The name echoes “Mary Grace Piattos,” a purported recipient of Duterte’s confidential funds whose identity became a focus of earlier congressional investigations. Tuesday’s proceedings, however, did not establish that Pia Piatos-Lim was fictitious or that she was connected to Mary Grace Piattos.
Private prosecutor Lorna Kapunan presented the receipt to COA Intelligence and Confidential Funds Audit Office (ICFAO) auditor Xylene del Campo as she went through some of the 1,049 acknowledgment receipts submitted by the OVP in connection with its confidential expenses for the first and second quarters of 2023.
Del Campo said the ICFAO's role was limited to checking compliance with government rules, rather than establishing whether every person named in the receipts actually existed.
“Chine-check po namin kung compliant ba sa joint circular at kumpleto at proper ba yung liquidation documents na sina-submit po sa amin in relation po sa provisions ng joint circular,” Del Campo said, referring to the joint circular governing the release, use and audit of confidential and intelligence funds.
In 2025, lawmakers cited PSA data showing that of 1,992 names associated with OVP confidential fund documents, only 670 had a “most likely match” in PSA records, while 1,322 had no birth records. Lawmakers also said 1,456 had no marriage records and 1,593 had no death records in the database.
Duterte previously said she had not personally seen the acknowledgment receipts bearing the name Mary Grace Piattos, saying the documents were handled by the OVP’s special disbursing officer and submitted directly to COA.
“I have no comment on that, 'no, because I have not seen the acknowledgement receipt na kanilang sinasabi. Because basically, lahat ng mga documents, hindi siya dumadaan sa akin. Dumidiretso siya sa SDO and sina-submit siya sa…office ng COA na gumagawa ng audit ng confidential funds,” Duterte said in November 2024.
‘Bacon’ and ‘Heart’
Kapunan also presented receipts bearing other unusual or familiar names, including Ralph Josh Bacon, Anne Ongpauco and Heart Santiago.
Ralph Josh Bacon was listed as receiving P150,000 for the purchase of information, while Anne Ongpauco was listed as receiving P50,000 for the purchase of information.
A separate receipt showed Heart Santiago receiving P250,000 for the purchase or rental of supplies, materials and equipment for confidential operations.
Kapunan zeroed in on the names Ongpauco and Heart.
“Tinanong mo ba kung sino ito at kung related sila sa presiding officer natin?” Kapunan asked.
She was apparently referring to Senate President Pro Tempore Francis Escudero, the presiding officer of the impeachment court, whose wife is actress and fashion personality Heart Evangelista, whose real name is Love Marie Payawal Ongpauco-Escudero.
Del Campo said she had not asked whether the recipients were related to Escudero.
Kapunan then questioned why the names had not prompted further verification. “May pagkain na bacon. May parang kamag-anak ni Heart,” she said.
Del Campo maintained that such verification was outside the scope of the ICFAO's compliance audit.
She said the P250,000 payment to Heart Santiago was allowed under the joint circular but was nevertheless deficient because the acknowledgment receipt had no supporting sales invoice and purchase documents.
Another receipt showed Feonna Villegas receiving P500,000 for the purchase or rental of supplies, materials and equipment for confidential operations.
Surnames of politicians
The receipts also contained names resembling the surnames of current and former senators.
Kapunan pointed to Beth Revilla, Clarisse Hontiveros, Dianne Maple Lapid and John Lapid, whose surnames are shared by former senator Ramon “Bong” Revilla Jr., Senator Risa Hontiveros and former senator Lito Lapid.
She also asked whether Jose Dioko Jr., listed as receiving P120,000, was related to House prosecutor Jose “Chel” Diokno.
The names alone did not establish any family or other connection to the politicians or public figures.
Del Campo said the P50,000 payment to Beth Revilla for the purchase of information was not among those disallowed by COA because it complied with the joint circular.
The P500,000 payment to Clarisse Hontiveros, however, was disallowed because Del Campo could not ascertain whether the money had actually been used for medical and food aid as stated in the receipt.
The defense earlier argued that the existence of aliases in confidential operations can have legitimate security reasons and has said it would explain the circumstances surrounding their use.
The proceedings are part of the impeachment court's examination of allegations that Duterte misused confidential funds allocated to the OVP and the Department of Education, which she previously headed.###