MANILA, Philippines - The Commission on Audit (COA) has questioned the use of P32.9 million in funds for maintenance and other operating expenses (MOOE) of the Senate Electoral Tribunal (SET). In a 2012 annual audit report (AAR) for the tribunal, the COA said there were no documents submitted to support the use of the huge amount and that what was presented was only a certification that the funds were spent "in the performance of official duties." There is supposed to be a separate AAR for the House of Representatives Electoral Tribunal that is posted on the COA website.