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Wednesday, October 7, 2026

COA disallows with finality OVP's P73M confidential funds release in December 2022

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The Commission on Audit (COA) has affirmed with finality its notice of disallowance on the disbursement of P73 million in confidential funds by the Office of the Vice President from December 22 to 31, 2022.

In a 15-page resolution, the commission said the OVP only submitted acknowledgment receipts to substantiate the confidential expenses and did not comply with the rules of the COA, the joint circular on the disbursement of confidential funds, and the national budget.

"They are, at best, a farce, of no significance, and utterly subpar the scintilla of substance which needed to demonstrate the proper disposal of the OVP's CF," the COA said.

GMA News Online has sought comment from the OVP and will publish it as soon as it is available.

The COA said a disbursement of large public funds deserves no less; taxpayers' money should always be spent with paramount consideration of full transparency and reasonable budget allocation.

"Indubitably, these cannot be wantonly sacrificed on the altar of exigency in as much as reckless handling and accounting of public funds have no place in a government that endeavors to keep inviolate the trust of the people," the COA said.

The motion for reconsideration of the notice of disallowance was filed by Vice President Sara Z. Duterte, OVP special disbursing officer Gina F. Acosta, and OVP chief accountant Julieta L. Villadelrey.

The COA, on August 8, 2024, issued a notice of disallowance on the confidential expenses of the OVP from December 2 to 31, 2022, in the amount of P73,287,000.

The commission, in a decision on April 10, 2026, affirmed the notice. The latest resolution affirmed the disallowance with finality.

The Joint Circular No. 2015-01 which governs the entitlement, release, use, reporting, and audit of confidential funds and intelligence funds.

The circular also states that as the utilization of such funds is confidential and classified by nature, it requires “strong internal controls” and “strict accounting and auditing rules to prevent mishandling or improper applications of the funds.” –NB, GMA News

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