Money trail
The procedure requires the special disbursing officer to distribute confidential funds and maintain documentation showing where the money went, Tamase said.
He said the P125 million issue could be resolved by establishing the complete money trail and determining who received and distributed the funds.
“If it cannot really be shown where the confidential funds went, then somebody will be held accountable,” he said.
Tamase said the issue could not be resolved simply by showing that the money was allegedly spent on legitimate government activities, such as free rides and medical assistance.
Public funds appropriated for a specific purpose cannot be transferred to another purpose without legal authority, he said, potentially constituting technical malversation.
“Public money is not the personal money of a public officer,” Tamase said, stressing that officials must use public funds according to congressional authorization and within their mandates.
Receipts key
He also called for scrutiny of acknowledgment receipts used to account for the confidential funds to determine whether the listed recipients were genuine and whether the documents accurately reflected the money’s distribution.
Tamase said tracing the funds would be particularly important in the impeachment proceedings because it could address claims that Duterte or her allies did not personally pocket the money.
“Legally, that does not matter,” he said, adding the prosecution could strengthen its case by presenting people who could explain where the P125 million ultimately went.
