Sal Panelo: COA ruling not yet final

Former chief presidential legal counsel Salvador Panelo on Wednesday maintained that the Commission on Audit’s ruling on the Office of the Vice President’s P73.287-million confidential fund disallowance should not be used as the basis for filing a case against Vice President Sara Duterte.

Panelo made the statement after COA denied Duterte’s motion for reconsideration and affirmed with finality its disallowance covering confidential fund expenditures incurred by the OVP in December 2022.

“Hindi pa naman, ’di ba may appeal pa doon? Hindi pa final ’yun eh,” Panelo said when asked about the COA finding.

“Yung findings na ’yun is not final. Ia-appeal mo pa ’yun sa komisyon. Pag ganoon ng komisyon, a-appeal ka pa sa korte,” he added.

Panelo argued that a COA finding that remains subject to available remedies should not, by itself, be treated as sufficient basis for a criminal case.

“Wala kang basis. Kasi kung ma-reverse ’yun, papaano ka na? Binasuraan mo na itong tao, antinimato mo,” he said.

COA, however, said in its Oct. 5 resolution that it had affirmed with finality its disallowance of P73.287 million in confidential fund disbursements made by the OVP from Dec. 22 to 31, 2022. The commission said the OVP’s acknowledgment receipts were insufficient to substantiate the expenditures and did not comply with applicable audit rules.

The disallowance was initially issued in 2024 and was affirmed by the COA Commission Proper in April 2026. Duterte, OVP special disbursing officer Gina Acosta and chief accountant Julieta Villadelrey subsequently sought reconsideration, which COA rejected in its latest resolution.

The audit commission said the disputed expenses were not adequately supported by documents required under rules governing confidential funds. COA stressed that the confidential nature of such expenditures does not remove the requirement for accounting and auditing controls.

The P73.287-million disallowance covers expenditures from the OVP’s confidential fund during Duterte’s first year as vice president. It has also figured prominently in the impeachment proceedings against her, where the use of confidential funds is among the allegations raised by prosecutors.

The former administration official has continued to comment publicly on legal and political issues involving the Duterte family.