The Commission on Audit (COA) has affirmed its decision to disallow P73.28 million in confidential funds spent by the Office of the Vice President (OVP) in December 2022, denying the appeal filed by Vice President Sara Duterte and other accountable officials.

During a House justice committee hearing on the Vice President impeachment case on Tuesday, COA Intelligence and Confidential Funds Audit Office team leader Atty. Gloria Camora confirmed that the commission proper had affirmed the earlier notice of disallowance (ND)

Camora disclosed that the appeal filed by Duterte, along with Special Disbursing Officer Gina Acosta and Chief Accountant Julieta Villadelrey, had been denied.

“The Commission Proper has decided already on the appeal. They affirmed our disallowance,” Camora told lawmakers.

In its ruling dated April 10, 2026, the COA directed the officials involved to return the disallowed amount to the government. The decision affirmed Notice of Disallowance No. 2024-002-100, issued on August 8, 2024, citing failure to properly account for the use of public funds.

“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, is affirmed,” Camora read during the proceedings.

The disallowed amount formed part of the P125 million in confidential funds utilized by the OVP within an 11-day period in December 2022.

Camora confirmed that Vice President Duterte, Acosta, and Villadelrey, along with OVP chief of security Raymund Dante Lachica, were identified as accountable officers and are required to restitute the funds.

When asked by Akbayan Rep. Atty. Chel Diokno whether the ruling obliges the officials to return the amount.

“Ang ibig po bang sabihin nito… dapat ibalik ng mga opisyal na iyon ang P73 million na confidential funds?” Diokno asked.

“Tama po,” Camora responded.

In addition to the 2022 disallowance, COA disclosed that it has also issued notices of disallowance totaling P375 million in confidential funds used by the OVP for the first three quarters of 2023.

The developments were discussed during ongoing House justice committee hearings related to impeachment complaints against Vice President Duterte.