The defense team of Vice President Sara Duterte on Monday, August 3, maintained that the Commission on Audit (COA) findings presented during the Senate impeachment trial reflect only "one side of the story," saying it would challenge the audit observations as the proceedings move forward.

Speaking to reporters after the day's hearing, defense spokesperson and lawyer Michael Poa said the testimony of the prosecution's first COA witness was limited to identifying the agency's audit findings and should not be viewed as the complete picture of the case.

“Sabihin na lang natin na kaya nating suriin yung mga naging findings ng COA para maipakita lang sa ating mga kababayan kung ano yung buong storya (Let's just say that we are able to review the findings of the COA so we can show our fellow citizens the full story),” Poa said.

“Because it is just one side of the story. But again, factual lang naman ang nangyari kanina, di ba (what came out earlier was factual, wasn't it?),” he added.

Poa added that the defense intends to stick to the facts when it cross-examines the prosecution's witnesses.

“Lumalabas lang naman ang COA findings, so sa ating pagsusuri as much as possible syempre factual lang din po tayo. We will stick to what COA knows. We cannot naman kasi add on to the limitation ng witness kung ano lang yung participation niya doon sa testimonya na binibigay po niya (The COA findings were simply presented, so in our review, as much as possible, we will also stick to the facts. We will rely on what COA knows, and we cannot go beyond the witness's limitations since the testimony only covers his or her specific participation),” he added.

Poa repeatedly declined to answer questions about the substance of the prosecution's evidence, saying that doing so would prematurely address the merits of the impeachment case.

He also said the day's proceedings did not present anything new for the defense, noting that the COA witness merely identified the agency's audit findings, which had already been documented.

“Sa aming pananaw, 'yan naman ang lumabas sa COA findings—pina-identify lang naman sa COA kung ano yung kanilang findings (From our perspective, what came out in the COA findings was simply the identification of their findings),” Poa said.

“So, kumbaga, nothing that we haven't read before. I think ang hindi lang nasasagot ng COA pa sa ngayon is ano nangyari after ng mga findings nila, which I'm sure we'll get to in the next few days (So, in a way, there's nothing we haven't read before. I think what the COA has yet to answer, for now, is what happened after those findings—which I'm sure we'll get to in the next few days),” he added.

Poa said the defense would instead address the issues during cross-examination and, if necessary, when it presents its own evidence.

"Those are matters that we will discuss in the coming days. I cannot answer them yet because we would already be delving into the merits," he said in a mix of English and Filipino.

Poa also noted that another COA witness is expected to testify, indicating that the prosecution has yet to complete its presentation of audit-related evidence.

The defense stressed that the impeachment trial remains in the prosecution's presentation of evidence and that additional witnesses are expected to testify before the defense begins presenting its case.

Poa urged the public not to draw conclusions based solely on the testimony of the first COA witness, noting that issues raised during congressional inquiries and other matters would likely be taken up by subsequent witnesses.

“Let's just wait na matapos itong witness na ito and again, hindi lang ito ang witness, meron pang ibang (Let's just wait until this witness finishes, and again, this is not the only witness—there are still others) witnesses to come,” Poa said.

He added that the defense does not want to preempt either the prosecution's evidence or its own legal strategy by commenting on matters that have yet to be litigated before the Senate impeachment court.