COA: Buck still stops with Sara

Vice President Sara Duterte cannot simply pass responsibility for the P612.5 million in confidential funds spent by the Office of the Vice President (OVP) and Department of Education to her special disbursing officers, a Commission on Audit (COA) auditor testified on Tuesday.

Xylene del Campo of the COA-Intelligence and Confidential Funds Audit Office (Icfao) said Duterte herself was held liable for disallowed confidential fund transactions because, as head of agency, she approved the transactions and the use of cash advances.

Del Campo’s testimony directly challenged the suggestion earlier raised by Senator-judge Imee Marcos that accountability for the questioned funds rested primarily, if not solely, with the special disbursing officers (SDOs) who physically handled the money.

Testifying on the 14th day of Duterte’s impeachment trial, Del Campo said the COA issued a notice of disallowance (ND) covering P73 million of the P125 million in confidential funds spent by the OVP in the fourth quarter of 2022.

Cited as liable were Duterte, as agency head; Gina Acosta, the special disbursing officer; and Julieta Villadelrey, the chief accountant.

“The persons who are liable or responsible, is first the head of agency, Vice President Sara Duterte,” Del Campo told the court.

For a second ND covering P375 million in confidential funds for the first three quarters of 2023, Duterte, Acosta and Villadelrey were again named liable, along with Col. Raymund Dante Lachica who then headed the Vice Presidential Security and Protection Group.

Not just the SDO

Del Campo said their different roles did not erase Duterte’s accountability since she “approved the transactions, including the utilization of the cash advances.”

Acosta was liable as the designated SDO and payee responsible for disbursements. Villadelrey was liable for certifying that the supporting documents were complete and in order.

Lachica was held liable for receiving cash advances for confidential expenses even though he was not the designated SDO.

The distinction is crucial: handling and disbursing the money was one level of responsibility; approving the transactions and overseeing the agency-wide use of confidential funds was another.

Asked by private prosecutor Lorna Kapunan about the role of the agency head, Del Campo said such an official was in charge of overseeing how funds were used across the agency.

Thus, Duterte’s accountability did not depend on whether she personally withdrew, carried or distributed cash.

‘Direct violation’

Del Campo also testified that Duterte ordered the transfer of the disbursement of confidential funds from Acosta to Lachica.

She recalled that Acosta gave the same testimony before a House inquiry in 2024.

This arrangement violated Joint Circular 2015-01, which governs the release, use, reporting and audit of confidential and intelligence funds, Del Campo said.

“Under no circumstance shall cash advance for confidential funds be transferred from one accountable officer from another,” she said.

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Del Campo called the transfer a “direct violation” of Item 6.1.1 of the circular.

Acosta’s admission became one of the grounds for a P261-million notice of disallowance issued by the COA-Icfao in March 2026.

Del Campo’s testimony established a chain of accountability beyond the special disbursing officers: Duterte, as head of agency, approved the transactions and exercised authority over the funds; the SDOs were responsible for their actual disbursement; and the accountant certified the supporting documents.

OVP, DepEd funds

The COA findings are central to the impeachment charge involving the alleged misuse, misappropriation and irregular liquidation of P612.5 million in confidential funds released to the OVP and DepEd while Duterte headed both agencies.

Duterte was OVP head when P500 million were released in 2022 and 2023. She was also education secretary when DepEd received and spent P112.5 million in confidential funds.

For the prosecutors, the issue is not simply who physically handled the cash but whether Duterte properly exercised her authority and oversight over the funds under her control.

The COA has affirmed the P73-million disallowance involving the OVP’s 2022 confidential funds, making restitution immediately demandable unless the Supreme Court issues a temporary restraining order.

The OVP may still appeal the P375-million disallowance covering the 2023 funds within the 180-day appeal period.