COA witness: DepEd's ₱75M confi fund use in first half of 2023 in order

The Department of Education’s (DepEd) disbursement of its ₱75 million confidential fund in the first and second quarters of 2023 has so far been found in order, a state auditor said Tuesday.

Prosecution witness Xylene del Campo of the Commission on Audit’s Intelligence and Confidential Funds Audit Office (COA-ICFAO) made the statement during Day 14 of the impeachment trial of Vice President Sara Duterte.

“For the first and second quarter of 2023 for the DepEd, we issued a credit notice, meaning after evaluation of documents, the liquidation documents are found in order po and [it] passed in audit,” Del Campo said.

Del Campo, however, stressed that the credit notice is not final, as a settled account may be reopened within three years if the transaction is found to involve fraud or collusion, or if new material evidence emerges.

Earlier, Del Campo testified that DepEd made multiple confidential fund disbursements across Luzon, Visayas and Mindanao on the same dates: Feb. 21, Feb. 25 and March 15, 2023.

Private prosecutor Lorna Kapunan questioned how the disbursements could have been carried out across the country on the same dates, noting that the Joint Circular allows only the head of the agency or a special disbursing officer to disburse confidential funds.

“Superman ba siya (Is the disbursing officer Superman)?” Kapunan asked, a remark that drew an objection from defense counsel Kristine Ferrer for being "speculative".

‘Above board’

In a separate press conference, defense spokesperson and lawyer Michael Poa welcomed Del Campo’s testimony, saying it was important that COA’s findings on DepEd’s confidential fund disbursements were placed on record.

“At least it was said in an open court that such is the status [of confidential fund disbursement of DepEd],” Poa said.

“So let us see because I also noticed that an emphasis was made that this can be reopened. But as it is, COA’s evaluation showed that there were no issues in DepEd’s use of confidential funds,” he added.

Poa also said the notice of disallowance (ND) issued by COA covering the Office of the Vice President’s (OVP) ₱375 million confidential fund disbursement in 2023 may still be appealed.

An ND is issued when an expenditure is found to be “either irregular, unnecessary, excessive, extravagant, or unconscionable” and may require those held liable to return the disallowed amount to the government.

“We are still within the 180-day period [upon receiving of the ND for appeal]. There is no final decision yet. We have remedies, such as filing an appeal, so to overturn the ND. It is provided under COA Rules,” Poa said.

Based on the ND issued to the OVP, the ₱375 million in confidential funds in 2023 was disallowed over deficiencies in supporting documents and proof of accomplishments.

The COA said the directive of Duterte for Gina Acosta to turn over cash advances for confidential expenses to Col. Raymund Dante Lachica, head of the Vice Presidential Security and Protection Group (VPSPG), violated a 2015 joint circular prohibiting the transfer of cash advances from one accountable officer to another.

“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 ₱375 million is hereby disallowed in audit,” it added.— MCG, GMA News