The Tamesis
April 21, 2026
Manila – Philippines – The Commission on Audit (COA) has flagged P375 million worth of confidential expenditures by the Office of the Vice President (OVP) in 2023 because they were unreasonable, lacked supporting documentation and were paid by unauthorized personnel, documents shared by Bicolsaro Rep. Terry Ridon on Monday showed.
Ridon noted that based on the findings of a similar audit of OVP Confidential Funds (CF) in 2022, this was not an isolated finding and pointed to abuse within the office of Vice President Sara Duterte.
In documents that Reeden shared with House reporters on Monday, COA’s Office of the Audit for Intelligence and Confidential Funds said Duterte directed Special Expenditures Officer Gina Acosta to hand over spending responsibilities to Col. Raymond Dante Lachica, the former head of the Vice President’s Security and Protection Team.
The Notice of Disallowance (ND) issued by the COA on March 31, 2026 stated that this was “contrary” to Item 6.1.1 of Joint Notice No. 2015-01 issued on January 8, 2015, which stated that “cash advances shall be used for specific legitimate purposes related to the CF and/or IF (Intelligence Fund).”
It further states, “[u]Under no circumstances may it be used to liquidate previous cash advances or to be transferred from one responsible person to another. “
OVP confirmed in a statement to reporters that it had received the ND related to the 2023 CF and “will take appropriate remedial action in accordance with the COA rules.”
However, it said it had not yet received a copy of the final ruling on the 2022 CF, which was mentioned during an April 14 hearing of the House Judiciary Committee. “As such, we are unable to comment on this matter at this time,” it said.
No supporting documents
The COA also noted a lack of supporting documentation, such as evidence that rewards were paid to informants to successfully gather information or conduct surveillance activities.
It also noted that purchases of supplies, food and aid were supported only by confirmed receipts.
Four people were named responsible for the disallowed CF expenditures: Duterte, Acosta, Lachica and OVP chief accountant Julieta Villadelrey.
Reardon said in a statement that if the rejection of 375 million pesos is upheld, it would increase the amount Duterte and his staff would have to return to government coffers to 448 million pesos.
The COA previously confirmed the ban on the issuance of P73 million CF under the 2022 OVP.
State auditors issue cease-and-desist notices on government transactions they deem to be irregular, unnecessary, excessive, extravagant or even illegal.
Abuse pattern
Reardon, a member of the House Judiciary Committee, said the abuse of CF in Duterte’s office is tantamount to a “betrayal of public trust,” as shown in the COA report.
“This latest denial is not an isolated finding. It demonstrates an ongoing pattern of covert misuse of funds characterized by the same fundamental flaw: repeated failures to justify the expenditures with adequate legal, factual and documentary evidence,” he said.
“At this point, the issue can no longer be viewed as a technical audit matter. The scale and repeatability of these findings – which may now amount to P448 million in illegal confidential funds – directly raises questions of accountability and constitutes a serious breach of public trust,” he added.
Duterte’s alleged abuse of CF of her office is one of the grounds for launching impeachment proceedings against her.
Ramil Madriaga, Duterte’s confessed fixer and key witness, earlier said Lachica was among those who worked with him to transport P125 million worth of cash to different locations in December 2022. The money was allegedly withdrawn from Duterte’s CF.
Madriaga claimed the payment was made within one day, rather than over 11 days as previously reported.
COA earlier noted that the OVP’s use of classified funds in 2023 exceeded even that of security and law enforcement agencies such as the National Intelligence Coordination Agency, which reached P127.4 million; the National Security Council, P90 million; the National Bureau of Investigation, P146.1 million; the Department of Defense, P78.9 million; and the Department of the Interior and Local Government, P75 million.
Wednesday hearing
Meanwhile, a judicial panel will hold its next hearing on the impeachment charges against Duterte on Wednesday, focusing on allegations of unexplained wealth and the vice president’s failure to fully disclose personal wealth in his Statement of Assets, Liabilities and Net Worth (SALN), Batangas Rep. Gerville Luistro said.
Committee Chairman Luis said in an online interview with House reporters that the Office of the Ombudsman is expected to present Duterte’s SALN.
The IRS also plans to file income tax returns for the vice president and her husband, Manases Reyes Carpio, while the Securities and Exchange Commission will provide audited financial statements of the couple’s filed business ventures.
The Anti-Money Laundering Committee was also asked to report on the transactions of the Vice President and her husband.
Former Sen. Antonio Trillanes IV, who has accused Duterte and his family of ill-gotten gains, will also attend.
Luistro said the hearing could end on April 29 if members don’t request an additional date. They will then vote on the possibility of impeaching the vice president and submit the report to the plenary for consideration. –Reporting from Dempsey Reyes and Inquirer Research
