Defense Questions Delay in COA Disallowance Notice Amid Impeachment Proceedings
Defense counsel Lindon Bacquel sought to connect the Commission on Audit’s (COA) notice of disallowance on the Office of the Vice President’s (OVP) confidential funds to the impeachment complaints filed against Vice President Sara Duterte earlier this year.
Under cross-examination, former OVP special disbursing officer Gina Acosta confirmed that the COA notice, covering confidential expenses for the first three quarters of 2023, was issued on March 31 of this year—more than two years after the OVP submitted its liquidations. Bacquel emphasized that this delay coincided with the House justice committee’s hearings on the impeachment complaints. However, Acosta could not recall whether the notice arrived during the proceedings, prompting Bacquel to conclude his questioning.
Earlier, Acosta testified that during her tenure under then-Mayor Duterte in Davao City, no audit observation memorandum or notice of suspension was issued by COA. She also stated that Joint Circular 2015-01 does not prohibit a special disbursing officer from relying on a security officer’s documents, maintaining that the confidential funds were properly spent.
On redirect, private prosecutor Amando Ligutan pointed out that “confidential activities” are not defined under the circular’s provisions for security officers and stressed that the special disbursing officer, not the security officer, is designated to handle disbursements. Acosta maintained that she was the one processing disbursements, though funds in cash were later turned over to OVP security officer Col. Raymund Lachica, whom she described as the “expert” in confidential operations.
When questioned by Senator-Judge Francis Pangilinan about handing cash to Lachica despite being the accountable officer, Acosta explained that the turnover itself constituted disbursement, and she relied on Lachica’s utilization reports. Senate President Win Gatchalian pressed her on ensuring the funds weren’t lost to corruption, to which Acosta cited the OVP’s submitted liquidation and her trust in Lachica as Duterte’s appointee. She admitted, however, that she did not raise accountability concerns with Duterte about transferring funds to Lachica.
During direct examination, Acosta testified that the order to release funds to Lachica came directly from Duterte. (H. Marcos C. Mordeno/MindaNews)
