Pininal na ng Commission on Audit (COA) ang disallowance sa P73.287 milyong confidential expenses ng Office of the Vice President (OVP) noong December 2022 at ibinasura ang motion for reconsideration ni Vice President Sara Duterte at dalawang opisyal ng kanyang tanggapan.
Sa Decision No. 2026-554 na may petsang October 5, pinagtibay ng COA ang Notice of Disallowance na sumaklaw sa confidential expenses ng OVP mula December 21 hanggang 31, 2022.
“This Commission finds the MR not meritorious,” ayon sa desisyon.
Kasama ni Duterte sa motion sina dating OVP Special Disbursing Officer Gina F. Acosta at Chief Accountant Julieta L. Villadelrey.
Sa P73.287 milyong na-disallow, P69.787 milyon ang iniulat bilang payments of rewards: P10 milyon sa cash, P34.857 milyon sa various goods at P24.93 milyon sa medicines. May hiwalay ding P3.5 milyon para sa tables, chairs, desktop computers at printers.
Sentro ng ruling ang kawalan umano ng sapat na dokumentong magpapatunay na ang P69.787 milyong rewards ay napunta sa kwalipikadong informers at nagbunga ng aktuwal na operational success.
“Under Item 4.8.5 of the JC, payments of rewards to informers in cash, goods, and medicines totaling P69,787,000.00 are legally restricted to third-party, non-employees of the OVP who furnish confidential information leading to actual operational success,” ayon sa COA.
Hindi rin kinatigan ng audit body ang reliance sa acknowledgment receipts (ARs) lamang.
“Consequently, submitting mere ARs for disbursements to salaried personnel without proof of operational success from non-employee informers violates Item 4.8.5 of JC No. 2015-01 and Section 4(6) of PD No. 1445, rendering the entire P69,787,000.00 reward disbursement completely unsubstantiated and disallowable in audit,” ayon sa desisyon.
Tinukoy ng COA na ang mga isinumiteng activity records ay tumukoy sa security work gaya ng casing, liaising, surveillance, profiling at ocular inspections ng Vice Presidential Security and Protection Group, ngunit sinabi nitong regular duties ito ng salaried personnel at hindi katumbas ng pagbabayad sa third-party informers.
Nanatiling personally liable si Duterte kasama sina Acosta at Villadelrey sa disallowed amount. Tinukoy si Duterte bilang approving authority sa mga transaksyon, kabilang ang paggamit ng cash advance.
Nauna nang pinagtibay ng COA Commission Proper noong April 10 ang disallowance. Naghain ng motion for reconsideration noong May 21, ngunit ibinasura ito sa October 5 ruling. /Bistado