“The one who ordered me to release the P125M to the security officer, Colonel Lachica, was Ma'am Sara Duterte,” Acosta told the impeachment court when private prosecutor Amando Ligutan asked her to identify the “head of agency” who gave the instruction.
“I would not have given Lachica the money without the VP's approval,” she added.
But after handing over the cash, Acosta said, she lost track of it.“Hindi ko na po alam kung saan niya dinala, Your Honor,” she testified.
The OVP received the P125 million as a confidential cash advance in December 2022. COA later disallowed P73.287 million of the expenses reported against the fund, citing insufficient documentation and other compliance issues. Duterte and other OVP officials have challenged the disallowance.
A P125M question
Meanwhile, Impeachment Presiding Officer Francis “Chiz” Escudero, presiding over the impeachment court, zeroed in on what Lachica was authorized to do after receiving the cash.
“Trabaho ba ng security officer gastusin 'yung ni-release niyong confidential fund?” Escudero asked.
“Hindi po, Your Honor,” Acosta replied.
Acosta said spending confidential funds was the responsibility of the disbursing officer. But she said she handed the money to Lachica because he was the “expert” in implementing confidential activities.
“Pero pag ni-release ko na ang pera sa kanya, pina-receive ko sa kanya, magbigay siya sa akin ng utilization report,” Acosta said.
She said the report would provide evidence that the activities had been implemented.
Escudero asked whether Acosta could identify a provision in the rules governing confidential funds that authorized a security officer to disburse the money.
Acosta could not point to one. She said Lachica nevertheless distributed the funds because he knew how to implement confidential activities.
Asked why she did not release the money directly to the people who would carry out the operations, Acosta said she lacked the necessary security knowledge.
“Wala akong alam... wala akong security. Wala akong access sa national security information,” she said.
COA auditor Xylene Mae del Campo told the court last week that Acosta's transfer of the cash to Lachica violated rules because the funds had been entrusted to Acosta as the special disbursing officer and could not simply be handed to another official.
“Hindi ito pwedeng i-transfer from one accountable to another,” Del Campo told the Senate impeachment court.