The Commission on Audit (COA) issued a new Notice of Disallowance concerning P300 million in confidential funds released by the Office of the Vice President, adding to a previous P73 million disallowance.
The House Committee on Public Accounts chairperson Terry Ridon revealed on April 19, 2026, that the Commission on Audit (COA) has issued an additional Notice of Disallowance (ND) against the Office of the Vice President (OVP). This new ND pertains to P300 million worth of confidential funds whose release was disallowed by COA auditors. This follows a prior disallowance worth P73 million linked to the OVP’s confidential fund disbursements from December 21 to 31, 2022.
Ridon clarified that the two matters are distinct. The earlier ND involving P73 million has concluded within the COA process. Any challenge to that ruling must now proceed to the Supreme Court. Meanwhile, the new ND concerning the P300 million is still under audit review and no final ruling has been made.
The earlier P73 million case already established personal liability for the officials named in the disallowance. However, the recent P300 million issue remains unresolved and pending further examination. Ridon stated that this latest discovery indicates a continuing pattern of unresolved issues related to the OVP’s confidential funds.
He emphasized that the recurring problem is the failure to provide proper reports and supporting documents to validate the use of these confidential funds. Under COA Circular No. 2009-006, a Notice of Disallowance is issued for irregular, unnecessary, excessive, extravagant, or illegal transactions.
The disclosure comes amid ongoing impeachment hearings against Vice President Sara Duterte, centered partly on allegations of misuse of confidential funds totaling approximately P612.5 million. The National Bureau of Investigation (NBI) forensic reports suggested inconsistencies in the signatures on acknowledgment receipts related to these funds, further complicating the investigation.
The next impeachment hearings are scheduled for April 22 and 29, 2026, as scrutiny of confidential fund use by the OVP continues.
Sources referenced:
- https://www.gmanetwork.com/news/topstories/nation/984528/ridon-additional-p300-million-ovp-confidential-funds-release-disallowed/story/