The alleged turnover of cash from the confidential funds of the Office of the Vice President (OVP) by special disbursing officer Gina Acosta to a security officer violated government audit rules.
Xylene Mae Del Campo of the Commission on Audit (COA) gave this testimony Tuesday under direct examination of House private prosecutor Lorna Kapunan.
According to Del Campo, Acosta stated under oath during the November 2024 hearings of the House Committee on Good Government and Public Accountability that she turned over confidential fund cash to Col. Raymund Dante P. Lachica, then head of the Vice Presidential Security and Protection Group (VPSG).
‘By the directive of VP Sara, she gave to Col. Raymund Dante P. Lachica, head of the Vice Presidential Security and Protection Group, the cash advance for confidential funds,’ Del Campo said in a mix of English and Filipino, recounting Acosta’s testimony.
No transfers allowed between accountable officers
Del Campo pointed out that Lachica was not the OVP’s special disbursing officer (SDO).
She also cited Item 6.1.1 of Joint Circular No. 2015-01, which specifies that confidential-fund cash advances may not be transferred from one accountable officer to another.
‘This is a direct violation of the joint circular, specifically Item 6.1.1,’ Del Campo said.
According to a House statement, the circular also requires confidential fund cash advances to be drawn and handled by a duly designated and bonded SDO or the head of the agency.
Del Campo said the designated SDO is responsible for disbursing and accounting for the cash advance.
Because of Acosta’s testimony before the House and an evaluation of the OVP’s liquidation records and responses, Del Campo drafted a notice of disallowance covering the confidential funds released during the first three quarters of 2023.
‘The transfer that happened is a direct violation [of the joint circular], making the transaction irregular. So we issued a notice of disallowance,’ Del Campo said.
He added COA disallowed the three quarterly releases of ?125 million each for the OVP.
‘The total amount was ?375 million,’ she said when asked how much was covered by the notice.
Other factors considered
According to Del Campo, the audit action also considered other factors, including ?62 million in reported reward payments lacking supporting documents showing successful information-gathering or surveillance activities.
She also revealed that another ?199 million, reportedly for supplies and medical and food aid, could not be sufficiently verified through the submitted acknowledgment receipts.
Auditors also found a ?300,000 payment for information made before the corresponding third-quarter cash advance was released.
In support of its confidential fund use, the OVP submitted certifications and Protective Intelligence Operations Reports that included meetings, commencement exercises, tree-planting activities, courtesy visits and coordination meetings connected with the vice president’s engagements and satellite offices.
However, Del Campo said those records did not identify concrete results supporting the reported rewards.
‘Those documents did not show the particular accomplishments that will warrant the payment of rewards,’ she said.
The notice of disallowance identified Duterte, Acosta, Lachica, and OVP chief accountant Julieta Villadelrey as the persons responsible for the questioned transactions.
Asked why Duterte was included, Del Campo answered: ‘Because she approved the transactions and the utilization of the cash advance.’
Acosta, she said, was included as she was the designated SDO responsible for disbursing the cash advance, and Lachica was cited for allegedly handling and disbursing the money despite not being the designated SDO.
Del Campo said the disallowance remained within the appeal period.