MANILA — House Committee on Public Accounts chairperson Terry Ridon said state auditors have issued another Notice of Disallowance (ND) covering P300 million in confidential funds released by the Office of the Vice President (OVP), adding to earlier audit findings involving the same type of expenditures.

Ridon said the latest ND is separate from the previously affirmed COA ruling involving P73 million in confidential funds, which covered disbursements made from December 21 to 31, 2022.

“These are two different matters. As far as the P73 million is concerned, tapos na iyon sa [that is finished with the] COA. If they still want to contest it, the next step is no longer within the COA process but before the Supreme Court,” Ridon said.

“But there is also a new notice of disallowance covering at least P300 million in confidential funds. So hindi ito nagtatapos sa naunang kaso, dahil may hiwalay na ND na pinag-uusapan ngayon,” he added.

Ridon, who is also a member of the House justice panel handling impeachment proceedings against Vice President Sara Duterte, said the earlier P73-million disallowance has already reached finality in the Commission on Audit (COA) process, making the officials involved potentially personally liable.

“Kapag naging final ang finding ng COA, hindi na ito usapin ng opisina lamang. May personal na pananagutan na ang mga pinangalanan sa disallowance,” he said.

He noted that the newly issued P300-million ND is still under review and has not yet reached a final determination.

Ridon said the repeated issuance of disallowance orders suggests a broader issue involving the handling of confidential funds.

“To be clear, the recurring issue is still the same: hindi nila maipakita nang maayos ang mga report at supporting documents para mapatunayan ang paggamit ng confidential funds,” he said.

Under COA rules, a Notice of Disallowance refers to the audit disapproval of a government transaction in whole or in part, typically issued for irregular, unnecessary, excessive, or illegal expenditures.

The House justice committee began hearings on impeachment complaints against Duterte on March 25. The Vice President did not attend hearings on March 25 and April 14.

During the April 14 hearing, the National Bureau of Investigation (NBI) presented forensic findings on acknowledgement receipts linked to confidential funds, noting that while names differed, several signatures appeared identical.

The impeachment complaints against Duterte include allegations of misuse of P612.5 million in confidential funds, threats against President Ferdinand Marcos Jr., and unexplained wealth.

Meanwhile, the OVP said Monday it has not received an official copy of the COA decision cited during the April 14 hearing and therefore could not comment on it.

The COA is the constitutional body tasked with auditing government expenditures. Its decisions are often used as basis for legislative inquiries and possible legal action.

In a related development, COA earlier ordered the OVP to return P375 million in confidential funds for 2023, following a separate disallowance of P73 million for 2022 expenditures.