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COA to testify on OVP, DepEd confidential funds in Duterte impeachment trial

Sean A. Magbanua · Aug 1, 2026, 1:39 PM

Manila Third District Rep. Joel Chua (center), a member of the House prosecution panel, attends the Saturday News Forum on 1 August. Chua was joined by Department of Migrant Workers Secretary Hans Leo Cacdac (right). — Photograph by Sean Magbanua for DAILY TRIBUNE

The Commission on Audit (COA) will testify on and assess the use of confidential funds of the Office of the Vice President (OVP) and the Department of Education (DepEd) during the next hearing of the Senate impeachment trial of Vice President Sara Duterte, Manila Third District Rep. Joel Chua, a member of the House prosecution panel, said.

"The next one who will testify is the COA. They are the ones who examined the confidential funds and how they were used," Chua said during the Saturday News Forum.

"So here, we will determine whether the use of the funds was in accordance with the Joint Circular that was issued on how confidential funds should be used," he added.

According to Chua, three subpoenaed individuals are expected to testify on the use of the confidential funds, including a former state auditor, a current state auditor from the COA, and an official from the commission's archives division.

Malversation of public funds

Chua said malversation of public funds may arise when confidential funds are released to a person who is not authorized to receive or handle them.

"The ones who are accountable for that are the head of the agency and the Special Disbursing Officer (SDO). They are the only ones responsible for how the funds are spent, and the funds must be used only for the purpose for which they were granted," he said.

The House prosecutor added that if the whereabouts of the recipients cannot be established, questions arise as to whether the confidential funds were released to the proper individuals, casting doubt on how the funds were utilized.

"That is why we are not making any conclusions yet, and we are not passing judgment on anyone. It is our obligation to prove that first," Chua said.

"That is why, in the next hearing, we will present witnesses and evidence to prove whether there were any shortcomings," he added.

Chua reiterated that the House prosecution panel's role is to present evidence supporting the allegations contained in the Articles of Impeachment, while the defense is tasked with representing the respondent, Vice President Sara Duterte.

"That is really our job. But of course, our ultimate purpose here is to ensure that justice is served," the congressman said.