The Department of Education (DepEd) received a credit notice from the Commission on Audit (COA) covering its use of confidential funds in the first and second quarters of 2023, defense counsel Atty. Michael Poa said Tuesday, as the impeachment trial of Vice President Sara Duterte concluded its 14th day.
Poa said the credit notice was received by the DepEd on Aug. 9, 2024, and was formally established during the proceedings.
“It’s just a matter of fact,” Poa told reporters after Tuesday’s hearing. He said the defense had previously raised the existence of the credit notice during congressional committee hearings.
Poa explained that a credit notice means COA had allowed the use of the confidential funds in audit after evaluating the liquidation report, submissions and the agency’s response to an Audit Observation Memorandum.
“Meaning, wala silang nakitang issue doon sa paggamit ng confidential funds,” Poa said.
He acknowledged, however, that a credit notice may still be reopened even after an account has been settled.
Poa said the defense had emphasized that the DepEd had obtained a credit notice covering its confidential fund use for the first and second quarters of 2023.
Meanwhile, Poa disputed the suggestion that the Office of the Vice President had failed to respond to a COA notice of disallowance.
He said COA rules give an agency 180 days from receipt of a notice of disallowance to file a petition for review before the Commission Proper.
“I believe that we are still within the 180-day period,” Poa said, adding that he believed the period would expire around October, although he could not provide the exact date.
Poa said the OVP was therefore still within the period allowed to challenge the notice of disallowance.
He also stressed that a notice of disallowance does not constitute a final decision because the agency has remedies available under COA rules.
The agency may seek to overturn the notice before the COA Commission Proper and may file a motion for reconsideration. The case may eventually be elevated to the Supreme Court, he said.
“Wala pa pong final na desisyon hangga’t may remedyo pa,” Poa said.
