By H. Marcos C. Mordeno
MindaNews
EXPENDITURES amounting to P448.287 million or almost 90 percent of P500 million in confidential funds for the Office of the Vice President were disallowed by the Commission on Audit (COA), a state auditor told the Senate impeachment court. Mindanaonews subscription
In her testimony on Tuesday and Wednesday, Xylene Mae del Campo, state auditor of the COA’s Intelligence and Confidential Funds Audit Office (ICFAO), said the first notice of disallowance covered P73.287 million from the P125-million confidential fund released in December 2022.
Of that amount, P69.787 million involved reward payments which lack sufficient supporting documents showing success in information-gathering activities, while P3.5 million was supposedly used to buy furniture, computers and other items without invoices or official receipts.
Del Campo also said the purchased items are not enumerated under Joint Circular 2015-01 on the use of confidential and intelligence funds.
In addition, for the first three quarters of 2023, the COA disallowed ₱375 million in OVP confidential funds. The disallowance included ₱62 million in reward payments that were not supported with documents showing success, and ₱199 million in supplies, medical aid and food supplies the purchase of which could not be verified.
For the disallowed expenditures, Del Campo cited that the liquidations only submitted acknowledgment receipts.
COA’s audits also discovered that some amounts were used to liquidate activities that happened before the release of the corresponding cash advance. Del Campo said the joint circular disallows the use of confidential funds for reimbursements.
In April this year, the COA issued a final notice of disallowance on ₱73.287 million in intelligence expenses incurred between December 21 and 31, 2022 by the OVP, citing insufficient documentary evidence to justify the transactions. The OVP filed an appeal in May, which is still pending.
The COA-ICFAO issued on March 31 a separate notice of disallowance on the ₱375 million OVP confidential expenses for the first three quarters of 2023.
For the ₱73.287-million OVP confidential funds, Del Campo, testifying on Tuesday, named as liable Duterte, as agency head; Gina Acosta, the special disbursing officer; and Julieta Villadelrey, the chief accountant.
“The persons who are liable or responsible, is first the head of agency, Vice President Sara Duterte,” Del Campo said.
For the disallowance covering ₱375 million in confidential funds for the first three quarters of 2023, Del Campo again named Duterte, Acosta and Villadelrey as liable, along with Col. Raymund Dante Lachica, who then headed the Vice Presidential Security and Protection Group.
Del Campo recalled that Acosta testified before a House probe that, upon orders from Duterte, she handed confidential funds to Lachica.
The state auditor said the turnover was a direct violation of Item 6.1.1 of the joint circular, which prohibits the transfer of confidential fund cash advances from one accountable officer to another.
Before Del Campo, Roderick Wamil, another state auditor, testified last week at the impeachment trial on the confidential funds of the OVP and Department of Education under Vice President Sara Duterte as concurrent secretary.
Wamil cited the same reasons mentioned by Del Campo on why the COA issued notices of disallowance on the confidential funds.
He also testified that Duterte, as head of these offices, is accountable for how the funds were used. He confirmed that Duterte’s signature appears on the disbursement vouchers.
In one hearing, Senator-judge Imee Marcos repeatedly asked Wamil whether it isn’t the case that the special disbursing officers, not Duterte, should be the ones held accountable. Wamil stuck to his answer that the head of agency — Duterte —is also accountable.
