House Private Prosecutor Lorna Kapunan said the Commission on Audit’s (COA) decision affirming with finality the disallowance of ₱73.287 million in confidential funds used by the Office of the Vice President (OVP) could strengthen the impeachment case against Vice President Sara Duterte.
Kapunan said the prosecution is considering presenting the COA resolution as part of the evidence in the impeachment trial, particularly in relation to the allegations involving confidential funds.
“More than that, we are very happy with finality. Ibig sabihin noon dapat isoli na, P78 million dapat isoli na ’yan,” Kapunan said.
She also said the prosecution may ask the Senate impeachment court to take judicial notice of the COA ruling, noting that court decisions may be recognized as part of the records.
“Try to reintroduce it in evidence by way of judicial notice because decisions of the courts can take judicial notice,” she added.
Kapunan said the prosecution may no longer need to call additional witnesses on the matter and could instead make a manifestation to have the COA resolution included in the trial records.
“Hindi na po paparikol ang mga witnesses. Maybe by way of manifestation, not to preempt the decision of the public prosecutors, but by way of manifestation, we can probably make this part of the records on confidential funds on Article I so that it will be submitted to the sound discretion and appreciation of the Senator-Judges,” she said.
In a resolution dated October 5, COA denied the motion for reconsideration filed by Duterte, OVP Special Disbursing Officer Gina Acosta and Chief Accountant Julieta Villadelrey, thereby affirming with finality the ₱73.287-million notice of disallowance covering confidential fund expenses incurred in December 2022.
COA said the OVP submitted acknowledgment receipts but failed to provide sufficient documentation to substantiate the confidential expenses and comply with applicable audit rules.
The disallowed amount included ₱69.787 million in alleged rewards to informants and ₱3.5 million spent on tables, chairs, desktop computers and printers allegedly used in safehouses.
The commission also held that the obligation to refund the disallowed amount applies to the officials responsible for approving, authorizing and certifying the transactions, as well as those who actually received the disallowed funds. Duterte was identified as the official who approved the transactions and the use of the cash advance.
COA stressed that confidential spending remains subject to accounting and auditing requirements, saying public funds must be handled with transparency and accountability.
Meanwhile, the OVP said it had yet to receive a copy of the October 5 resolution but had already prepared to respond through “appropriate legal and institutional channels.”
