Audit Commission Orders Sara Duterte to Refund P73 Million

The Commission on Audit (COA) affirmed with finality the disallowance of P73.287 million in confidential expenses incurred by the Office of the Vice President between December 21 and 31, 2022. In a decision dated October 5, 2026, the commission denied a motion for reconsideration filed by Vice President Sara Duterte and two OVP officials, ruling that the expenditures were illegal and irregular.

The disallowed amount consists of P69.787 million for informer rewards and P3.5 million for office equipment, including computers and furniture. COA determined that the OVP failed to provide evidence of operational success for its information-gathering activities and improperly used confidential funds for regular office supplies. State auditor Roderick Wamil testified that the OVP and the Department of Education were the only agencies among 30 audited over a decade to submit acknowledgment receipts instead of official receipts and sales invoices.

COA ruled that the failure to comply with liquidation requirements constituted gross negligence amounting to bad faith. Consequently, Sara Duterte, Special Disbursing Officer Gina Acosta, and Chief Accountant Julieta Villadelrey are held personally and jointly liable to refund the money. The Office of the Vice President stated it had anticipated the decision and will respond through legal and institutional channels. This audit case currently serves as a component of the Articles of Impeachment against Vice President Duterte.