Abalos said if it were true that former commissioner Virgilio Garcillano had indeed manipulated the election results, he was doing it alone without the knowledge of the Comelec.
"(Garcillano) was trying to win people in the field without the Commission’s knowledge, and now it seems it is the Commission which is turning out bad," he said.
Abalos said the Comelec regional directors and provincial supervisors accused of receiving bribes have already denied the allegations in sworn statements.
"Look, they are all independent-minded people, they also have their honor to protect," he said.
"Our people are not like that, they are not on a leash by anybody. It seems that (Comelec) regional directors are being portrayed as dogs that can be dragged anywhere."
Abalos noted there were inconsistencies in the statements of people accusing poll officials of receiving bribe money from Lilia Pineda, wife of Rodolfo "Bong" Pineda, who is widely believed to be a jueteng lord.
"Initially, one of the alleged witnesses claimed the poll officials received P2 million," he said. "Now the second witness is claiming only P25,000 were given to the regional directors."
Abalos said some local Comelec officials were indeed in Manila in January 2004 to attend a conference at the City State Hotel in Ermita but that President Arroyo was not there.
"Regarding the attendance sheet, we usually do that every time that we have a meeting, and if you are going to accept a bribe, would you list your name or even a phone number?" he said.
Abalos said poll officials from Mindanao also met in December 2002, but only to discuss preparations for the sportsfest in Lanao del Norte.
"Some quarters, in their relentless effort to unseat the President, are dragging the Comelec into the mud," he said.
It was former Malacañang aide Michaelangelo Zuce who recently claimed he witnessed Comelec officials being paid bribes at Mrs. Arroyo’s residence.
"Let’s have pity on the institution, this is a very important institution. It is our democracy, free and honest elections, which are being undermined here."
On the other hand, Commissioner Resurreccion Borra said Comelec officials were now discussing legal measures to take against people hurling "baseless charges" against the poll body.
"If this list was used to destroy the Comelec, I am sorry, Mr. Zuce is taking the wrong move, and we will take the proper step to vindicate the name of the Comelec, an independent and constitutional body," he said.
There will be no revamp, nor formal investigation, unless a formal complaint is filed against the 23 local poll officials, the Comelec en banc announced.