A former special disbursing officer’s testimony before the Senate impeachment court pointed to a continuing system of entrusting confidential funds to security officers under Vice President Sara Duterte, from her years as Davao City mayor to her tenure at the Office of the Vice President (OVP).
Gina Acosta, who had served as special disbursing officer (SDO) for confidential funds in Davao City and later at the OVP, testified on Monday that it was standard operating procedure (SOP) in both offices to turn over confidential funds to a security officer, despite knowing he was not a bonded officer.
Acosta has been declared a hostile witness by the prosecution in view of her current position at the OVP and her employment relationship with Duterte.
The second day of her testimony on the 17th day of Duterte’s impeachment trial focused on confidential fund transactions during Duterte’s Davao City mayoralty from 2019 to 2022 and at the OVP in 2022 and 2023.
Acosta told the court she turned over responsibility for disbursing OVP confidential funds to Col. Raymund Dante Lachica, then chief of the Vice Presidential Security and Protection Group (VPSPG).
She said Duterte had designated Lachica as her security officer and that he was the one who knew and implemented the confidential operations on the ground.
The arrangement, she acknowledged, was not unique to the OVP.
Suspecting same system
When prosecution counsel Amando Ligutan asked if the same practice, which he described as ‘modus operandi,’ was followed when she was SDO in Davao City, impeachment court presiding officer Sen. Francis Escudero noted that such characterization has a secondary meaning.
Escudero added that it is better to ask if this the standard operating procedure that Acosta followed in both Davao City and OVP. Acosta confirmed that it was their SOP.
The prosecution is seeking to establish whether the same system of disbursing and liquidating confidential funds followed Duterte from Davao City to the OVP.
Ligutan presented a graphic showing that Davao City received P460 million in confidential funds annually from 2019 to 2022, totaling P1.84 billion during Duterte’s four years as mayor.
Acosta repeatedly said she could not remember the amounts, citing the passage of time and her age.
‘I cannot remember, Your Honor. It’s been a long time and I am also old, Your Honor,’ the 61-year-old Acosta said.
During cross-examination, however, Acosta was able to answer defense counsel Lindon Bacquel’s questions on whether the Commission on Audit had issued audit observation memoranda or notices of disallowance involving Davao City’s confidential funds during her tenure.
She said none had been issued.
Memory questioned
On redirect, Ligutan pointed out the contrast, saying Acosta appeared able to recall events when questioned by the defense after repeatedly saying she could not remember them during direct examination.
Acosta clarified that she could remember events but not specific amounts.
The prosecution also questioned Acosta about the release of P500 million in four tranches of P125 million each in OVP confidential funds to Lachica.
Acosta said she no longer had acknowledgment receipts showing that Lachica received the money because the documents had been returned to him after liquidation. She said she relied on documents supplied by Lachica to prepare and certify the liquidation reports.
Some receipts, she said, lacked dates or names. When she raised questions, Lachica told her the documents he provided were all that could be given because the transactions were sensitive and ‘confidential in nature.’
‘I relied on whatever documents were given to me by the security officer, Your Honor,’ she said.
Project implementer
Senator-judge Sherwin Gatchalian questioned how Acosta could assure the public that the money had not been pocketed or misappropriated when she did not personally witness its use and relied on a utilization report signed by Lachica.
Acosta said she trusted Lachica because Duterte had designated him as a security officer and because he was responsible for the funds.
‘Because he was the one who knew. He was the one who implemented the confidential projects,’ she said.
She recalled questioning Lachica over acknowledgment receipts with missing dates and names.
‘Col. Lachica would tell me, ‘Ma’am Gina, whatever documents I gave you, that’s it, because the transactions or operations involved sensitive and confidential information,” she quoted him as saying.
The prosecution cited Joint Circular No. 2015-01, which provides that cash advances for confidential and intelligence funds should be drawn by duly designated and bonded SDOs or heads of agency for authorized activities. It also prohibits the transfer of confidential funds from one accountable officer to another.
Acosta nevertheless testified that she turned over the funds to Lachica, who was not a bonded OVP disbursing officer.
The prosecution argued that this could have broken the accountability chain because Acosta remained the accountable officer while Lachica, who was not an OVP employee, controlled and implemented the spending.
The VPSPG is a military unit under the command and operational control of the Armed Forces of the Philippines.
Call Lachica to stand
Acosta had earlier testified that P125 million in cash was packed into four traveling bags after it was withdrawn from a Landbank branch on Shaw Boulevard in December 2022. She said she later followed Duterte’s instruction to turn over the money to Lachica.
Senator-judge Joel Villanueva suggested that Lachica be called to testify, noting that Acosta had acknowledged having no personal knowledge of how the funds were actually used.
The court has yet to determine whether the practices described by Acosta constituted misuse of public funds or violated applicable rules.