EVEN as the Commission on Audit’s (COA) final ruling on the return of ₱73 million in confidential funds has already become a central issue in the impeachment proceedings against Vice President Sara Z. Duterte, a separate notice of disallowance covering at least ₱300 million represents an additional layer of potential liability arising from the same issue.
House Committee on Public Accounts Chair Terry L. Ridon of Bicol Saro Party-list, a member of the House Committee on Justice, said the newer disallowance should not be confused with the already final COA action on the earlier amount.
“These are two different matters. As far as the ₱73 million is concerned, tapos na iyon sa COA. If they still want to contest it, the next step is no longer within the COA process but before the Supreme Court,” Ridon said.
“But there is also a new notice of disallowance covering at least ₱300 million in confidential funds. So hindi ito nagtatapos sa naunang kaso, dahil may hiwalay na ND na pinag-uusapan ngayon,” he added.
Ridon explained that unlike the ₱73-million disallowance, which already carries a final COA ruling and corresponding personal liability for the officials named, the newer amount remains at an intermediate stage of the audit process.
“At this point, notice of disallowance pa lang iyon. The likely next move there would be an appeal before the COA Commission Proper, kaya nasa panggitnang yugto pa iyan kumpara doon sa nauna,” Ridon pointed out.
He stressed that once a notice of disallowance becomes final, liability attaches not merely to the office but to the officials identified in the ruling.
“Kapag naging final ang finding ng COA, hindi na ito usapin ng opisina lamang. May personal na pananagutan na ang mga pinangalanan sa disallowance,” he said.
Ridon said the existence of this additional disallowance shows that the confidential funds controversy is not confined to a single period or isolated audit finding, but may involve a broader pattern of transactions now subject to scrutiny.
It also indicates that the potential legal and political exposure arising from the use of confidential funds may continue to expand, even as the House Committee on Justice proceeds with its impeachment work.
Ridon said that, as in the earlier disallowance, the central issue remains the inability of the concerned officials to sufficiently support the questioned expenditures with the documentation required under COA rules.
“To be clear, the recurring issue is still the same: hindi nila maipakita nang maayos ang mga report at supporting documents para mapatunayan ang paggamit ng confidential funds,” Ridon stressed. “At kung magiging final din ang mga ganitong findings, malinaw na personal na pananagutan din ang papasok sa mga susunod na disallowance.”
