Vice President Sara Duterte is among those potentially liable for a ₱73.28 million disallowance involving the Office of the Vice President, a Commission on Audit supervising auditor told senators during the 14th day of the impeachment trial on Tuesday.

Xylene Mae del Campo of the COA-Internal Control and Financial Audit Office testified that she issued the notice of disallowance on Aug. 8, 2024, covering ₱69.7 million in reward payments and ₱3.5 million spent on tables, chairs and desktop computers.

Del Campo said the OVP failed to submit receipts or sales invoices to support the liquidation of the tables and chairs. She also said there were no documents showing that the items were purchased for confidential activities.

She identified Duterte, special disbursing officer Gina Acosta and chief accountant Julieta Villadelrey as among those liable or responsible for the disallowed transactions.

“The persons liable or responsible are first the head of agency, Vice President Sara Duterte, the special disbursing officer, Ms. Gina Acosta, and the chief accountant, Ms. Julieta Villadelrey,” Del Campo said.

Del Campo said Duterte approved the transactions, including the utilization of the cash advance.

“Vice President Sara Duterte, she approved the transaction, including the utilization of the cash advance,” she said.

Acosta, meanwhile, was identified as the official who disbursed the cash advance.

Del Campo also said Villadelrey certified in Box C of the liquidation report that the supporting documents were complete and proper.

The testimony was presented as the Senate, sitting as an impeachment court, continued its proceedings on the allegations involving the OVP's use of confidential funds.