MANILA – The House impeachment team maintained that Vice President Sara Z. Duterte remains accountable for the P612.5 million in confidential funds released to the Office of the Vice President (OVP) and Department of Education (DepEd), saying the special disbursing officers (SDOs) who handled the funds merely acted under her authority.

The prosecution team made the statement during an online press conference, citing the testimony of Commission on Audit (COA) State Auditor Roderick Wamil before the Senate impeachment court.

Kabataan Party-list Rep. Renee Louise Co, a spokesperson for the House prosecution team, invoked the doctrine of command responsibility, saying Duterte, as head of the OVP and DepEd when the confidential funds were disbursed, remained accountable for the actions of subordinate officials.

“‘Pag may pagkakamali ho anuman sa isang document, ‘yung isang inferior government official, meron pa ring responsibility ang supervisor, ang superior officer,” Co said.

“Hindi natin pwedeng masabi that the buck stops at just the special disbursing officer. Meron at meron pong responsibility ‘yung higher commanding officer,” she added.

Former Surigao del Norte Rep. Robert Ace Barbers, an adviser and spokesperson for the House impeachment team, described former OVP SDO Gina Acosta and former DepEd SDO Edward Fajarda as “mere pawns” who exercised authority delegated by Duterte.

“Yes, the head of the agency appoints the SDOs, ito si Fajarda and si Acosta. But to me, they are just mere pawns,” Barbers said.

“Sila lang ‘yung magdi-disburse, at sila ‘yung may authority given by the head of the agency to disburse these funds and make sure that the funds are properly used and properly spent on items that are allowable under the Joint Circular,” he added.

Barbers said the SDOs’ responsibility for disbursing the funds does not remove the accountability of the agency head, who approved the physical and financial plans, liquidation reports and certifications covering the confidential funds.

He said these documents were subsequently submitted to the COA, further establishing the agency head’s accountability for the proper use and liquidation of the funds.

The House impeachment team issued the statement after being asked to react to Palace Press Officer Claire Castro’s observation that it would be biased to suggest that only the SDOs, rather than the agency head, should be held liable for the confidential funds.

Lawyer Benjamin “Jay” Tolosa Jr., legal spokesperson and counsel for the House prosecution panel, said their position was consistent with Wamil’s testimony before the Senate impeachment court.

“His position is, liability’s not on the special disbursement officer alone. In fact, higher responsibility and accountability is placed on the head of agency,” Tolosa said.

According to Tolosa, Wamil cited Section 102 of the Government Auditing Code, which provides that the head of an agency is “directly and primarily responsible for all funds and properties” pertaining to the office.

Tolosa also cited Joint Circular No. 2015-01, which governs the release, use and liquidation of confidential and intelligence funds. He said the rules require the agency head to directly supervise the use of confidential funds and ensure compliance with liquidation requirements.

He further pointed to the certifications and liquidation reports presented during the impeachment trial that bore Duterte’s signature.

“These are not my words. These are the words of COA State Auditor Roderick Wamil,” Tolosa said.

The P612.5 million under scrutiny consists of P500 million in confidential funds released to the OVP from the fourth quarter of 2022 to the third quarter of 2023, and P112.5 million released to the DepEd during Duterte’s tenure as education secretary in the first three quarters of 2023.