A STATE auditor of the Commission on Audit (COA) said that Vice President Sara Z. Duterte is liable for irregularities found in the use of confidential funds by the Office of the Vice President (OVP) in December of 2022.
Xylene Mae del Campo, the supervising auditor of the COA-Intelligence and Confidential Funds Audit Office (COA-ICFAO), testified before the impeachment trial of the Vice President that a notice of disallowance was issued by the COA for P73.287 million in confidential funds utilized by the OVP for the period of December 13 to 31, 2022.
Based on the documents submitted by the OVP as their response to the notice of disallowance issued by the COA-ICFAO, Del Campo said the agency failed to show proof of success in evidence gathering and surveillance activities, which is required in the payment of rewards using confidential funds.
A total of 105 activities were included by the OVP in its response but Del Campo said no particular accomplishment was cited as evidence to support the success of the confidential activities.
“Based po sa document na ‘to, hindi po napakita dito na yung proof of success of the information gathering. At may mga activities din dito na from December 13, 15, 17, 18 na hindi sakop doon sa period of utilization nung cash advance which is for December 21, 31, 2022,” Del Campo said.
Citing the provisions of Joint Circular 2015-01 that is being used by COA as the guidelines on the use and liquidation on the use of confidential and intelligence funds, Del Campo said the use of these funds are subject to three conditions: first it should be approved by the head of agency; second, it should be supported with documents evidencing success of the information gathering and/or surveillance activities on account of the information given by the informer; and third, it should be directly related to the confidential activities ng agency.
Among the sample of confidential activities presented by counsel for the prosecution Atty. Lorna Kapunan from the submissions of the OVP were an appreciation night with DepEd partners and Christmas activities with TNVS, TODA, Angkas, food delivery and PWDs.
A total of P69.78 million in confidential fund use was also disallowed by the COA-ICFAO because these went to the purchase of tables, chairs, desktop computers and printers without any explanation on how these relate to confidential activities and without any official receipts or sales invoices to support the purchases.
Del Campo said her draft notice of disallowance for the use of confidential funds by the OVP for the December period in 2022 was approved by COA assistant commissioner Nilda Plaras as the officer-in-charge of the COA-ICFAO.
Asked by Kapunan who were liable for the disallowed uses of the confidential funds, Del Campo said Duterte was first on the list as head of agency and for approving the transactions, including the utilization of cash advances.
Also liable was Gina Acosta as the special disbursing officer of the OVP for her role as the payee of the checks drawn by the OVP from its confidential funds and for disbursing the cash advances.
The third liable official cited by Del Campo was Julieta Villadelrey, the chief accountant of the OVP who certified the supporting documents were complete and proper.
Del Campo said the OVP filed a petition for review with the COA on February 5, 2025 but on April 10, 2026, the COA proper affirmed the notice of disallowance, including the demand for the return of P73.287 million in confidential funds.
A motion of reconsideration was filed by the OVP, which Del Campo said is pending resolution by the COA.
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