[nb 2] The family lived in Binondo, Manila until December 1970, when Johnny Co Lim died, and Luy returned with her children to her hometown of Maluso, Basilan.

[10] In 2001, Napoles and her husband were implicated in the acquisition by the Armed Forces of the Philippines of ₱3.8 million worth of substandard Kevlar helmets, and were charged with graft and malversation of public funds by the Sandiganbayan (people's special tribunal).

[11] In 2013, it was revealed that Janet Napoles's JLN Corporation had paid significantly less taxes than the average local public school teacher.

[13] Napoles has been linked with an alleged misuse of PDAF, together with Philippine Senators Bong Revilla, Jinggoy Estrada, Juan Ponce Enrile, and other congressmen.

Napoles stole government funds through the state-owned Technology and Livelihood Resource Center and the nongovernmental organization Countrywide Agri and Rural Economic Development Foundation.

[22] The Office of the Solicitor General with the court of appeals filed a "manifestation in lieu of rejoinder" recommending the acquittal of Janet Lim Napoles in the Luy detention case.

[23] This motion by the Solicitor General Jose Calida was backed by Philippine President Rodrigo Duterte, who said that he himself would move for the dismissal of the case citing selective prosecution under Aquino administration.

[25][26] The group was indicted for graft and malversation of public funds over PHP5 million worth of projects, including the anomalous purchase of fertilizers in 2004 in Surigao del Norte.

[4][29] The case involves the misuse of ₱900 million sourced from the fund for disaster response operations in the aftermath of Tropical Storm Ondoy (Ketsana) and Typhoon Pepeng (Parma) in 2009.

[4][30] Janet Napoles's husband was a major in the Philippine Marine Corps who participated in the God Save the Queen coup attempt against President Corazón Aquino.

[9] Jo Christine Napoles is the president of the Metro Manila chapter of the OFW Family Club party list,[33] and was the group's third nominee to the House of Representatives until she withdrew her nomination on August 8, 2013.

[39][40] Janet Napoles, children Jo Christine, James Cristopher, and Jean Catherine, her brother Reynald Luy Lim, and his wife Ana Marie were indicted by a U.S. court for domestic and international money laundering.

[43][46] However, the profitability of Napoles' business ventures has been questioned: according to disclosures made with the Securities and Exchange Commission in 2011 and 2012, the corporations under the JLN Group of Companies reported a total net income of less than ₱1 million,[47] and Merlina Suñas, one of the whistleblowers in the PDAF scam, has alleged that the Napoleses are not knowledgeable about the coal industry.

[45] In other disclosures made to the SEC, it was revealed that Napoles owned at least 28 houses in a number of cities in Luzon, with her family members also holding property in the United States.