By el Amigo
MANILA, Philippines — A Commission on Audit (COA) official told lawmakers on Tuesday that the transfer of confidential-fund disbursement duties from the Office of the Vice President’s special disbursement officer to its security chief violated government rules governing the handling of intelligence and confidential funds.
COA-Intelligence and Confidential Funds Audit Office state auditor Xylene Mae del Campo made the assessment while testifying about the audit of the OVP’s confidential-fund expenditures during the first three quarters of 2023.
Del Campo said the issue surfaced during the testimony of Gina Acosta, the OVP’s special disbursement officer, before the House Committee on Good Government and Public Accountability.
Acosta had said that the release and disbursement of the confidential funds were turned over to Col. Raymund Dante Lachica upon the directive of Vice President Sara Duterte.
“Nagkaroon ng statement si Ms. Gina Acosta, ang special disbursement officer, na by the directive of VP Sara binibigay ang disbursement of confidential funds kay Col. Raymund Dante Lachica,” Del Campo said.
Lachica was then head of the Vice Presidential Security and Protection Group.
During questioning by prosecution counsel Lorna Kapunan, Del Campo explained that the security group should not have assumed responsibility for disbursing the confidential funds.
She cited the joint circular governing the entitlement, release, utilization, reporting and auditing of confidential and intelligence funds.
“Under the Joint Circular, responsibility ng special disbursement officer na siya magdidisburse ng cash advance… Under no circumstance shall cash advance for confidential funds be transferred from one accountable officer to another,” Del Campo said.
She added that the agency head’s role was primarily supervisory.
“Ang participation ng head of agency ay to oversee the agency-wide use ng kung paano po ginagamit ang confidential funds,” she said.
Asked to assess Acosta’s statement, Del Campo was unequivocal.
“This is a direct violation of the joint circular item 6.1.1,” she said.
According to Del Campo, Acosta’s testimony was among the bases for COA-ICFAO’s notice of disallowance involving P261 million in OVP confidential funds.
The notice was issued in March 2026.
Under the audit process, the OVP has 180 days from the issuance of the notice to either return the disallowed amount or contest the COA finding.
The auditor also said the COA-ICFAO was reviewing the OVP’s responses to audit observation memorandums that sought additional documents supporting the use of the confidential funds.
elamigo/xf
