MANILA, Philippines — Vice President Sara Duterte has raised concerns over alleged denial of due process in the Commission on Audit’s (COA) decision to disallow ₱73.28 million in confidential fund expenditures of the Office of the Vice President (OVP) in 2022.
However, state auditors firmly rejected the claim, saying it had no basis.
Based on a COA decision dated April 10, 2026, Duterte, along with OVP Chief Accountant Julieta Villadelrey and Special Disbursing Officer Gina Acosta, questioned the issuance of a Notice of Disallowance (ND), arguing that it was released without first being preceded by an Audit Observation Memorandum (AOM).
The camp maintained that this procedure allegedly deprived them of due process.
COA, however, clarified that an AOM is not a mandatory requirement before the issuance of a disallowance order. The commission stressed that questionable transactions may be directly subjected to audit disallowance when warranted.
“Their right to due process was never violated,” COA said, adding that the absence of an AOM does not invalidate the findings.
The audit body also noted that even items not previously flagged in audit observations may still be disallowed if found irregular during evaluation.
The disputed amount forms part of the ₱125 million confidential funds allocated to the OVP in 2022, which COA earlier flagged as being spent within a very short period.
The disallowed expenses included millions of pesos reportedly allocated for “rewards” and procurement of office equipment such as tables, chairs, computers, and printers.
COA said the expenditures were not adequately supported by documentation, justifying the issuance of the notice of disallowance.
The issue has since become part of wider scrutiny over the rapid utilization of the confidential funds and has fueled political debate in recent months.
ia/xf
