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Manila Bulletin devider Philippines devider National devider OVP has 'remedies' if COA upholds confidential funds disallowance

OVP has 'remedies' if COA upholds confidential funds disallowance

VP Sara Duterte's defense explains possible appeal process, including Supreme Court review

Published Aug 13, 2026 07:31 am

At A Glance

  • Atty. Michael Poa said the OVP can still seek remedies if COA upholds the disallowance.
  • The matter may eventually be elevated to the Supreme Court under Rule 65 in relation to Rule 64, according to VP Sara Duterte's defense.
  • Poa said he was explaining the COA process, not discussing the merits of the case.
The Office of Vice President Sara Duterte still has legal remedies if the Commission on Audit (COA) upholds the Notice of Disallowance involving its confidential funds, according to the defense spokesperson. (MB Visual Content Group)
The Office of Vice President Sara Duterte still has legal remedies if the Commission on Audit (COA) upholds the Notice of Disallowance involving its confidential funds, according to the defense spokesperson. (MB Visual Content Group)
The Office of the Vice President (OVP) still has legal remedies available if the Commission on Audit (COA) upholds a Notice of Disallowance involving its funds, defense spokesperson Atty. Michael Poa said.
Poa explained the process during a press briefing following the 15th day of Vice President Sara Duterte’s impeachment trial on August 12.
He said a government agency may seek reconsideration after the COA Commission Proper rules against it. If the disallowance is maintained, the matter may eventually be elevated to the Supreme Court.
“Ang susunod na steps po diyan is aakyat tayo ngayon sa Supreme Court via Rule 65 in relation to Rule 64 of the Rules of Court (The next step is to elevate the matter to the Supreme Court through Rule 65 in relation to Rule 64 of the Rules of Court),” he said.
Poa explained that Rule 64 specifically covers petitions involving COA and the Commission on Elections, while Rule 65 concerns grave abuse of discretion.
“So ang magiging ground mo bakit ka umaakyat sa Supreme Court is because you believe there was grave abuse of discretion on the part of COA (The ground for elevating the matter to the Supreme Court is that you believe COA committed grave abuse of discretion),” he added.
Poa said the defense was only explaining the COA process and was not discussing the merits of the case.
He maintained that, at this point, the OVP still has remedies available.
“Sa ngayon sinasabi po naman ng witness na meron pa tayong remedies available for OVP (For now, the witness is saying that the OVP still has remedies available),” he added.
The issue of the OVP’s confidential funds was raised during the impeachment trial of Vice President Sara Duterte, particularly in discussions of alleged irregularities in their use and liquidation.
The prosecution and defense have referred to COA findings and audit proceedings concerning the OVP’s confidential fund expenditures.
The defense has maintained that the OVP still has available legal remedies to contest any COA disallowance, including possible review by the Supreme Court.

Related Tags

Sara Duterte confidential funds OVP confidential funds COA Notice of Disallowance Michael Poa Supreme Court COA appeal
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