It would be unfair for the Commission on Audit (COA) to take legal action against the Special Disbursing Officers (SDOs) of the Office of the Vice President (OVP) and the Department of Education (DepEd) under Vice President Sara Duterte’s direction, since they merely take orders, asserted the impeachment trial prosecutors on Wednesday.

It is Duterte’s signature on relevant transaction documents after all—signalling that she calls the shots, Prosecution Spokesperson and Lanao del Sur 1st District Rep. Zia Alonto Adiong noted.

“Unfair naman kung ang hahabulin lang ng COA is ‘yung Gina Acosta at tsaka si Mr. (Edward) Fajarda na sila lang naman ‘yung inutusan. At tsaka nandoon naman sa physical and financial plan—sa disbursement vouchers, sa accomplishment report, sa utilization report…—nakapirma doon ang Vice President, stating that she is in control, and she is actually the one in charge of these funds,” the lawmaker pointed out.

Lawmaker and prosecutor Joel Chua of Manila’s 3rd District explained that the Vice President’s signature indicates she personally ascertained that the funds being transferred would be put to good, legitimate use.

Thus, it cannot be said that she holds no accountability for these unexplained expenditures, Chua reasoned.

“Ang mga nakapirma po doon, ay mismo ‘yung head of agency, at gina-garantiya niya na ang pondo ay maayos na ginamit. Kaya hindi po pupuwedeng sabihin na wala po siyang accountability pag dating po dito sa confidential funds,” he told reporters.

Moreover, Adiong recalled that, two days prior to the encashment of the four checks for the OVP’s use during the last quarter of 2022, an individual authorized to speak on behalf of Vice President Duterte phoned the LandBank Shaw Boulevard branch, to inform bank staff they will be encashing a sum of money larger than the bank typically holds at a time.

“That conversation alone proves and puts the Vice President in the middle of the transaction because she was actually the one calling the shot,” he said.

During the impeachment trial on Wednesday, Senator Imee Marcos, sitting as impeachment judge, questioned why Duterte was being held accountable for the allegedly misused funds if the SDOs had encashed the money.

Likewise, Senator-judge Risa Hontiveros raised the question as to who would be considered the accountable officer, based on accounting rules.

The witness responded that this would be the head of the agency, which, in both the OVP and DepEd cases, is Vice President Duterte.