It’s de la paz!  He is the DC, and he handles the finance depts of the PNP.  In essence, he ordered Pestano to release the money.  It is according to Pestano’s story.  Pestano added that de la paz said that siya na ang bahala sa Directorate for Intel na magpapaliwanag.

Biazon extracted an answer from Pestano saying in essence that De la Paz is not doing it under order from somebody.