MANILA, Philippines — The Commission on Audit (COA) has issued a Notice of Disallowance (ND) for ₱375 million in confidential expenditures incurred by the Office of the Vice President (OVP) in 2023. According to documents shared by Bicol Saro Rep. Terry Ridon on Monday, April 20, 2026, the funds were flagged for being unjustified, lacking necessary documentation, and being handled by unauthorized personnel.
This latest development brings the total amount that Vice President Sara Duterte and her staff may be required to return to the national treasury to ₱448 million, following a previous ₱73-million disallowance from 2022.
The COA’s Intelligence and Confidential Funds Audit Office highlighted several critical violations:
- Unauthorized Accountable Officers: The COA noted that the Vice President directed disbursement responsibilities to be transferred from a designated officer to Col. Raymund Dante Lachica, the former head of her security group. This act was cited as a violation of Joint Circular No. 2015-01, which prohibits transferring confidential cash advances between different personnel.
- Lack of Supporting Evidence: Auditors found a complete absence of documentation proving that “rewards” reportedly paid to informants actually resulted in successful surveillance or information gathering.
- Generic Receipts: Purchases of food, aid, and supplies were supported only by basic acknowledgment receipts, which state auditors deemed insufficient for confidential fund liquidation.
Critics have pointed out that the OVP’s confidential spending in 2023 significantly exceeded that of major national security and law enforcement agencies:
- OVP (Disallowed Amount): ₱375 Million
- NBI: ₱146.1 Million
- NICA: ₱127.4 Million
- National Security Council: ₱90 Million
- DND: ₱78.9 Million
The COA’s findings have added weight to the ongoing impeachment proceedings against the Vice President:
- Betrayal of Public Trust: Rep. Ridon described the findings as a “continuing pattern of misuse” rather than a technical audit error.
- Liability: Four individuals have been named liable in the ND: Vice President Duterte, special disbursement officer Gina Acosta, Col. Raymund Dante Lachica, and OVP chief accountant Julieta Villadelrey.
- Upcoming Hearings: The House Committee on Justice will shift its focus this Wednesday to allegations of unexplained wealth and the non-disclosure of personal assets in Duterte’s Statement of Assets, Liabilities, and Net Worth (SALN).
The OVP has confirmed receipt of the notice and stated it will pursue appropriate legal remedies under COA rules.