MANILA – A Commission on Audit (COA) auditor on Wednesday maintained that the Office of the Vice President (OVP) incurred irregularities in its use of confidential funds, saying receipts and other supporting documents were required to substantiate purchases despite the confidential nature of the expenditures.

Xylene Mae Del Campo, supervising auditor of the COA-Intelligence and Confidential Funds Audit Office, testified on the 15th day of Vice President Sara Duterte’s impeachment trial that the identities of suppliers and establishments are not confidential information.

She said the purpose of a confidential activity may be protected, but purchases of supplies, food and medicine must still be supported by official receipts or invoices.

“Hindi naman po confidential ‘yung mismong establishment… Doon po sa resibo na ‘yun, hindi naman po siya confidential information,” Del Campo said.

Del Campo was responding to questions from defense counsel Kristine Ferrer regarding the documentation required for the OVP’s confidential expenditures.

She clarified that COA specifically required invoices or receipts for purchases of supplies and the provision of medical and food assistance. Acknowledgment receipts, she said, were accepted for the rental of safehouses.

The OVP reported spending PHP40 million for medicine and food from April 25 to June 30, 2023.

Del Campo said receipts are standard documentation for purchases made from commercial establishments and that other documents would not sufficiently establish that the funds were actually used to purchase the reported items.

“Kapag bumibili tayo ng supplies, ng food, ng medicine, standard procedure po ‘yung mayroong resibo na matatanggap from the establishment kung saan binili itong supplies, food, and medicine,” she said.

She added that the same documentation requirements apply to other government agencies.

Rewards questioned

Del Campo also stood by COA’s disallowance of rewards paid for confidential activities conducted by the OVP in 2023, saying the documents submitted did not sufficiently establish the success of information-gathering and surveillance operations.

“Yes po, kasama po ‘yun sa notice of disallowance ko na na-issue nung March 31, 2026. Hindi po sufficient ‘yung PIOR and ‘yung certification ng evidence na nagpapakita ng success ng information gathering,” she said.

The defense presented a certification from the Vice Presidential Security and Protection Group stating that the OVP conducted surveillance and intelligence-gathering activities in 122 areas during the third quarter of 2023.

Del Campo acknowledged that surveillance and crime prevention are among the activities for which confidential funds may be used.

She also agreed that Joint Circular 2015-01 does not expressly require an apprehension for a reward to be paid. However, she said her assessment that an activity must demonstrate success was based on her professional evaluation of the documents submitted.

PHP73.28 million in 2022 OVP spending disallowed

Del Campo earlier testified that COA issued a notice of disallowance covering PHP73.287 million in OVP confidential funds used from Dec. 13 to 31, 2022.

She said the OVP failed to provide sufficient proof of successful information gathering and surveillance activities to support reward payments.

According to Del Campo, the OVP submitted records covering 105 activities, but these did not identify specific accomplishments demonstrating that the activities had succeeded.

She also noted that some activities cited in the documents occurred on Dec. 13, 15, 17 and 18, even though the cash advance covered by the liquidation was for the period beginning Dec. 21.

Del Campo cited Joint Circular 2015-01, which provides guidelines on the use and liquidation of confidential and intelligence funds. She said expenditures must be approved by the agency head, supported by documents showing the success of information-gathering or surveillance activities, and directly related to the agency’s confidential activities.

Among the expenses presented by the prosecution were an appreciation night with Department of Education partners and Christmas activities involving transport network, tricycle, motorcycle and food delivery workers.

Another PHP69.78 million was disallowed for the purchase of tables, chairs, desktop computers and printers because the OVP failed to explain their connection to confidential activities and did not submit official receipts or sales invoices supporting the purchases.

Duterte, two OVP officials named liable

Del Campo identified Duterte, then head of the OVP, as primarily liable for the disallowed expenditures because she approved the transactions and utilization of the cash advances.

She also identified Gina Acosta, the OVP’s special disbursing officer, for receiving checks and disbursing the cash advances, and Julieta Villadelrey, the OVP’s chief accountant, for certifying that the supporting documents were complete and proper.

The OVP sought a review of the notice of disallowance before COA in February 2025. The COA proper affirmed the disallowance in April 2025, including the demand for the return of PHP73.287 million.

Del Campo said the OVP subsequently filed a motion for reconsideration, which remains pending.

Prosecution says testimony strengthens documentary evidence

House prosecution panel adviser and spokesperson Robert Ace Barbers said Del Campo’s testimony reinforced the documentary evidence presented before the impeachment court.

He said the auditor’s testimony established the audit procedures used by COA, the documents submitted by the OVP for liquidation and how these records were evaluated.

“Auditor Del Campo was not presented to offer opinions or political conclusions. She was presented to establish facts,” Barbers said.

He added that the testimony authenticated government records and clarified the officials responsible for the release and liquidation of the confidential funds.

The prosecution panel maintained that the impeachment proceedings should focus on the documentary trail and factual record before the senator-judges.

“This impeachment process is about safeguarding public accountability and preserving the people’s trust in government institutions,” Barbers said. “We remain committed to presenting our case with fairness, professionalism and unwavering fidelity to the facts.”