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Advocates Philippines
COA Upholds P73M OVP Disallowance-Chua Raises Concerns
Photo credit: Congress PH
The Commission on Audit (COA) has upheld its disallowance of ₱73.287 million in confidential funds from the Office of the Vice President (OVP), prompting Joel R. Chua to raise serious accountability concerns.
Chua made the statement after COA denied the appeal filed by Vice President Sara Duterte and other OVP officials, affirming Notice of Disallowance No. 2024-002-100 covering expenses incurred from December 21 to 31, 2022.
During a House Committee on Justice hearing on April 14, COA officials confirmed that once the ruling becomes final, the amount must be returned to the government. The disallowed amount includes ₱69.787 million for rewards and ₱3.5 million for equipment such as tables, chairs, computers, and printers.
“Hindi po baryang sukli ang ipinapabalik ng COA. Milyones po ito na puwede sanang nagamit pang-ayuda sa ating jeepney drivers at mga kababayang nahihirapan ngayon dahil sa oil crisis,” Chua said.
“Sa panahon ng taas presyo at hirap ng ordinaryong pamilya, ang P73.287 million ay hindi maliit na usapin. Pera ito ng taumbayan. Kapag sinabi ng COA na dapat itong isauli, hindi puwedeng magkunwaring administrative detail lang ito,” he added.
Chua said the disallowance stemmed from the OVP’s noncompliance with Joint Circular 2015-01, which governs the use and documentation of confidential and intelligence funds. He stressed that such findings go beyond mere technical lapses.
“Kapag umaabot na sa notice of disallowance at na-affirm pa ng COA, ibig sabihin niyan hindi napangatuwiranan nang maayos ang paggamit ng pondo sa ilalim ng umiiral na mga patakaran,” he said. “Hindi ito haka-haka. Hindi ito tsismis. Ito ay pormal na finding ng isang constitutional body na nagbabantay sa kaban ng bayan.”
He explained that a notice of disallowance is issued when a government agency fails to justify its use of funds after audit review. While legal remedies remain available, including a possible appeal to the Supreme Court, Chua emphasized that the COA’s findings stand unless overturned.
“May due process pa rin. Puwede pa silang dumulog sa Korte Suprema. Pero habang may legal remedy, may malinaw na finding na nakatayo sa harap ng taumbayan,” Chua said. “At habang nakatayo ang finding na iyan, hindi mabubura ang katotohanang may pampublikong pondong ipinapabalik dahil hindi nasunod ang mga patakaran.”
Chua also noted that COA has issued additional notices of disallowance covering the OVP’s confidential funds for the first, second, and third quarters of 2023, amounting to around ₱375 million.
“Mas mabigat po ang larawan kapag hindi lang isang quarter ang may problema,” he said. “Kung may affirmed disallowance ka na sa 2022 at may tatlo pang notices of disallowance sa 2023, malinaw na hindi ito isolated incident. May pattern na kailangang sagutin, at kailangang seryosohin.”
He underscored that confidential funds are subject to strict safeguards due to the higher risk of misuse.
“Ang confidential funds ay hindi blank check,” Chua said. “Mas mahigpit ang pamantayan diyan dahil mas mataas ang panganib ng abuso. Kapag kulang ang dokumento, kapag hindi mapatunayan ang confidential nature ng gastos, at kapag ipinapabalik ng COA ang pera, malinaw na may pagkukulang sa paghawak ng pondo.”
“For every peso collected from taxpayers, the government owes the public honesty, discipline, and proof,” he added. “Sa usaping ito, ang taumbayan ay may karapatang magtanong. At ang mga may hawak ng pondo ay may obligasyong sumagot.”
Chua made the statement after COA denied the appeal filed by Vice President Sara Duterte and other OVP officials, affirming Notice of Disallowance No. 2024-002-100 covering expenses incurred from December 21 to 31, 2022.
During a House Committee on Justice hearing on April 14, COA officials confirmed that once the ruling becomes final, the amount must be returned to the government. The disallowed amount includes ₱69.787 million for rewards and ₱3.5 million for equipment such as tables, chairs, computers, and printers.
“Hindi po baryang sukli ang ipinapabalik ng COA. Milyones po ito na puwede sanang nagamit pang-ayuda sa ating jeepney drivers at mga kababayang nahihirapan ngayon dahil sa oil crisis,” Chua said.
“Sa panahon ng taas presyo at hirap ng ordinaryong pamilya, ang P73.287 million ay hindi maliit na usapin. Pera ito ng taumbayan. Kapag sinabi ng COA na dapat itong isauli, hindi puwedeng magkunwaring administrative detail lang ito,” he added.
Chua said the disallowance stemmed from the OVP’s noncompliance with Joint Circular 2015-01, which governs the use and documentation of confidential and intelligence funds. He stressed that such findings go beyond mere technical lapses.
“Kapag umaabot na sa notice of disallowance at na-affirm pa ng COA, ibig sabihin niyan hindi napangatuwiranan nang maayos ang paggamit ng pondo sa ilalim ng umiiral na mga patakaran,” he said. “Hindi ito haka-haka. Hindi ito tsismis. Ito ay pormal na finding ng isang constitutional body na nagbabantay sa kaban ng bayan.”
He explained that a notice of disallowance is issued when a government agency fails to justify its use of funds after audit review. While legal remedies remain available, including a possible appeal to the Supreme Court, Chua emphasized that the COA’s findings stand unless overturned.
“May due process pa rin. Puwede pa silang dumulog sa Korte Suprema. Pero habang may legal remedy, may malinaw na finding na nakatayo sa harap ng taumbayan,” Chua said. “At habang nakatayo ang finding na iyan, hindi mabubura ang katotohanang may pampublikong pondong ipinapabalik dahil hindi nasunod ang mga patakaran.”
Chua also noted that COA has issued additional notices of disallowance covering the OVP’s confidential funds for the first, second, and third quarters of 2023, amounting to around ₱375 million.
“Mas mabigat po ang larawan kapag hindi lang isang quarter ang may problema,” he said. “Kung may affirmed disallowance ka na sa 2022 at may tatlo pang notices of disallowance sa 2023, malinaw na hindi ito isolated incident. May pattern na kailangang sagutin, at kailangang seryosohin.”
He underscored that confidential funds are subject to strict safeguards due to the higher risk of misuse.
“Ang confidential funds ay hindi blank check,” Chua said. “Mas mahigpit ang pamantayan diyan dahil mas mataas ang panganib ng abuso. Kapag kulang ang dokumento, kapag hindi mapatunayan ang confidential nature ng gastos, at kapag ipinapabalik ng COA ang pera, malinaw na may pagkukulang sa paghawak ng pondo.”
“For every peso collected from taxpayers, the government owes the public honesty, discipline, and proof,” he added. “Sa usaping ito, ang taumbayan ay may karapatang magtanong. At ang mga may hawak ng pondo ay may obligasyong sumagot.”
Apr 15, 2026
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