I was not aware of any misappropriation of funds related to Covid support, the real issue for the Philippines is low vaccine supply.
Two months ago the Philippines and Thailand had a similar percentage of their population vaccinated, now Thailand is steaming ahead with vaccination and the AstraZeneca vaccine is being produced at a plant in Thailand. However, production problems at the Thai plant and a spike in Covid infections in Thailand have delayed vaccine supplies to other countries including the Philippines.
As reported in the Bangkok Post