The Commission on Audit (COA) has ordered high-ranking officials of the Social Security System to return over P71 million in excessive benefits granted to employees of its National Capital Region branches in 2010. They were Commissioners Thelmo Cunanan, Marianito Roque, Jose Sonny Matula, Victorino Balais, Donald Dee, Marianita Mendoza, Sergio Ortiz-Luis Jr. and Fe Palileo; Relationship Management Department officer in charge Marissa Tizon and section head Joselito delos Reyes; and General Accounting Department assistant vice-president Amelita dela Torre.

The high court's decision penned by Associate Justice Noel Tijam of the CA's former 8th Division ruled that the appointment of Jose Sonny Matula as the Social Security Commission (SSC) commissioner is a "midnight appointment". The court said Matula's appointment is a "void appointment [and] confers no rights whatsoever. Hence, no violation of the Constitution was caused by the revocation of his appointment as SSC Commissioner."