In over four years, Vice President Sara Duterte showed no sincerity to properly liquidate the P612.5 million in confidential funds that were released to offices under her control--specifically the Office of the Vice President (OVP) and Department of Education (DepEd).

Thus, said House impeachment adviser Robert Ace Barbers, even as witnesses from the Commission on Audit (COA) testified on the agencies' liquidation deficiencies in Duterte’s ongoing Senate impeachment trial.

“Since 2022, it seems that wala pa ring sincere effort to liquidate. Kasi 2026 na ngayon,” Barbers said during a virtual press conference Friday, Aug. 7.

(Since 2022, it seems there has still been no sincere effort to liquidate. Because it is already 2026.)

“Until now, sa aking paniwala, no single piece of liquidation na sinubmit nila, eh acceptable per the joint circular,” he noted.

(Until now, in my view, no single piece of liquidation they submitted is acceptable under the joint circular.)

Barbers, also a House prosecution panel spokesperson, was referring to Joint Circular (JC) No. 2015-01, which governed the usage of confidential and intelligence funds.

The confidential funds under scrutiny in the trial--particularly under article I of the articles of impeachment--total P612.5 million, consisting of P500 million released to the OVP from the fourth quarter of 2022 to the third quarter of 2023 and P112.5 million released to the DepEd. Respondent Duterte served as education secretary from 2022 to 2024.

Prosecution witness COA auditor Roderick Wamil had told senator-judges that the OVP and DepEd repeatedly failed to comply with the JC as far as the P612.5 million was concerned.

Wamil identified unsupported reward payments, non-allowable expenditures, the absence of documentary proof of payments and other deficiencies that prompted the issuance of audit observation memoranda (AOMs).

The state auditor also testified that the liquidation reports and certifications bore Duterte’s signature as head of both agencies.

Barbers said the repeated audit findings showed that the liquidation documents submitted over the years still failed to satisfy government auditing requirements.

“Kaya nga nagkaroon ng red flags, kaya nga nagkaroon ng audit observation memoranda, kaya nagkaroon ng notices of disallowance, kasi lahat ng na-submit for the last four years ay hindi acceptable and in accordance with the [JC],” he said.

(That is why there are red flags, audit observation memoranda, and notices of disallowance, because everything submitted over the last four years is not acceptable and not in accordance with the JC.)

Barbers also questioned why acknowledgment receipts (ARs) bearing the name of suspected fictitious recipient "Mary Grace Piattos", "Andy Lim", "Kokoy Villamin" and many others remained the principal liquidation documents four years later.

“Kung meron talagang recipient ’yung confidential and intelligence funds na ’yan, ang tanong lang lagi na namumuo sa isipan ng ating mga kababayan ay bakit ARs?” he said.

(If those confidential and intelligence funds truly have recipients, the question that always arises in the minds of our people is why only ARs?)

According to Wamil, the OVP under Duterte was the first government agency in nearly 10 years to submit only ARs to liquidate confidential funds.

The witness, who served from September 2014 to February 2024 with the ICFAO, said he had audited the confidential funds of more than 30 national government agencies, as well as numerous local government units (LGUs).

Barbers has also pointed to what he described as discrepancies in the dates appearing on some ARs, saying some appeared to have been prepared a year after the confidential funds had been released.

He noted that the COA had already issued two AOMs, but said no compliance had been submitted even after the second memorandum.

Barbers added that even if recipients used assumed names or aliases for security reasons, the joint circular still required accomplishment reports to be submitted.

“Kung merong mga tao na gumamit ng ibang pangalan pero nakatanggap ng pondo, eh meron pong kaakibat na report ’yan na dapat isinasubmit in a sealed envelope. Doon natin makikita kung naging successful ba ’yung intelligence and surveillance gathering nila kasi gumamit tayo ng pondo ng bayan eh,” he explained.

(If there are people who used another name but received funds, then there is a corresponding report that must be submitted in a sealed envelope. That’s where we will see if their intelligence and surveillance gathering was successful, because we used public funds.)

Barbers maintained that the issue was about accountability for public funds, not politics or the 2028 elections.

“This has nothing to do with politics, nor not even 2028. Because 2022 pa ito, hanggang ngayon ay hindi pa rin nasasagot. Gusto lamang malaman ng taong-bayan kung anong katotohanan sa likod ng usapin tungkol sa confidential funds,” he said.

(This has nothing to do with politics, nor even 2028. Because this dates back to 2022, and until now it remains unanswered. The people simply want to know the truth behind the issue of confidential funds.)

Duterte had earlier declared her intention to run for president in 2028.