The Office of the Vice President (OVP) under Vice President Sara Duterte spent its confidential funds for Christmas activities, gift-giving, tree planting, and other events--a big no-no as far as the Commission on Audit (COA) was concerned.

This was the main takeaway from COA state auditor Xylene del Campo's testimony on Tuesday, Aug. 10 before the Senate impeachment court.

Del Campo--during direct examination from private prosecutor Lorna Kapunan--said tapping confidential funds for such activities wasn't allowed under government rules. The list of activities was earlier submitted by the OVP to COA.

Among the activities listed were a Christmas activity in Happy Land, Tondo, Manila; a Christmas activity and meeting of an extension office in Tondo; a thanksgiving and update meeting with a tricycle operators’ group; tree planting; distribution of wheelchairs; gift-giving; and medical missions.

Answering Kapunan's question, Del Campo said such activities were not allowed uses of confidential funds under Joint Circular (JC) No. 2015-01.

“Based po sa joint circular, hindi po ’to nakasama doon sa mga activities po under 4.8 kung saan pwedeng gamitin ang confidential fund,” Del Campo said.

(Based on the joint circular, this is not included among the activities under 4.8 where the confidential fund can be used.)

Kapunan then asked specifically whether the Christmas activities, tree planting, gift-giving and other events listed in the OVP documents were allowed under the rules. “Hindi po (No),” Del Campo answered.

The auditor-witness also pointed to a separate problem with the dates of the reported activities. Some of those listed activities were conducted from Dec. 13 to 18, 2022, even though the OVP’s cash advance covered only Dec. 21 to 31.

Del Campo said funds released on Dec. 21 could not be used to reimburse expenses incurred before that date.

“Yes po,” she answered when asked whether the Dec. 13 to 18 activities fell outside the period covered by the cash advance. She added that under the JC, confidential funds could not be used for reimbursement of such earlier expenses.

The audit findings resulted in a P73.287-million notice of disallowance issued by COA’s Intelligence and Confidential Funds Audit Office (ICFAO).

Del Campo said P69.787 million of the amount involved payments for rewards, while another P3.5 million covered tables and chairs, desktop computers, and printers charged to the confidential fund without showing that these were intended for confidential operations.

The OVP challenged the disallowance, but Del Campo told the court that the COA Commission Proper affirmed the full P73.287-million disallowance in an April 10, 2026 decision.

Del Campo’s testimony was presented as part of the House prosecution panel’s evidence in the impeachment case against Duterte under article I concerning the alleged misuse of confidential funds amounting to P612.5 million. 

A total of four witnesses have been presented so far under article I.