The Commission on Audit (CoA) has issued a Notice of Disallowance to Vice President Sara Duterte, mandating the return of P375 million in confidential funds of the Office of the Vice President (OVP) in 2023.

“Based on the results of our evaluation, with due consideration to subsequent information given under oath during hearings of the Committee on Good Government and Public Accountability of the House of Representatives, the amount of P375 million is hereby disallowed in audit,” the CoA stated.

The disallowed amount corresponded to three cash advances of P125 million each designated for confidential expenditures incurred from February to September 2023. The CoA declared all three advances improperly disbursed and disallowed them.

Among the reasons cited were the improper disbursement of the confidential funds, particularly Vice President Duterte’s directive to former Special Disbursing officer Gina Acosta to delegate confidential fund releases to Col. Raymund Dante Lachica, head of the Vice President Security and Protection Group (VPSPG).

The CoA found this arrangement violated Item 6.1.1 of the CoA Joint Circular on confidential funds, which restricts who may receive and disburse advances.

The auditing body also flagged discrepancies and insufficient supporting documents on the utilization of the funds, particularly on the purported information‑gathering and surveillance activities conducted by the VPSPG.

The CoA emphasized that confidential fund cash advances cannot be treated as general reimbursement vehicles and must strictly comply with the rules.

Aside from Duterte, the CoA declared Acosta, Lachica and former OVP officer Julieta Villadelrey liable and responsible for returning the confidential funds.

The commission noted that the disallowed amount should be settled immediately, and that the failure of the individuals to appeal within the prescribed period would render the CoA decision final and executory.

OVP: No comment

The Office of the Vice President said it has not received an official copy of the CoA decision cited during a recent House committee hearing and therefore declined to comment on the matter.