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House Prosecutor: COA Audit Opinion Doesn't Clear VP Duterte Over P448-M Refund
Photo credit: House of Representatives of the Philippines
An unmodified audit opinion from the Commission on Audit (COA) does not erase the separate order requiring the return of P448 million in confidential funds linked to the offices previously led by Vice President Sara Duterte, according to House prosecutor and Bicol Saro party-list Rep. Terry Ridon.
Speaking at a press conference, Ridon said there should be no confusion between an unmodified audit opinion and COA's separate findings on specific transactions, stressing that a favorable opinion on financial statements does not automatically mean all fund disbursements complied with government rules.
“Huwag nating linlangin iyong bayan na just because mayroon kang unmodified opinion, clean slate na iyong isang particular na opisina,” Ridon stressed in a press conference.
Ridon explained that an unmodified opinion simply means COA found that an agency's financial statements were fairly presented in all material respects. However, he said this does not prevent the agency from being held accountable for questionable transactions identified in separate audit findings.
“Puwede hong magsabay, umiral nang magkasama iyong bagay na iyan,” he explained.
According to the House prosecution panel, COA reports and rulings are expected to play a key role in Article I of the impeachment complaint, which accuses the Vice President of allegedly misusing and irregularly disbursing confidential funds during her time at the Office of the Vice President and the Department of Education.
Ridon emphasized that the refund order remains in place despite the issuance of unmodified audit opinions over several years.
“Pinapasoli pa rin iyong P448 million kahit may sinasabing unmodified opinion over the span of several years iyong binabanggit nila,” Ridon pointed out.
He also distinguished general audit opinions from notices of disallowance and final COA decisions, which specifically identify questioned expenditures and direct responsible officials to return public funds.
“At huli at pinakamahalaga, ang pagpapakita at presentasyon ng Commission on Audit reports kung saan may pinasasoli na P448 million mula sa Pangalawang Pangulo mismo,” Ridon noted.
The House prosecution added that P73 million tied to the Vice President's 2022 confidential fund expenditures has already reached finality before the COA Proper, while the remaining amount will depend on the outcome of any legal remedies that may still be pursued by those involved.
“Ibig sabihin kailangan na pong isauli personal ng Pangalawang Pangulo at iba pang mga napangalanan doon, P73 million,” Ridon maintained.
“So, great na mayroong unmodified opinion, pero tuloy pa rin na may pinapasoling P448 million personal sa atin pong Pangalawang Pangulo,” he added.
Speaking at a press conference, Ridon said there should be no confusion between an unmodified audit opinion and COA's separate findings on specific transactions, stressing that a favorable opinion on financial statements does not automatically mean all fund disbursements complied with government rules.
“Huwag nating linlangin iyong bayan na just because mayroon kang unmodified opinion, clean slate na iyong isang particular na opisina,” Ridon stressed in a press conference.
Ridon explained that an unmodified opinion simply means COA found that an agency's financial statements were fairly presented in all material respects. However, he said this does not prevent the agency from being held accountable for questionable transactions identified in separate audit findings.
“Puwede hong magsabay, umiral nang magkasama iyong bagay na iyan,” he explained.
According to the House prosecution panel, COA reports and rulings are expected to play a key role in Article I of the impeachment complaint, which accuses the Vice President of allegedly misusing and irregularly disbursing confidential funds during her time at the Office of the Vice President and the Department of Education.
Ridon emphasized that the refund order remains in place despite the issuance of unmodified audit opinions over several years.
“Pinapasoli pa rin iyong P448 million kahit may sinasabing unmodified opinion over the span of several years iyong binabanggit nila,” Ridon pointed out.
He also distinguished general audit opinions from notices of disallowance and final COA decisions, which specifically identify questioned expenditures and direct responsible officials to return public funds.
“At huli at pinakamahalaga, ang pagpapakita at presentasyon ng Commission on Audit reports kung saan may pinasasoli na P448 million mula sa Pangalawang Pangulo mismo,” Ridon noted.
The House prosecution added that P73 million tied to the Vice President's 2022 confidential fund expenditures has already reached finality before the COA Proper, while the remaining amount will depend on the outcome of any legal remedies that may still be pursued by those involved.
“Ibig sabihin kailangan na pong isauli personal ng Pangalawang Pangulo at iba pang mga napangalanan doon, P73 million,” Ridon maintained.
“So, great na mayroong unmodified opinion, pero tuloy pa rin na may pinapasoling P448 million personal sa atin pong Pangalawang Pangulo,” he added.
Jul 17, 2026
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