Senate Majority Leader Juan Miguel “Migz” Zubiri has called on the Commission on Audit (COA) to issue a definitive finding regarding the alleged misuse of ₱612.5 million in confidential funds by Vice President Sara Duterte.
Zubiri directed his request to Senate Impeachment Court Presiding Officer Francis “Chiz” Escudero as the 19th day of the impeachment trial drew to a close.
“Can they make their finding already with finality?”
The Majority Leader raised the concern after multiple witnesses cited pending motions for reconsideration to avoid giving direct answers when questioned about COA’s audit findings.
In response, Escudero explained that the tribunal lacks the legal authority to compel the state audit agency to expedite or finalize its rulings.
“The Commission on Audit is an independent constitutional commission, and I doubt if we would be well within our rights to compel them, similar to a mandamus, to act one way or the other on this matter,” Escudero stated.
He further noted that the deadline for the respondents—which include Duterte and several subordinates from the Office of the Vice President (OVP)—to file a motion for reconsideration has not yet expired.
However, the presiding officer clarified that the Senate court does not need to wait for a final determination from COA to resolve the charges against the Vice President.
“There are cases decided by the Supreme Court to the effect that a final determination of COA is not necessary for a case to be heard and tried,” he said.
“This does not preclude the impeachment court, if at all, from deciding based on available evidence in regard to the articles of impeachment pending before us,” Escudero added.
Prior to the proceedings, COA upheld the disallowance of ₱73.287 million in confidential expenses incurred by the OVP between December 21 and 31, 2022, a matter currently under appeal through Duterte’s pending motion for reconsideration.
In March 2026, state auditors issued another notice of disallowance amounting to ₱375 million for confidential funds spent by the OVP during the first three quarters of 2023. Such notices indicate that public funds were spent without proper regulatory compliance, though they do not serve as a final legal verdict.
The impeachment trial centers heavily on Article I, which accuses Duterte of improperly liquidating, misusing, and systematically misappropriating ₱612.5 million in confidential funds designated for the OVP and the Department of Education.