The Commission on Audit (COA) has upheld its notice of disallowance regarding P73.287 million in confidential expenses incurred by the Office of the Vice President (OVP) led by Sara Duterte. The decision was affirmed during a hearing on impeachment complaints against Duterte on Tuesday, April 14.
COA Decision and Disallowance Details
COA Intelligence and Confidential Funds Audit Officer-in-Charge Gloria Camora stated that the commission denied the OVP’s appeal. This decision, signed by COA Chairperson Gamaliel Cordoba, Commissioner Mario Lipana, and Commissioner Douglas Mallillin on April 10, requires the OVP to return the P73.287 million to government coffers.
The disallowance specifically concerns P69.78 million spent on rewards and P3.5 million used for the purchase of tables, chairs, desktops, computers, and printers. According to a COA circular, a notice of disallowance is issued for expenditures deemed “illegal, irregular, unnecessary, excessive, extravagant, or unconscionable.”
Impeachment Hearing and Subpoenas
During the House of Representatives justice committee hearing, a subpoena was issued for former senator Antonio Trillanes and the Anti-Money Laundering Council. Trillanes has claimed to possess documents related to Duterte’s financial holdings.
A possible next step is for Trillanes and the Anti-Money Laundering Council to appear before the committee on April 22 to provide testimony. We see also likely that the OVP will be required to comply with the COA’s directive to return the funds.
Frequently Asked Questions
What is a notice of disallowance?
According to a COA circular, a notice of disallowance refers to “illegal, irregular, unnecessary, excessive, extravagant, or unconscionable expenditure.”

When were the expenditures in question made?
The expenditures covered by the notice of disallowance were made from December 21 to December 31, 2022.
Who signed the COA decision upholding the disallowance?
The decision was signed by COA Chairperson Gamaliel Cordoba, Commissioner Mario Lipana, and Commissioner Douglas Mallillin.
As the OVP faces scrutiny over its use of confidential funds, what implications might this have for public trust and accountability in government spending?
