The COA said that since Marcos' pork was included in the alleged PDAF maneuvered by Janet Lim Napoles, it was them considered "questionable".
The P10M budget which was transferred to Luy's Social Development Program for Farmers Foundation Inc. (SDPFFI) for the implementation of the project called "organic farming for high value" addressed to a residential house at South City Homes in BiƱan town, Laguna province where Napoles lived before she moved to Ayala, Alabang. Audit team leader Romea B. Limara and Supervising auditor Wilhelmina R. Cabuhat has issued a notice of disallowance to Nakar Mayor Leovegildo R. Ruzol on June 30, ordering the return of P10M. Although Marcos was not named among the Napoles' pork barrel partners based on the Scam Queen's affidavit submitted to the Department of Justice, however, Luy's report about the detailed transactions had labelled the Senator as one of the recipients of the PDAF. "I have never met Napoles. We've never been together. I have never been spoken to her. I have no dealings with her." Senator Marcos said.