Confi funds transfer to Sara Duterte's ex-security chief violated COA rules — witness

State auditor Xylene del Campo of the Commission on Audit - Intelligence and Confidential Funds Audit Office (COA-ICFAO) on Tuesday said Vice President Sara Duterte's directive to transfer the disbursement of cash advances to her former head of security violated the joint circular on confidential funds.

Del Campo said this on Day 14 of Duterte's impeachment trial when asked by private prosecutor Lorna Kapunan regarding her observations on the admission of Office of the Vice President (OVP) special disbursing officer Gina Acosta during a previous House committee hearing.

The COA auditor recalled Acosta saying that she gave the disbursement of confidential funds to Colonel Raymund Dante Lachica, former head of the Vice Presidential Security and Protection Group (VPSPG), under Duterte's directive.

"This is a direct violation po ng joint circular, specifically 'yung item 6.1.1 po," said Del Campo, a witness presented by the House prosecution panel.

Item 6.1.1 of the 2015-01 joint circular of the COA with the Department of Budget and Management (DBM) and other agencies provides that:

Cash advances shall be used for specific legal purpose related to confidential funds and/or intelligence funds. Under no circumstance shall it be used for liquidation of the previous cash advance or be transferred from one accountable to another.

Kapunan then asked Del Campo if she is competent to testify on why item 6.1.1 is.

"Yes po, kasi ang basis po ng audit namin is the joint circular," the witness answered.

Following the House committee hearing and evaluating the liquidation documents and responses, Del Campo said she drafted a notice of disallowance which was submitted to her superior for review.

The notice of disallowance, triggered by the supposed improper transfer, covered three P125-million cash advances, or P375 million in total, released to the OVP under Duterte.

The witness was then asked by Kapunan to narrate the basis of the notice of disallowance.

"Ang una po is 'yung… directive ni VP Sara na naibigay ni Ms. Gina Acosta 'yung cash advance for CF kay Col. Lachica, which is violation of under 6.1.1 of the joint circular," she answered.

(First, the directive of VP Sara that Ms. Gina Acosta gave the cash advance for CF to Col. Lachica, which was a violation of under 6.1.1 of the joint circular.)

"After the evaluation po nu'ng responses, the amount of P261 million was also disallowed kasi nga po 'yung payment of rewards amounting to P62 million were not supported with documents of evidencing success," she added.

(After the evaluation of the responses, the amount of P261 million was also disallowed because the payment of rewards amounting to P62 million were not supported with documents of evidencing success.)

READ | EXPLAINER: What is 'evidence of success' in the use of confidential funds?

To recall, the COA, in its March 2026 notice of disallowance, said Duterte and three others are responsible for the disbursement of P375 million worth of confidential funds in 2023, which are unsupported by documents or proven accomplishments.

Aside from the Vice President, the COA said the following persons "have been determined to be responsible/liable for the amount disallowed in this Notice of Disallowance":

• 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

Of the P375 million, COA said P261 million was 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; and used as reimbursement for a cash advance made for purchase of information, among others. — VDV, GMA News