MANILA — At least 23 names, some resembling those of public figures and others referring to food, appeared on selected acknowledgment receipts submitted by the Office of the Vice President (OVP) to support its confidential fund expenditures in 2023.

Commission on Audit (COA) auditor Xylene Mae Del Campo confirmed the receipts presented by the prosecution before the Senate impeachment court were among documents submitted by the OVP to the Intelligence and Confidential Funds Audit Office (ICFAO) in response to audit observations.

Del Campo said she tabulated the acknowledgment receipts according to their execution dates, expenses and amounts.

For the first two quarters of 2023, the prosecution said Del Campo’s tabulation covered 1,049 acknowledgment receipts—519 for the first quarter and 530 for the second.

Among the names appearing on selected receipts were Pia Piattos-Lim, Ralph Josh Bacon, Anne Ongpauco, Heart Santiago, Feonna Villegas, Beth Revilla, Clarisse Hontiveros, Jose Diokno Jr., Diane Maple Lapid and John A. Lapid Jr.

The receipts included PHP140,000 under Piattos-Lim and PHP150,000 under Bacon for the purchase of information; PHP250,000 under Santiago for supplies; and PHP500,000 under Villegas for medical and food aid.

For the third quarter, covering July 14 to Sept. 30, names presented in court included Beverly Claire Pampano, Matthew N. Keso, Nova Santos, Salah Casim, Renan Piatos, Xiaome Ocho, Jay Kamote, Miggy Mango, Kokoy Villamin, “Contis, Connor Adrian,” Honeylet Camille Sy, Kristine Applegate Estrada and Denise Tanya Escudero.

The corresponding receipts included PHP250,000 under Keso, PHP200,000 under Kamote, PHP50,000 under Mango and PHP120,000 under Escudero. Their stated purposes included purchases of information or supplies and reward payments.

Del Campo clarified that the ICFAO conducted a compliance audit and did not verify whether the individuals named in the receipts actually existed or whether they were connected to public figures with similar names.

She also distinguished between an expense being allowable and a transaction being properly supported by documentation.

Del Campo acknowledged that the purchase of information is an allowable confidential fund expense. However, she said receipts for supplies did not establish where the items were purchased or how they were used.

For such transactions, the OVP was asked to provide additional documents to establish that the funds were actually used to purchase supplies.

The OVP also submitted an April 4, 2024 certification by Col. Raymund Dante Lachica and Protective Intelligence Operations Reports to support reward payments.

The certification referred to surveillance and information-gathering activities conducted in 127 areas during the first quarter and 111 areas during the second quarter.

According to Del Campo, the reports contained information on Vice Presidential engagements, probable threats and operational timelines but did not identify specific accomplishments that would justify the payment of rewards.

She said a general certification stating that there were no untoward incidents was insufficient to establish that the rewards were warranted.

For the third quarter, Del Campo identified four issues in an Aug. 8, 2024 Audit Observation Memorandum: missing documentary evidence of payment; PHP35 million in rewards without proof of successful information-gathering or surveillance; unspecified confidential activities in the physical and financial plan; and an unsigned portion of the disbursement voucher.