The Commission on Audit (COA) says the Office of the Vice President (OVP) must return the disallowed P73.28 million worth of confidential funds that it spent in December 2022.

This was learned by the House Committee on Justice Tuesday night, April 14 during its hearing for the determination of probable cause on the two active impeachment complaints against Vice President Sara Duterte.

COA Auditor Gloria Camora, team leader of the COA Intelligence and Confidential Funds Audit Office that audited the OVP, disclosed to the panel that it denied the appeal of the OVP and affirmed the disallowance of the P73.28 million in question.

“The Commission Proper has decided already on the appeal. They affirmed our disallowance," Camora told 1-Rider Party-list Rep. Rodge Gutierrez, who was the interpellator at that time.

During the exchange, Akbayan Party-list Rep. Chel Diokno askex the COA official about the implication of their ruling on the public funds.

“Ang ibig po bang sabihin nito… dapat ibalik ng mga opisyal na iyon ang ₱73 million na confidential funds? (What does this mean...should those officials return the P73 million worth of confidential funds?)” Diokno asked.

“Tama po (Correct),” Camora replied, confirming that the amount was subject to restitution following the denial of the OVP’s appeal.

At Gutierrez’s request, Camora read into the record the dispositive portion of the ruling.

“Wherefore, the Petition for Review, treated as appeal, of Ms. Sara Z. Duterte, Vice President; Ms. Gina Acosta, Special Disbursing Officer, and Ms. Julieta L. Villadelrey, Chief Accountant, Office of the Vice President, is hereby denied. Accordingly, Notice of Disallowance No. 2024-002-100 dated August 8, 2024, on the confidential expenses of the OVP for the period from December 21 to 31, 2022, in the amount of P73,287,000.00, is affirmed,” Camora said.

Duterte, Acosta, and Villadelrey were identified as the accountable officers for the subject funds. The ruling, dated April 10, 2026, was signed by COA Chairperson Gamaliel Cordoba and Commissioners Mario Lipana and Douglas Mallillin.

The disallowed amount forms part of the P125 million in confidential funds that the OVP disbursed and liquidated in just 11 days in December 2022, including P69.787 million for “rewards” and P3.5 million for items such as tables, chairs, and computers.

Gutierrez established that the disallowance stemmed from the OVP’s failure to justify the link between the expenses and confidential or intelligence activities.

“Yes, Madam Chair,” Camora said when asked if the OVP failed to present sufficient details. “It just means that they did not comply with the joint circular.”

Justice panel chairperson, Batangas Rep. Gerville “Jinky Bitrics” Luistro ordered COA to submit the ruling and related documents.

“We are requesting Atty. Camora to provide the committee a copy of the decision denying the appeal as well as the three notices of disallowance within three days,” Luistro said.

Camora also disclosed that COA has issued notices of disallowance covering the OVP’s confidential fund use for the first, second, and third quarters of 2023.

In a statement Wednesday, April 15, Manila 3rd district Rep. Joel Chua underscored that the money being sought by COA wasn't loose change.

“Hindi po baryang sukli ang ipinapabalik ng COA. Milyones po ito na puwede sanang nagamit pang-ayuda sa ating jeepney drivers at mga kababayang nahihirapan ngayon dahil sa oil crisis,” Chua, a justice panel member, said.

(The COA is not asking for loose change. We are talking about millions that could have been used to help our jeepney drivers and fellow citizens struggling now because of the oil crisis.)

“Sa panahon ng taas presyo at hirap ng ordinaryong pamilya, ang P73.287 million ay hindi maliit na usapin. Pera ito ng taumbayan. Kapag sinabi ng COA na dapat itong isauli, hindi puwedeng magkunwaring administrative detail lang ito,” he added.

(In these times of rising prices and hardship for ordinary families, P73.287 million is no small matter. This is the people’s money. When the COA says it must be returned, it cannot be dismissed as a mere administrative detail.)

Chua said a notice of disallowance is issued when an agency fails to justify its use of funds after audit review, adding that while legal remedies remain available, the finding stands.

“Kapag umaabot na sa notice of disallowance at na-affirm pa ng COA, ibig sabihin niyan hindi napangatuwiranan nang maayos ang paggamit ng pondo sa ilalim ng umiiral na mga patakaran,” he explained.

(When it reaches a notice of disallowance and is even affirmed by the COA, that means the use of funds was not properly justified under existing rules.)

“Hindi ito haka-haka. Hindi ito tsismis. Ito ay pormal na finding ng isang constitutional body na nagbabantay sa kaban ng bayan," Chua further said.

(This is not speculation. This is not rumor. This is a formal finding by a constitutional body tasked with safeguarding the nation’s coffers.)