 After the 2013 elections, he was allegedly involved in the Priority Development Assistance Fund scam, along with then Senate Pres.Juan Ponce Enrile, and Senator Jinggoy Estrada, contributing to entrepreneur Janet Lim-Napoles' alleged bogus foundations.The Commission on Audit, in its two-year investigation released on August 16, 2013, reported on the questionable release of the Priority Development Assistance Fund by 12 senators, including Revilla, and 180 representatives of Congress.