Manila, Philippines  – A state auditor told the impeachment court on Tuesday, August 11 that the Office of the Vice President (OVP) had listed activities funded by its confidential expenses even before the corresponding cash was withdrawn.

A witness for the prosecution panel Xylene Mae del Campo testified during direct examination that the OVP's list of confidential fund activities for 2022 included a gift-giving event in Samar, tree-planting activities in Leyte, and Christmas parties held in Manila and Quezon City, all reportedly conducted between December 13 and 19 of that year.

However, records show the OVP only encashed its 2022 confidential funds on December 20, days after some of the listed activities had already taken place, del Campo told the court.

The prosecution raised the discrepancy during Tuesday's hearing, pointing to it as part of the OVP's March 13, 2024 response to a notice of suspension the Commission on Audit (COA) had issued against the office on December 13, 2023.

Under COA rules, a notice of suspension halts disbursements that auditors find questionable, giving the concerned agency 90 days to submit supporting documents or justification. Failure to do so results in a notice of disallowance, which formally orders the agency to return the funds in question.

Senator-judge and presiding officer Chiz Escudero asked del Campo whether the OVP could have listed the activities ahead of December 20 simply to reimburse itself for expenses it had already incurred using other funds.

Del Campo said this would not be allowed under the joint circular governing confidential and intelligence funds, citing provision 6.1.2 of Joint Circular No. 2015-01, which prohibits the use of confidential funds for reimbursement.

The same circular requires agencies to submit documentation proving the success of the information-gathering or surveillance activities their confidential funds were used for.

COA has since disallowed P73 million out of the OVP's P125 million in confidential funds for 2022.

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