HOUSE Committee on Public Accounts Chair Terry L. Ridon of the Bicol Saro Party-list on Sunday said the final ruling of the Commission on Audit (COA) ordering the return of ₱73.287 million in confidential funds marks a critical shift from institutional accountability to direct personal liability, as the amount is no longer charged to the Office of the Vice President (OVP) but to specific officials, including Vice President Sara Z. Duterte herself.
The issue surfaced during the House Committee on Justice’s April 14 impeachment hearing, where COA confirmed that it had denied the appeal filed by Duterte and other OVP officials over the disallowed spending.
Documents show that the disallowance covers part of the OVP’s 2022 confidential funds and, following COA’s final ruling, must now be returned by the individuals held liable.
Ridon, who sits as a member of the House Committee on Justice, stressed that the public must clearly understand the nature of the ruling.
“Hindi po ang OVP ang pinagsosoli ng pera. Ang pinagsosoli ng pera ay ang mga personalidad na tinukoy ng COA,” Ridon, a lawyer, said. “Si VP Sara, ang special disbursement officer, at ang chief accountant—silang tatlo ang may obligasyong magsoli ng pera.”
Ridon emphasized that this is not a technical distinction but a decisive legal finding: the liability is personal, not institutional.
“May personal na pananagutan. Kapag may Notice of Disallowance at naging final na ang finding ng COA, ang obligasyon na magsoli ng pondo ay personal na,” Ridon said.
He explained that once COA has ruled with finality, public officials named in the disallowance cannot invoke the office as a shield against liability.
“Hindi maaaring itago sa likod ng opisina ang pananagutan. Malinaw ang COA—ang obligasyon ay nasa mga indibidwal na pinangalanan nito,” he added.
COA’s ruling involves ₱73.287 million out of the OVP’s ₱125 million confidential funds in 2022. The Commission issued the notice of disallowance in August 2025 and later denied the petition for review filed by Duterte and the other OVP officials, rendering the finding final at the administrative level.
For Ridon, the implication is clear: this is no longer an issue under internal review, but a settled audit finding imposing personal accountability.
“Wala na pong usapin sa ₱73 million. Tapos na ang proseso sa COA,” he said. “Ang natitirang hakbang na lang ay kung aapela sila sa Korte Suprema.”
Ridon further noted that COA found that much of the disallowed spending was used for non-confidential expenses, undermining the legal basis for the use of confidential funds.
“Malinaw ang findings—ginamit ang pondo sa mga gastusin na hindi naman confidential in nature,” he said. “Kung hindi confidential ang gamit, hindi ito maaaring i-charge sa confidential funds.”
He stressed that such findings elevate the issue beyond accounting irregularities and into constitutional accountability.
“Hindi na ito simpleng administrative issue. Kapag personal ang pananagutan at malinaw ang maling paggamit ng pondo, pumapasok na ito sa usapin ng tiwala ng taumbayan,” Ridon said. “Public office is a public trust.”
Ridon also rejected claims that due process was denied in the issuance of the disallowance.
“May buong proseso ang COA—mula audit observation memo, notice of suspension, hanggang notice of disallowance,” he said.
“Hindi ito basta-basta inilabas nang walang pagkakataong sumagot.”
For the lawmaker, the bottom line is straightforward:
“Hindi ito pananagutan ng opisina. Personal na pananagutan ito,” Ridon said.
“At kapag personal na ang obligasyon na magsoli ng pondo ng bayan, hindi na ito maliit na bagay—ito ay usapin ng pananagutan at tiwala ng publiko.”
