Atty. Dennis Manalo confirmed on Friday that his client Ruby Tuason executed a sworn statement before the National Bureau of Investigation, making her a state witness subject to the approval by the Ombudsman. He said Tuason is also ready to return all the money she got from the pork barrel and Malampaya fund transactions. She is accused of pocketing P242.775 million in kickbacks received through bank withdrawals for a still unidentified principal.