The Commission on Audit (COA) clarified that Maintenance and Other Operating Expenses (MOOE) is not a discretionary fund.
COA Chairperson Ma. Gracia M. Pulido Tan, in her reply to the first letter of Senator Miriam Santiago, said that under Section 63 of the General Appropriations Act (GAA), MOOE appropriations may only be used for the purposes specified and listed in the GAA. In the case of the Senate, these are general administration and support, legislative services and operational requirements of 35 congressional commissions and oversight committees listed in the GAA.