VP Sara liable for P375 million confi funds use without documentation —COA

Vice President Sara Duterte and three others are responsible for the disbursement of P375 million worth of confidential funds in 2023 that are unsupported by documents or proven accomplishments, the Commission on Audit (COA) said. 

COA made the observation in its March 31, 2026 notice of disallowance (ND) covering three batches of releases of confidential funds to the Office of the Vice President (OVP) Duterte: 

• P125 million in January 2023,
• P125 million in April 2023, and
• P125 million in July 2023

“The directive given by the Hon. Vice President Sara Duterte to Ms. Gina Acosta to release/give the cash advances for confidential expenses to Colonel Raymund Dante Lachica, the Head of the Vice-President Security and Protection Group (VPSPG), is contrary to Item 6.1.1 of COA-DBM-DILG-GCG-DND Joint Circular No. 2015-011 (Joint Circular) dated January 8, 2015 which provides that: cash advances shall be used for a specific legal purpose related to confidential and/or intelligence funds and under no circumstance shall they be used for liquidation of the previous cash advance or be transferred from one accountable to another,” COA said.

“Based on the results of our evaluation, with due consideration to subsequent information given under oath during the hearings of the Committee on Good Government and Public Accountability of the House of Representatives, the amount of P375 million is hereby disallowed in audit," it added.

The COA said the following persons "have been determined to be responsible/liable for the amount disallowed in this Notice of Disallowance":

• Vice President Duterte (approved the transactions, including the utilization of the cash advances)
• OVP Special Disbursement Officer (SDO) Acosta (acted as the SDO and payee of the cash advances and responsible for the disbursement of the confidential fund)
• OVP Chief Accountant Julieta Villadelrey (certified that supporting documents were complete and proper)
• Colonel Lachica of Vice President Security and Protection Group (received the cash advances for confidential expenses even if he is not SDO)

COA said that of the P375 million, P261 million were: 

• disbursed without supporting documents evidencing the success of the information gathering and/or surveillance activities conducted from February to September 2023
• disbursed with only acknowledgement receipts, not official receipts or sales invoices 
• used as reimbursement for a cash advance made for purchase of information, among others. 

“Though this Office recognizes that by the very nature of the confidential fund where identities of those involved, i.e., the informants, for whom supplies were used, owners of safe houses, or owners of rented vehicles used for confidential activities, and the very details of the confidential activities are to be reasonably safeguarded, other details which can be disclosed evidencing validity should be submitted to warrant reasonable and adequate substantiation of the claimed confidential expenses in relation to item 4.12 of the Joint Circular,” the COA said. 

The circular referred to is the 2015 Joint Circular governing the use of confidential and intelligence funds. 

“Certifications and Protective Intelligence Operations reports did not specify the particular accomplishments demonstrating the success of the information gathering and/or surveillance activities directly related to the confidential operations undertaken as required by Item 4.8.5.b of the Joint Circular that necessitated the payments of rewards,” COA added.

The ND issued by the COA on the P375 million confidential fund disbursements of the OVP under Duterte was first revealed by COA’s Gloria Camora before the House justice panel impeachment proceeding against Vice President Duterte.

The two impeachment complaints against the Vice President alleged that she betrayed public trust and committed culpable violation of the Constitution, among others, over misuse of confidential funds. 

The same COA ND on the P375 million disbursed confidential funds ordered the Vice President and three others to "settle the disallowance immediately." 

"Audit disallowance not appealed within six months or 180 days from receipt hereof shall become final and executory as prescribed under Sections 48 and 51 of Presidential Decree No. 1445," the COA added.

OVP responds

In response, the OVP said it has yet to get a copy of COA's ND. 

"The Office of the Vice President has not received a copy of the Commission on Audit decision presented at the House Committee on Justice hearing on April 14, 2026. Therefore, we cannot comment at this time," the OVP said in a statement.

House Committee on Public Accounts chairperson Terry Ridon earlier said that the COA had issued another ND on at least P300 million worth of disbursements by the OVP from its confidential funds.— BM, GMA News