The defense team of Vice President Sara Duterte on Monday, August 3, rejected the prosecution's assertion that the Office of the Vice President (OVP) spent its P125 million confidential fund within 11 days in December 2022, disputing a claim based on Commission on Audit (COA) records during the 11th day of the Senate impeachment trial.

Defense lawyer Michael Poa refused to stipulate to the prosecution's proposed admission that the OVP received the P125 million confidential fund on Dec. 20, 2022, and fully disbursed it within 11 days, as reflected in COA records.

"No stipulation on this matter," Poa told the Senate impeachment court.

The issue is being tackled under Article I of the Articles of Impeachment, which accuses Duterte of misusing P612.5 million in confidential funds allocated to the OVP and the Department of Education (DepEd) during her tenure as Education secretary.

In legal proceedings, a stipulation is a “formal agreement between opposing parties in a case to accept a fact, document, or issue as true or valid without requiring further proof.” By contrast, a "no stipulation" means one party refuses to admit or accept the proposed fact or evidence, requiring it to be proven at trial.

While rejecting the prosecution's proposed stipulation on the alleged 11-day utilization of the confidential fund, Poa acknowledged that the OVP was allocated P125 million in confidential funds in 2022.

He added, however, that the release of the amount had been approved by President Ferdinand "Bongbong" Marcos Jr., a point acknowledged by prosecution counsel Lorna Kapunan.

The prosecution sought to establish that the OVP received the confidential fund on Dec. 20, 2022, and liquidated it within 11 days, based on COA records.

The issue first drew public attention during the 2024 national budget deliberations in September 2023, when then-Marikina Rep. Stella Quimbo, who served as sponsor of the COA budget, disclosed that the OVP's liquidation report showed the confidential fund had been utilized within 11 days—not 19 days, as initially computed by members of the Makabayan bloc.

Quimbo said the liquidation report had been submitted by the OVP to the COA in January 2023.

The COA later issued a Notice of Disallowance covering P73 million of the P125 million confidential fund, citing alleged violations of the 2015 Joint Circular governing the allowable use of confidential funds.

Aside from disputing the prosecution's proposed stipulation on the confidential fund timeline, the defense also raised concerns over several acknowledgment receipts presented as evidence.

Poa told the impeachment court that the defense was willing to stipulate to most of the prosecution's documentary evidence but would exclude acknowledgment receipts covering Dec. 21 to 31, 2022.

"The defense is willing to stipulate on the list of documents provided except for the acknowledgment receipts for the period covering December 21 to 31, 2022," Poa said.

He added that there were issues involving those receipts that would be addressed by future witnesses but did not elaborate on the specific concerns.

Before raising the objection, Poa requested a brief suspension of the proceedings to coordinate with the prosecution regarding the documents both sides intended to stipulate.

"We have no problem stipulating, but due to the voluminous nature of the documents, we just want to make sure while ensuring the rights of our client," he said.

The discussion on document stipulations formed part of the Senate impeachment court's proceedings on Article I, which centers on allegations that Duterte misused confidential funds entrusted to both the OVP and the DepEd.

The defense maintained that it needed to thoroughly examine the extensive documentary evidence before agreeing to any stipulations, arguing that such a review was necessary to safeguard the Duterte’s rights as the impeachment trial proceeds.