COA denies OVP appeal, affirms P73.28M secret funds disallowance; restitution raised

THE Commission on Audit (COA) has denied the appeal of the Office of the Vice President (OVP) and affirmed the disallowance of P73.28 million in confidential fund spending for December 2022, a key development raised during Tuesday’s impeachment proceedings against Vice President Sara Z. Duterte.

COA auditor Atty. Gloria Camora, team leader of the COA Intelligence and Confidential Funds Audit Office that audited the OVP, disclosed the ruling before the House Committee on Justice during clarificatory questions by 1-Rider Party-list Rep. Rodge Gutierrez.

“The Commission Proper has decided already on the appeal,” Camora said, adding: “They affirmed our disallowance.”

At Gutierrez’s request, Camora read into the record the dispositive portion of the ruling:

“Wherefore, the Petition for Review, treated as appeal, of Ms. Sara Z. Duterte, Vice President; Ms. Gina Acosta, Special Disbursing Officer, and Ms. Julieta L. Villadelrey, Chief Accountant, Office of the Vice President, is hereby denied. Accordingly, Notice of Disallowance No. 2024-002-100 dated August 8, 2024, on the confidential expenses of the OVP for the period from December 21 to 31, 2022, in the amount of P73,287,000.00, is affirmed,” Camora said.

Duterte, Acosta, and Villadelrey were identified as the accountable officers for the subject funds.

The ruling, dated April 10, 2026, was signed by COA Chairperson Gamaliel Cordoba and Commissioners Mario Lipana and Douglas Mallillin.

The disallowed amount forms part of the P125 million in confidential funds that the OVP disbursed and liquidated in just 11 days in December 2022, including P69.787 million for “rewards” and P3.5 million for items such as tables, chairs and computers.

Gutierrez established that the disallowance stemmed from the OVP’s failure to justify the link between the expenses and confidential or intelligence activities.

“Yes, Madam Chair,” Camora said when asked if the OVP failed to present sufficient details. “It just means that they did not comply with the joint circular.”

Committee chair Batangas Rep. Gerville “Jinky Bitrics” Luistro ordered COA to submit the ruling and related documents.

“We are requesting Atty. Camora to provide the committee a copy of the decision denying the appeal as well as the three notices of disallowance within three days,” Luistro said.

Camora also disclosed that COA has issued notices of disallowance covering the OVP’s confidential fund use for the first, second, and third quarters of 2023.

“For the first, second, and third quarters of 2023, we have already issued the notice of disallowance,” she said.

During the exchange, Akbayan Party-list Rep. Chel Diokno raised the implication of the ruling on public funds.

“Ang ibig po bang sabihin nito… dapat ibalik ng mga opisyal na iyon ang ₱73 million na confidential funds?” Diokno asked.

“Tama po,” Camora replied, confirming that the amount is subject to restitution following the denial of the OVP’s appeal.