The House prosecution panel in the impeachment trial of Vice President Sara Duterte maintained on Thursday, August 6, that accountability over the alleged misuse of confidential funds cannot be solely attributed to special disbursing officers (SDOs), stressing that agency heads remain primarily responsible for the proper use of government funds.
During a press conference, House prosecutor Atty. Benjamin Tolosa responded to questions on whether the two SDOs could be used as “sacrificial” individuals to shield Duterte from liability over the alleged irregularities involving confidential fund expenditures.
Tolosa said that based on the testimony of former Commission on Audit-Intelligence and Confidential Funds Audit Office (COA-ICFAO) state auditor Roderick Wamil, existing rules clearly establish the responsibility of the head of the agency over the management and utilization of government funds.
“Ulitin ko na lang siguro, naging sagot natin kanina nung napag-usapan ho yan sa clarificatory questions ng mga senator judges at pinilit hong maibigay ni Atty. Wamil yung kasagutan niya,” Tolosa said.
“Sabi nga ho niya, to be accurate, maliwanag ang sinasabi ng Joint Circular diyan, pati yung nasa Section 102 ng Government Auditing Code. Nakalagay diyan, maliwanag na maliwanag. The head of the agency is directly and primarily responsible for all funds and properties pertaining to his or her office.”
Tolosa further cited provisions of the Joint Circular governing confidential funds, emphasizing that the agency head is tasked with supervising the use of such funds and ensuring compliance with liquidation requirements.
“Pati dun sa Joint Circular, napakadaming provisions diyan nakalagay. The head of the agency should directly supervise the use of confidential funds. She should ensure proper compliance with the liquidation process under the Joint Circular,” he added.
The House prosecutor argued that the responsibility of agency heads cannot be avoided even if the SDOs involved in the disbursement process later claim sole accountability.
“Kaya nga sabi natin kanina, not to preempt their statements, but kahit pumunta man diyan, biglang sabihin ng mga SDOs, sila lang may kasalanan dito, hindi ho magiging sapat ’yan dahil nandito sa mga na-explain na sa atin ni Atty. Wamil,” Tolosa said.
The prosecution panel is continuing to argue that the alleged irregularities in the liquidation and documentation of confidential funds involve not only the individuals who handled the releases but also those responsible for overseeing the funds’ proper utilization.
The impeachment trial is currently focused on Article I of the Articles of Impeachment, which concerns the alleged misuse and misappropriation of confidential funds amounting to ₱612.5 million from the Office of the Vice President (OVP) and the Department of Education (DepEd).
