The Office of the Vice President (OVP) should disclose the recipients of its confidential funds, as it remains legally obligated to account for the disbursement of public funds despite their classification, former Integrated Bar of the Philippines (IBP) President Domingo Cayosa said Tuesday.

Speaking in an interview on Dobol B TV, Cayosa weighed in on the Commission on Audit's (COA) disallowance of certain OVP confidential fund transactions, stressing that accountability does not cease simply because the funds are classified as confidential or intelligence funds.

"If it's a confidential fund, it is still the obligation of the disbursing agency to show who was given the funds and whether it followed the guidelines," Cayosa said.

He noted that the OVP had failed to provide COA with adequate explanations for its confidential fund expenditures, saying the agency "does not answer, does not respond, [and] cannot explain" the disallowed transactions.

Cayosa said COA disallowed certain confidential fund expenditures because of the absence of proper documentation and official receipts.

"COA observed that there was non-submission of accounts for confidential funds. That is why the expenditures were disallowed," he said.

He explained that while confidential funds are governed by special rules, the basic principle of accountability still applies.

According to Cayosa, disbursing agencies must present official receipts and demonstrate that the funds were used for their intended purpose, particularly for intelligence- or information-gathering activities.

Cayosa also addressed the controversy over the disclosure of the identities of confidential fund recipients, noting that the defense panel in the ongoing Senate impeachment trial had objected to presenting such information.

"It's pretty obvious that the names and identities are important. That is why COA asked the Office of the Vice President to tell COA where the funds went and to whom. They did not answer, they did not respond, they did not explain—that is why the expenditures were disallowed," he said.

The former IBP president maintained that the law does not exempt confidential funds from the requirement of accountability, adding that the OVP must prove that the amounts released were actually used for legitimate information-gathering activities and not for other purposes.

Cayosa's remarks came as the Senate impeachment trial of Vice President Sara Duterte continues, with the COA's disallowance of confidential fund expenditures forming a key part of the allegations against her.

The trial, which began on July 6, marks the first impeachment proceeding against an incumbent vice president in Philippine history.