The Commission on Audit (COA) has affirmed with finality the disallowance of ₱73.287 million in confidential funds spent by the Office of the Vice President (OVP) under Vice President Sara Duterte in December 2022.
In a resolution dated October 5, COA denied the motion for reconsideration filed by Duterte, Special Disbursing Officer Gina Acosta, and Chief Accountant Julieta Villadelrey, effectively upholding the agency’s earlier disallowance covering expenses from December 21 to 31, 2022.
Of the amount disallowed, ₱69.787 million involved payments for rewards in cash, goods, and medicines, while another ₱3.5 million covered the purchase of tables, chairs, desktop computers, and printers.
COA said the OVP failed to submit sufficient documentary evidence to substantiate the reward payments, noting that acknowledgment receipts alone did not establish that the spending was connected to successful confidential operations as required under Joint Circular 2015-01.
The audit body also questioned the ₱3.5-million equipment purchases, saying the items were regular office equipment and lacked sufficient documentation linking them to confidential operations.
With the motion for reconsideration denied, COA maintained the liability of Duterte, Acosta, and Villadelrey in connection with the disallowed amount and ordered the return of the funds.
