COA witness: OVP confi fund spending irregular; supplier details not confidential

State auditor Xylene del Campo on Wednesday maintained that the Office of the Vice President’s (OVP) 2023 confidential fund spending was irregular, saying supplier details were not confidential and that receipts or invoices should have been submitted to prove purchases made using the funds.

Testifying as a prosecution witness on the 15th day of Vice President Sara Duterte’s impeachment trial, Del Campo rejected the assertion that details of expenditures using confidential funds should automatically be treated as confidential.

She said the purpose for which the items were purchased could be considered confidential, but not the identities of the establishments that supplied them, thus requiring receipts or other proof of purchase.

“Hindi naman po confidential ‘yung mismong establishment na nag-kuwan noon… Doon po sa resibo na ‘yun, hindi naman po siya confidential information,” Del Campo said.

(The establishment itself was not confidential. The information on the receipt was not confidential.)

Del Campo testified on the notices of disallowance issued by COA covering the OVP’s ₱375 million in confidential fund expenditures in 2023, which flagged, among other irregularities, the office’s failure to submit proof of purchases supposedly made for confidential activities.

During cross-examination, defense counsel Kristine Ferrer pressed Del Campo on what information could be redacted from invoices and receipts, citing as an example the registered names of lessors of safehouses.

Del Campo, however, clarified that the Commission on Audit (COA) sought invoices only for confidential expenses involving the purchase of supplies and the provision of medical and food assistance.

She said that COA accepted the acknowledgment receipts for the rental of safehouses.

Based on its accomplishment report covering April 25 to June 30, 2023, the OVP spent ₱40 million on the provision of medicine and food.

Del Campo said receiving receipts from establishments is standard procedure when purchasing supplies.

“Kapag bumibili tayo ng supplies, ng food, ng medicine, standard procedure po ‘yung mayroong resibo na matatanggap from the establishment kung saan binili itong supplies, food, and medicine,” she said.

(When we purchase supplies, food or medicine, it is standard procedure to receive a receipt from the establishment where these items were purchased.)

She said other supporting documents would not be sufficient to substantiate such purchases.

“Para mapatunayan na pinangbili talaga ito ng supplies (To prove that the funds were actually used to purchase supplies),” she said.

Del Campo said the same documentation requirements apply to other government agencies, not just the OVP and the Department of Education (DepEd).

The auditor also maintained the disallowance for the payment of rewards for the OVP’s confidential activities in 2023 was due to a lack of proof of success.

“Yes po, kasama po ‘yun sa notice of disallowance ko na na-issue nung March 31, 2026. Hindi po sufficient ‘yung PIOR and ‘yung certification ng evidence na nagpapakita ng success ng information gathering,” she said.

(Yes, that was included in the notice of disallowance that I issued on March 31, 2026. The PIOR and the certification of evidence showing the success of the information gathering were not sufficient.)

This was after Ferrer presented a certification from the Vice Presidential Security and Protection Group (VPSPG) that the OVP conducted confidential activities, such as surveillance and intelligence gathering, in 122 areas during the third quarter of 2023.

Ferrer questioned Del Campo whether she knew that surveillance or crime prevention is part of the usage of confidential funds.

The witness affirmed this.

Del Campo also affirmed that Joint Circular 2015-01 does not require apprehension for the payment of a reward.

She said that her remark that there should be apprehension for the activity to be considered successful is based on her professional judgment and evaluation of the documents.

Del Campo said that the stated activities should fall under payment of information using confidential funds.

According to Del Campo, a payment of information does not require proof of success, while payment of reward requires proof of success.

During Senator Risa Hontiveros’ interpellation, Del Campo explained why she finds it "irregular."

“Irregular po ‘yung paggamit nila kasi po hindi po ito compliant sa Joint Circular,” Del Campo said.

(It is irregular because the usage is not compliant with the Joint Circular.)

“‘Yung sa payment of rewards were not supported with documents evidencing success, and ‘yun nga po hindi nila na provide ‘yung additional documents necessary para ma-ascertain ‘yung purchase of supplies and medical and food aid, at saka meron po meron din kaming naging finding sa reimbursement,” she added.

(The payment of rewards was not supported by documents evidencing success, and they did not provide the additional documents necessary to ascertain the purchase of supplies, mmedical,and food aid. We also had a finding regarding the reimbursement.) — MCG/AOL/ VAL, GMA News