Audit documents submitted by the Office of the Vice President (OVP) revealed that confidential funds were spent on holiday parties, tree-planting projects, gift-giving events, and medical missions—activities explicitly prohibited under official guidelines.
Testifying as the trial resumed, Commission on Audit (COA) supervising auditor Xylene Mae Del Campo stated that multiple expenditures reported by the OVP failed to comply with Joint Circular 2015-01, which governs confidential fund usage.
Under questioning from private prosecutor Atty. Lorna Kapunan regarding a December 13, 2022 appreciation event organized by the Department of Education, Del Campo clarified the parameters of valid expenses.
“Based po doon sa enumeration kung saan gagamitin ang confidential fund, hindi po nakasama ito,” Del Campo testified.
Del Campo defined the nature of these appropriations for the trial.
”Ang confidential fund po ay ito po yung lump sum amount na nasa General Appropriations Act na gagamitin po for confidential activities po ng isang ahensya,” Del Campo said.
When asked directly whether tree-planting, awards ceremonies, and Christmas gatherings qualified under that rule, the auditor gave a direct assessment.
“Hindi po,” Del Campo replied.
The audit revealed a pattern of unauthorized spending across late 2022. Listed activities included:
- Department of Education: 2022 Partners Appreciation Night in Mandaluyong City
- Knights of Rizal Supreme Council: 60th Institute Youth Campaign on Patriotism in Baguio City
- Community Events: Christmas gatherings in Happyland and Barangay 101, Tondo, Manila
- Sectoral Consultations: Thanksgiving and update meetings with Manila barangay chairmen, Quezon City TODA members, PWD groups, and ride-hailing drivers
These non-compliant expenditures led COA to issue notices of disallowance totaling ₱73.2 million for the fourth quarter of 2022, along with ₱375 million covering the first three quarters of 2023.
Beyond unauthorized activity types, Del Campo revealed that the OVP failed to submit receipts for several questioned expenses. Presiding officer Senator Francis “Chiz” Escudero noted that audit records showed certain activities occurred before the funds were officially released.
Vice President Sara Duterte, Special Disbursing Officer Gina Acosta, and Chief Accountant Juliet Villadelrey were named accountable officers for the transactions.
The testimony was presented by House prosecutors establishing allegations of fund misuse during Duterte’s tenure as vice president and education secretary.