags DepEd’s P12.3-billion disallowances, suspensions and charges”
   https://www.abs-cbn.com/news/2024/9/4/coa-flags-deped-s-p12-3-billion-disallowances-suspensions-and-charges-1147

4. Inquirer.net – “DepEd working on COA report amid more calls for VP to explain”
   https://newsinfo.inquirer.net/1980167/deped-working-on-coa-report-amid-more-calls-for-vp-to-explain

5. GMA News – “DepEd built only 192 classrooms out of 6K target in 2023 — COA”
   https://www.gmanetwork.com/news/topstories/nation/919156/deped-built-only-192-classrooms-out-of-6k-target-in-2023-coa/story/

6. Philippine Daily Inquirer – “COA: Only 192 of 6,379 classrooms constructed under VP Sara”
   https://newsinfo.inquirer.net/1979712/coa-only-192-of-6379-classrooms-constructed-under-vp-sara

7. The Philippine Star – “Sara-led DepEd built just 3% of classroom target”
   https://www.philstar.com/headlines/2024/09/04/2382855/sara-led-deped-built-just-3-classroom-target

8. Kweba ni Barok – “Sara Duterte’s DepEd Legacy: COA Report Unveils Scandals in P5.6 Billion Feeding Program”
   https://kwebanibarok.com/2024/09/04/sara-dutertes-deped-legacy-coa-report-unveils-scandals-in-p5-6-billion-feeding-program/

9. Inquirer.net – “COA flags P5.6-B DepEd feeding program in 2023”
   https://newsinfo.inquirer.net/1979327/coa-flags-p5-6-b-deped-feeding-program-in-2023

10. The Philippine Star – “COA flags DepEd’s P5.69 billion school feeding program”
    https://www.philstar.com/headlines/2024/09/03/2382488/coa-flags-depeds-p569-billion-school-feeding-program

11. Globalnation / Inquirer.net – “Filipino students rank poorly in PISA 2022 report on creative thinking”
    https://globalnation.inquirer.net/240073/filipino-students-rank-poorly-in-pisa-2022-report-on-creative-thinking

12. GMA News – “PH students second to last in creative thinking — PISA”
    https://www.gmanetwork.com/news/topstories/nation/910575/filipino-students-lag-behind-creative-thinking-in-latest-pisa-report/story/

13. SEAMEO INNOTECH – “INNOTECH Notes Progress on the Country’s PISA 2022 Results”
    https://www.seameo-innotech.org/innotech-progress-pisa-2022/

14. OneNews.ph – “Philippines Participates In PISA Anew; Better Results Seen”
    https://www.onenews.ph/philippines-participates-in-pisa-anew-better-results-seen

15. PhilstarLife – “Sara Duterte hounded by plagiarism allegations with children’s book ‘Isang Kaibigan’”
    https://philstarlife.com/news-and-views/478942-sara-duterte-plagiarism-allegations-book-isang-kaibigan

16. GMA News – “OVP denies Sara’s ‘Isang Kaibigan’ book plagiarized”
    https://www.gmanetwork.com/news/topstories/nation/917840/ovp-denies-sara-s-isang-kaibigan-book-plagiarized/story/

17. VERA Files – “The lies and plunder of Sara Duterte”
    https://verafiles.org/articles/the-lies-and-plunder-of-sara-duterte

18. Inquirer Opinion – “The P612.5-million question”
    https://opinion.inquirer.net/185306/the-p612-5-million-question

19. Philstar.com – “Sara Duterte won’t explain why ‘Piattos,’ ‘Chippy’ received confidential funds”
    https://www.philstar.com/headlines/2024/12/11/2406657/sara-duterte-wont-explain-why-piattos-chippy-received-confidential-funds

20. The Philippine Star – “More dubious names found in OVP confidential fund receipts”
    https://www.philstar.com/headlines/2025/03/17/2429029/kamote-mango-list-more-dubious-names-found-ovp-confidential-fund-receipts

21. Reddit – “List of fake names used in Sara Duterte’s confidential fund receipts”
    https://www.reddit.com/r/pinoy/comments/1j7777v/list_of_fake_names_used_in_sara_dutertes/

22. Inquirer.net – “Citing OVP case, solons say COA nod doesn’t mean clean record”
    https://newsinfo.inquirer.net/1979730/coa-to-deped-return-p12-3-b-misused-budget

23. YouTube – “Did COA opinion really clear Sara Duterte in confidential funds issue?”
    https://www.youtube.com/watch?v=I6ZFlEjS8c4

24. Wikipedia – “Darryl Yap”
    https://en.wikipedia.org/wiki/Darryl_Yap

25. CMFR – “Rewriting history: Media promote, counter Marcos propaganda”
    https://cmfr-phil.org/media-ethics-responsibility/journalism-review/rewriting-history-media-promote-counter-marcos-propaganda/

26. Manila Up Magazine – “DARRYL YAP – THE DIRECTOR”
    http://www.manilaupmagazine.com/topnews/darryl-yap-the-director/

27. FilmCritik – “MAID IN MALACAÑANG – Darryl Yap’s Provocative Twist on Truth and Art”
    https://filmcritik.com/maid-in-malacanang-darryl-yaps-provocative-twist-on-truth-and-art/

28. Esquire Philippines – “Xiao Chua Responds to Darryl Yap’s Comments on Historians”
    http://www.esquiremag.ph/culture/movies-and-tv/xiao-chua-darryl-yap-historians-comments-a00203-20220805

29. PressOne.ph – “Xiao Chua hits back at Darryl Yap: History requires scholarship”
    https://pressone.ph/xiao-chua-hits-back-at-darryl-yap-history-requires-scholarship/

30. Balita / Manila Bulletin – “‘Maid in Malacañang’ Darryl Yap, ibinahagi ang kaniyang project concept; Netizens, umalma agad?”
    https://balita.mb.com.ph/2022/05/20/maid-in-malacanang-darryl-yap-ibinahagi-ang-kaniyang-project-concept-netizens-umalma-agad/

31. Yahoo / Singapore News – “Joel Lamangan to make movie to counter Darryl Yap’s ‘Maid in Malacañang’”
    https://sg.news.yahoo.com/joel-lamangan-to-make-movie-to-counter-darryl-yaps-maid-in-malacanang-064858135.html

32. Cebu Daily News / Inquirer – “Imaginary events can never be history, Binay says of ‘Maid in Malacañang’”
    https://cebudailynews.inquirer.net/457078/imaginary-events-can-never-be-history-binay-says-of-maid-in-malacanang

33. Wikipedia – “Maid in Malacañang”
    https://en.wikipedia.org/wiki/Maid_in_Malaca%C3%B1ang

34. AsiaGlobal Online – “Controlling the Narrative: Historical Distortion and the Case of the Philippines”
    https://www.asiaglobalonline.hku.hk/controlling-narrative-historical-distortion-and-case-philippines

35. Inquirer.net – “VP Duterte firm she need not explain where P612M went”
    https://newsinfo.inquirer.net/2015082/vp-sara-firm-she-need-not-explain-where-p612m-went

36. The Global Filipino Magazine – “COA flags DepEd for failing to settle P12.3 billion in audit findings by end of 2023”
    https://theglobalfilipinomagazine.com/coa-flags-deped-for-failing-to-settle-p12-3-billion-in-audit-findings-by-end-of-2023/

37. NewsWatch Plus – “COA asks DepEd to settle P12.3B in 2023 budget”
    https://www.newswatchplus.ph/news/2024/9/4/coa-asks-deped-to-settle-12.3-billion.html

38. The Philippine Star – “Groups file plunder case vs Sara Duterte over P612-M confidential funds”
    https://www.philstar.com/headlines/2025/12/12/2493758/groups-file-plunder-case-vs-sara-duterte-over-p612-m-confidential-funds

39. DepEd – “Signed TUV Nord Report on the Surveillance Audit of NQMS Pilot Offices 2023”
    https://www.deped.gov.ph/wp-content/uploads/Signed-TUV-Nord-Report-on-the-Surveillance-Audit-of-NQMS-Pilot-Offices-2023-1.pdf

40. Malaya Business Insight – “‘Pattern of misuse’ in OVP funds seen”
    https://malaya.com.ph/news/pattern-of-misusein-ovp-funds-seen/

41. Abogado.com.ph – “COA: DepEd’s unsettled suspensions, disallowances rose to P12B in 2023”
    https://abogado.com.ph/coa-depeds-unsettled-suspensions-disallowances-rose-to-p12b-in-2023/

42. Manila Bulletin – “COA asks DepEd to settle P12.2-B disallowances, P6.9-B unliquidated advances in 2023”
    https://mb.com.ph/2024/9/3/coa-asks-dep-ed-to-settle-p12-2-b-disallowances-p6-9-b-unliquidated-advances-in-2023

43. GMA News – “COA report on P125 million confi fund transferred to OVP out by December”
    https://www.gmanetwork.com/news/topstories/nation/888975/coa-report-on-p125-million-confi-fund-transferred-to-ovp-out-by-december/story/

44. BusinessWorld – “VP’s intel fund spending flagged”
    https://www.bworldonline.com/the-nation/2024/08/27/616441/vps-intel-fund-spending-flagged/

45. GMA News – “COA: OVP spent P375 million in confidential funds in 2023”
    https://www.gmanetwork.com/news/topstories/nation/928902/coa-sara-duterte-ovp-confidential-funds-p375-million-2023/story/

46. Daily Tribune – “CoA gives OVP unmodified opinion”
    https://tribune.net.ph/2024/12/03/coa-gives-ovp-unmodified-opinion

47. Philippine News Agency – “House panel urged to probe P12.3-B COA-flagged DepEd funds”
    https://www.pna.gov.ph/articles/1243832

48. Brigada Online – “Mga nasita ng COA sa DepEd, pinasasama sa mga ebidensya vs VP Sara”
    https://brigada.ph/articles/read/mga-nasita-ng-coa-sa-deped-pinasasama-sa-mga-ebidensya-vs-vp-sara_5952.html

49. RMN – “Resulta ng imbestigasyon ng COA sa intel at confidential funds ng OVP at DepEd, isinubpoena…”
    https://rmn.ph/resulta-ng-imbestigasyon-ng-coa-sa-intel-at-confidential-funds-ng-ovp-at-deped-isinubpoena-ng-house-appropriation/

50. YouTube – “Mga COA report sa confidential funds ng OVP at DepEd noong 2022-2023, ipna-subpeona…”
    https://www.youtube.com/watch?v=thqhufLeGBo

51. YouTube – “COA: Sara Left DepEd With 12 Billion Disallowances, Suspension, Charges”
    https://www.youtube.com/watch?v=f3WDyeh6xEw

52. Rappler (Facebook card) – “A 2023 Commission on Audit report showed that the Department of Education under…”
    https://www.facebook.com/rapplerdotcom/posts/a-2023-commission-on-audit-report-showed-that-the-department-of-education-under-/10

53. Rappler (Facebook card on P612.5M confidential funds complaint)
    https://www.facebook.com/rapplerdotcom/posts/the-complaint-is-based-on-dutertes-alleged-misuse-of-her-combined-p6125-million-/13

54. Facebook – “COA 2023 Audit Report: DepEd’s Financial Transparency and …”
    https://www.facebook.com/groups/452799272396015/posts/1260008785008389/

55. VERA Files – “VERA FILES FACT CHECK: Sara Duterte’s statement on confidential funds misleads”
    https://verafiles.org/articles/vera-files-fact-check-sara-dutertes-statement-on-confidential-funds-misleads

56. The Philippine Star – “P12.2 billion disallowed DepEd funds eyed as evidence vs VP”
    https://www.philstar.com/headlines/2025/02/12/2420969/p122-billion-disallowed-deped-funds-eyed-evidence-vs-vp

57. The Global Filipino Magazine – “Sara Duterte says DepEd confidential funds used to probe corruption, including laptop deal”
    https://theglobalfilipinomagazine.com/sara-duterte-says-deped-confidential-funds-used-to-probe-corruption-including-laptop-deal/

58. Pinoy Peryodiko – “Kaganapan sa pagdinig sa Kongreso ukol sa OVP, DepEd confidential funds”
    https://www.pinoyperyodiko.com/2024/11/08/balita/kaganapan-sa-pagdinig-sa-kongreso-ukol-sa-ovp-deped-confidential-funds/12980/

59. Commission on Audit – Annual Audit Reports (National Government Sector)
    https://www.coa.gov.ph/reports/annual-audit-reports/aar-ngs/

60. Commission on Audit – Office of the Vice President, Annual Audit Report CY 2023
    https://www.coa.gov.ph/reports/annual-audit-reports/aar-ngs/#49-7226-office-of-the-vice-president-2023-1710308658