August 11, 2026

rise for the arrival of the Senate president, the presiding officer, and several judges of the impeachment court.

The

sergeant at arms is directed to make a proclamation.

All persons are commanded to keep silent under pain of penalty while the impeachment court is in session for the trial of Vice President Sara Zimmerman Duterte.

The impeachment trial of Vice President Sara Zimmerman Duterte is hereby called to order. We shall be led in prayer by Senator-Judge Vicente C. Sotto III.

Almighty and merciful God, we come before you with humility as our nation enters a solemn and consequential moment in the impeachment proceedings.

We pray that you guide every person entrusted with this constitutional process, especially each senator who will sit as a judge. Grant us who are gathered in this august chamber integrity, good faith, courage, and sound judgment. Keep our hearts free from political pressure, personal interests, prejudice, anger, and fear. May we seek not what is convenient or popular, but what is right. Just and faithful to the truth. Dear Lord Father God, remind each of us that our duty is not to any individual, party, or faction. Our duty is to you, to the Filipino people, and to the Constitution. Give us the wisdom to weigh the evidence carefully, the fairness to listen with an open mind, and the courage to make decisions according to our conscience and the law. May truth prevail over rumor, facts over speculation, and justice over politics. Let every proceeding be conducted with dignity, fairness and respect for the rule of law. Dear Lord, protect our country from division and hatred. Give our people patience, discernment, and faith in the proper institutions of our republic. May your wisdom guide us, may your justice lead us, and may your truth prevail. Amen.

Amen. The clerk of court will now call the roll.

Call call up members. Senator-Judge Aquino, Senator-Judge Cayetano-Allan, Senator-Judge Cayetano-Pia, Senator-Judge De La Rosa, Senator-Judge O'Hercito, Senator-Judge Estrada, senator-judge Goh, senator-judge Ontiveros, senator-judge Lacson, senator-judge Lapid, senator-judge Legarda, senator-judge Marcoleta, senator-judge Marcos, senator-judge Padilla, senator-judge Pangilinan, senator-judge Soto III, senator-judge Tulfo Erwin, senator-judge Tulfo Raffi, senator-judge Villanueva, senator-judge Villar Camilo, senator-judge Villar Marc, senator-judge Zubiri. The presiding officer, Senator-Judge Escudero, Senate President Gachaliet.

With 18 center judges present, the chair declares the presence of a quorum. In accordance with the rules of procedure in impeachment trials, the chair now recognizes the duly elected presiding officer to preside over the proceedings of the impeachment court.

Thank you, Mr. Senate President. If there are no objections, we shall dispense with the reading of the journal. of the Senate Citizenship and Impeachment Court, dated August 5, 2026, and shall consider the same as approved.

The court will please, the clerk of court will please call the case before the impeachment court.

Case number 004, 2026, in the matter of impeachment trial, Vice-President Saira Zimmerman, Duterte.

Appearances of the parties.

Same appearance for the prosecution, Your Honor. We are ready.

Same appearance for the respondent, Your Honor. We're ready.

Thank you and good morning to the counsel for the parties. Yes, Honorable Chua, what is your pleasure?

Your Honor, I understand that this is a continuation of the examination of the prosecution's witness. May we request that Attorney Kapunan, counsel for the prosecution, be recognized, Your Honor, please.

Yes, Attorney Kapunan is recognized.

Attorney Lorna and Attorney Cristina, I understand that the parties were not able to meet during the two rainy days.

Yes,

I

understand that the parties were not able to meet the last two days of last week. perhaps given the inclement weather, but the fact remains is you were not able to meet.

May I make manifestations, Your Honor?

Yes, Matar Ni Kapunan.

First of all, Your Honor, we, this honorable court and presiding officer will note that when we broke off last Wednesday, it was very clear that prosecution through this representation made a motion, in fact modified the motion, that we be allowed to present The documents, 4,492 documents before the honorable clerk of court. And for purposes of comparison, Your Honor, and this honorable presiding judge will recall that it did issue a directive to the parties to make themselves available on Thursday and Friday of last week,

just

mutually agreeing on a on common time, Your Honor. Also, the clerk of court was directed to make themselves available either on Tuesday or Friday or both days subject to a time agreed upon by both counsels for the petitioner and the respondent. Ito pong nangyari na indyan po kami. Why do I say that? Wednesday we made a text message and I have the text messages here. When do we meet? Tomorrow or Friday? Wala pong sagot noong Wednesday. On Thursday, we waited the whole day. Kailan tayo magme-meet? Thursday na ngayon. Friday na bukas. Our witness will be on board on Monday. Wala pa rin sagot, Your Honor. The whole day of Thursday. At the end of Thursday, at the end of office hours, Thursday, Your Honor, and we have the evidence here, at 5.38 in the afternoon of Thursday, they texted, counsel for the respondent texted to say, we are available on August 14. This coming Friday, Your Honor, August 14. When napakalinaw naman sa directive ng presiding officer na mag-agree on a date on Thursday or Friday of last week, August 14, what good will that do us? The hearing is today, August 10, and they want us to appear before the Clerk of Court to compare documents on August 14. For what purpose, Your Honor? Now, The text message is even more disturbing because apart from saying sa August 14 na lang, they even disclaimed the fact that this honorable court said Thursday or Friday last week wala naman daw sinabi ang presiding officer except to set a time, date, and time mutually agreed upon by the parties. That is bad faith, Your Honor, because Sinabi ng presiding officer ang specific dates Thursday or Friday last week.

Wala daw sinabi ang presiding officer. And the presiding officer will recall that you left it to the parties, Your Honor, to agree on the time but not on the dates. Now we are told August 14.

The

clerk of court over the weekend also was waiting for notice from both parties. and we got a call from the clerk of court saying walang sinabi sa amin except August 40.

In a last attempt, Your Honor, in a last attempt for them, for counsels, for the respondent, this morning, as late as this morning, we approached them to say, we have one hour to go, let's start. And they said, again, they refused.

They refused no need daw kasi pakitahan na lang ng summaries, etc., no need, Your Honor. Let me just say, Your Honor, that this attitude of the respondent is not new. We had the same attitude pre-trial pa lang. Ayaw na mag-stipulate. Why? Because daw,

hindi

faithful reproduction, yung kopya nila tsaka yung kopya namin. Bakit hindi faithful reproduction? Because ang pinag-awayan, Presiding Officer, Your Honors, isa lang ang pinag-awayan, covering page. Covering page ng 4,492 documents na yan. Ang pinag-awayan, covering page. And that's why they did not want to stipulate. So, Your Honors, if I may,

we will necessarily have to go over, very briefly, This witness briefly glossing over the documents and identifying her summary, her tabulation, pursuant to the presiding officer's suggestion, and we are invoking as well Rule 130, Section 7 and Section 3C on summaries and tabulations. We will do that, Your Honor.

I have

a question, counsel. Before I recognize Attorney Lorna, Attorney Wamil had a table and summary for the ARs for December 21 to 31, 2022, which was turned over to Ms. Aileen, so she can testify on that as well, given that it's official records. My question is, does she have a tabulation and or summary? Because apparently, Atty. Wamil did not. Dahil hindi na roon niya inabutan yon, ayon sa kanya, di ba? May tabulation at summary ba si Ms. Cylene ng first to third quarter of 2023 ng OVP at DepEd Confidential Funds?

Yes, Your Honor. Our witness, Ma'am Cylene May Del Campo, does have a similar summary of all. of the acknowledgement receipts, Your Honor.

Again, to clarify, covering the first to the third quarters of 2023 of both DPED and OVP?

Yes, Your Honor. For the first quarter of the OVP, the second quarter and the third quarter, Your Honor, that totals 1,823 acknowledgement receipts.

How many? 1,000?

For the first quarter of... For the first quarter of February 6, March 29, 2023, covering 519 documents, our witness will pass a tabulation, Your Honor, a summary. For the second quarter, which is the period April 25 to June 30, 2023, covering 530 acknowledgment receipts, Your Honor, our witness also will be presenting a tabulation or a summary. And for the third quarter of the Office of the Vice President, our witness will be presenting a tabulation for the periods July 14, September 30, 2023, covering 774 documents, Your Honor. totaling 1,823. And she will confirm as well the tabulation made for the December 2022, 21 to 31, 22 tabulation of Attorney Wamil consisting of 845 documents. So for the Office of the Vice President, this witness will be presenting and identifying 2668 acknowledgement receipts. Likewise, Your Honor, if I may continue.

Counsel May, for the DepEd.

For the DepEd, Your Honor, for the first quarter covering the period February 20 to March 30, 2023, are witnessed as a tabulation of 561 acknowledgement receipts. For the second quarter, Covering the period April 25 to June 30, 2023, our witness is the tabulation of 619 acknowledgement receipts. And for the third quarter of the deathbed, covering the period July 14 to September 30, 2023, our witness will be identifying and as well the tabulation. of 644 acknowledgement receipts or for the DepEd a total of 1,824 documents which will bring us to 2,668 for the Office of the Vice President, 1,824 for the DepEd totaling 4,492 documents which counsel for the respondent refused, Your Honor, to stipulate on. We are now therefore constrained to present this witness and the tabulations before this Honorable Court.

She can testify based on the tabulation that she has, again, in accordance with the ruling of the Chair, citing Rule 130, Section 3C, in relation to... Section 7, which is an exception to the original document rule. Your comment, Attorney Christine, before we proceed? Just

one more manifestation, Your Honor. In addition to these tabulations, Your Honor, we will be presenting, but not identifying, we will be presenting folders containing these acknowledgement receipts so that the witness can flip over them, Your Honor. Just flip over them. If counsel will say, we are not given the opportunity first, they've been given the opportunity. They refused. And the reason being, number one,

they

don't have enough lawyers, though. We heard in an interview that they did not have enough lawyers and could not schedule, could not follow the directive of the presiding officer. Fifteen. Fifteen lawyers for the defense, for the respondent. They did not have enough lawyers, nor the time to comply with the directive of this honorable presiding officer. Lastly, Your Honor, in any eventual honor, there is no denial of due process. They will have the opportunity when all of these documents are presented in a formal offer of evidence. That is their time to compare. That is their time to make their comments. That is their time to raise their objections, Your Honor, when it is formally offered in evidence in due course. Thank you, Your Honor.

The

Chair notes the manifestation of Attorney Lorna and her point with respect to the respondent having the opportunity to comment once formal offer has been made. Is well taken. Attorney Christine, yes, your comment, ma'am? Before we proceed?

Yes, Your Honor, please. I would like to thank the good counsel for their willingness to explore or to implement Rule 130, Section 7. At least we have aligned with what we are expected to do before this honorable court. In fact, Your Honor, earlier this morning, I was asked by one of her partners about the comparison, and they actually told her partner, attorney Lazaro. Attorney, we don't even need to compare the exhibits in order to expedite the proceedings because first of all, you know, that's the authenticity of the exhibits is something that the court will have to decide.

The court will only decide on that after the prosecution has already submitted their offer of evidence and that will be subject to our comment. And there's no need for us to actually compare the exhibits just so we can arrive at a stipulation that this and that are the same. And also, Your Honor, With regard to the identification of the witness of the exhibits, that goes into the witness' competence. We did not stipulate here in open court that the witness is competent to identify the exhibits, Your Honor. kasi hindi naman namin kilala ho yung taga COA. Pangalawa, we don't know the extent of her examination of the documents. Pangatlo, she just assumed the work of Mr. Wamil. So, mahirap naman po sabihin nun ng kliyente namin, sige, okay na, payag na kami, she can identify the exhibit, she knows all of those, she has examined all of those. Precisely, that's the duty of the counsel to do in open court. Now, there's Rule 130, Section 7, And for those of you who are litigating before the CTA, you already know this rule that a witness can testify based on a summary and that would actually show that he's competent. to testify on the exhibits by reason of the summary that she made. And that would attest that she has examined all of the documents that are contained in the summary. That's why yun po yung sinagest ko sa counsel ng kabila. Sabi ko, we don't even, we will not even object, attorney, as to how many exhibits you will identify or you will have as samples kahit sampu per quarter or kahit 100 or kahit wala. Di ba? If you check Rule 130, Section 7, hindi naman hong ni-record. na isa-isahin ho yun. At hindi ho nire-require, Your Honor, na kailangan ho namin mag-stipulate on the exhibits, on the authenticity, so that they can use Rule 130, Section 7. And if properly done po, Your Honor, I think they can identify or they can finish all one quarter in less than 10 minutes. I'm talking about that, no? I'm talking about that based on experience. So, Your Honor, we don't object to their Implementation of Rule 130, Section 7 as to the manner by how they will do it. We will also not object but subject to cross-examination, Your Honor. Thank you.

The manifestation of attorney Christine is noted. Chair will make a ruling so that we can move on.

May I just respond to this, Your Honor?

The chair did make an order for the parties to try to meet Friday or Thursday. However, for whatever reason, lack of lawyers or inclement weather, that did not happen. Chair, we'd just like to correct, hindi ka attorney-law na inindyan, baka ginos ka, kasi hindi ka sinagot eh, pero hindi ka inindyan, wala namang pinag-usapan date pa eh.

Inignore.

Ghost na nga eh. Ghost na yung bago ngayon. Ghost na yung bago ngayon. Ghosting. But having said that, the Chair notes, because the Chair also inquired, that given what happened in the pretrial, wherein the copies of the exhibits marked by the respondent, no copies were retained by the court. So the Chair would like to request The counsels for respondent to kindly furnish the court with a copy of the marked pieces of evidence during pretrial because apparently we have pre-marked pieces of evidence from the prosecution but not all the pre-marked pieces of evidence from the respondent. So in lieu of meeting, kindly just submit that, Attorney Christine, so that We can do the comparison ourselves, either as a court or through the individual senator-judges.

We will comply, Your Honor.

Kindly do that within the day or at the latest tomorrow, if you have it with you, within the day, if not, at the latest of tomorrow, so that whatever may happen, the court will already have a copy of these pre-marked documents. In relation to Ms. Aileen. As stated by Attorney Christine already, they will not object to the presentation of a table and our summary, citing Rule 130, Section 7, in relation to 3C. Therefore, we may proceed with her and hopefully be able to finish also Ms. Pareja today. Counsel, can you proceed?

Your Honor, please, can I just make a brief manifestation?

Yes, Attorney Kapunan.

While really, indeed, Section 7, Rule 130 is applicable.

May we note that this summary, Your Honor, is being used to establish the rulings, the provision says, when the facts sought to be established is only the general result of the whole. So that summary will just establish the fact that this were the very same documents given by the defense counsel to the COA, Your Honor.

And that these were the very same documents or ARs used by the COA in coming out with the respective issuances that they did?

Yes, Your Honor.

To include the AOMs, the notices of suspension and the notice of disallowance.

If we can get that from, because we don't want to be held in ambush with subsequent witnesses who will use some portions of this acknowledgement receipts for subsequent witnesses, Your Honor, who we have subpoenaed for this. For this impeachment proceeding, Your Honor, they might say, and I don't want to speculate or I don't want to, anyway, ghosting Bayon. I don't want... to anticipate the strategy, but we will have subsequent witnesses who will testify to specific acknowledgement receipts, Your Honor. And they might say, you did not identify them, you only identified the summaries. So, Your Honor, if we can get a stipulation now from counsel for the defense that when an acknowledgement receipt is presented through another witness, Your Honor, they will not object because precisely they stipulated that the summary...

Counsel, again, let's abbreviate the proceedings. That's always subject to cross. Subject

to cross, Your Honor. If

you present a document and their copy says otherwise, then they can confront the witness during cross-examination. That's the difference of that document. But if not, then I guess they will skip crossing the witness on that point. as an implied admission that indeed the document she based it on or the document she testified on is indeed the same copy as what they do. But by that time, counsel, we will have a copy already of both documents and the court can make the appropriate ruling at the appropriate time.

One last, Your Honor.

Yes, Atty. Kapunan. Atty. Lorna.

We would have preempted. We would have saved this honorable court considerable time if they just agreed to use their documents. We don't need, even this clerk of court, even the presiding officer, even the honorable judges, don't need to make comparison. We are amenable to use the defense exhibits, Your Honor. May I ask these exhibits, Your

Honor? Attorney Lorna, the chair considered that too when you made that manifestation. However, as I said, Given the fact that we don't have a copy, I guess you don't have a copy too of their exhibits. So they would have to sift through each and every exhibit marked with their own marking to look for, let's say, a particular name in the AR. So once we get the copy, we will furnish you with a copy. And you can use that copy, if you wish, at the appropriate time as well. So, asking for a copy will solve many issues, Attorney Lorna. Attorney Christine, yes,

you want to... Quick reply, Your Honor. Actually, it doesn't matter if they will use our own exhibits, Your Honor. It doesn't even make their witness competent. That is why we are here in open court to establish the competence. So kahit paggamitin namin yung exhibit namin, kung hindi naman yung competent yung witness nyo, to identify those... exhibit. It will still be a waste of time. It will be useless.

Thank you for that, counsel. Let's now move on. Call your witness, Attorney Capunan, Attorney Lorna. Clerk of Court is directed to kindly escort or assist Ms. Cylene May Del Ocampo to the witness stand.

Your Honor, we'd like to call our witness, Ms. Cylene May L. Del Ocampo.

Ms. Aileen, before you sit down, do you understand that you will be continuing with your testimony before this honorable impeachment court under the same oath that you made and was given when you last appeared on Wednesday?

Yes, Your Honor.

You may sit down, ma'am.

Thank you.

And good morning. Attorney Capunan, your witness, you may proceed with your cross. Again, sorry, with one more short reminder. You don't have to flip through the individual ARs anymore. We understand that, Attorney Capunan. We will rely on her table and or summary for the meantime. Unless there is a specific AR that you want her to identify and read for the record, then she may simply look at that particular one. But no need to flip. through the entire 4,492 ARs just to show that she indeed prepared her table and summary based on the ARs. That is deemed understood already by the court. You may proceed, Attorney Laura.

With the permission of this honorable court, good morning. Good morning to the presiding officer, to the impeachment judges, and good morning, counsel. Good morning. The respondent. Good morning, Madam Witness. Good morning po. Are you comfortable? Would you like to come closer to the mic?

Parang nagkwekentuhan lang tayo. Be comfortable, okay? Now, we will continue with where we broke off at the last hearing when you were here and we had preliminary questions. But I regret that I have to ask you again because just... Earlier, this counsel for the respondent is questioning your competence. Madam Witness, can you remind us again, how long have you been with the COA?

I have been with COA for the past 11 years. Actually, Magdi, 12 years na po.

As COA.

Yes, po.

And what was your educational background, Madam Witness? Saan ka nag-aral?

I earned po my bachelor degree in Bachelor of Science in Accountancy from St. Louis University po.

At pagkatapos mo nag-graduate sa St. Louis University, saan ka nagtrabaho?

Ang una ko pong naging trabaho is as junior auditor sa isang private firm po sa Baguio City.

And after that?

After two years po, nag-apply na po ako sa COA at doon na po ako nag-start noong August 26, 2014.

August 26?

2014 po.

Okay. And earlier you said that you were in COA ICFAW, correct? Yes po. And what particular activity or duties did you have with this office?

Ang mga naging duties ko po sa Kuwaikfaw is first to conduct post-audit of the liquidation documents of various government agencies sa liquidation po niya la sa Intelligence and Confidential Fund and draft po an audit observation memorandum, notice of suspension or notice of disallowance po as may be warranted under rules and regulations on settlement of accounts. And after pong mag-respond noong agency, ako rin po ang nag-evaluate ng mga responses po. sa mga AOM

at notice of suspension.

So based on your narration, 11 years muna ginagawa to, nag-i-issue ng audit, observation, memorandum, notice of suspension, notice of disallowance, at pinag-aaralan rin ang mga response ng mga national agencies na covered ng Confidential and Intelligence Fund.

Yes po, tama po.

Tell us, Madam Witness, how many of these national agencies, local government units, public officials, have you conducted a post-audit?

Yung sa national government agencies po, more than 20 na. Sa local po, madami-dami na rin po, mga more than 50. Sa GOCCs naman po, mga less than 10, mga 5 to 10 po.

So more than

20 national agencies, tama? More than 30, 50 local government units?

Yes po.

And?

Mga GOCCs po, mga less than 10.

Okay. So when you took over, nung ikawan ng takeover, kay Atty. Wamil, noong February, when he retired or was transferred to another COA office in February 2024, you were then, at that time, also in COA Iqbal.

Yes po, tama po.

And ano naman ang participation mo, if any, dito sa pag-post-audit ng confidential funds ng Office of the Vice President at ng DepEd Secretary?

Sa Office of the Vice President po, ang naging participation ko po is dun sa for the period December 21 to 31, 2022, ako po ang nag-evaluate ng response nila sa notice of suspension. Dun naman po sa first to third quarters ng 2023, ako po ang nag-evaluate sa response nila sa mga audit observation memorandum. Sa DepEd naman po, ako po ang nag-evaluate ng responses nila. para dun sa dalawang AOM for the first to third quarters of 2023.

Okay, Madam Witness,

you took over the functions or you took over yung mga inaudit ni Atty. Wamil. Are you aware na gumawa siya ng isang tabulation tungkol sa acknowledgement receipts for the last quarter of the Office of the Vice President, December 21 to 30? Are you aware na merong ginawang tabulation si Atty. Wamil?

Yes, po. Aware po ako sa tabulation ni Mr. Wamil.

If this tabulation is shown to you and for purposes of identification, Your Honor, this has been previously marked in evidence as P-1. dash 29 for the prosecution. Showing to you, Madam Witness, please go over this tabulation prepared, and may we ask permission for attorney, our associate, Attorney J. de la Cruz, to be allowed to present this to the witness.

Assistant counsel of the parties may approach.

Forthe record, Your Honor, the witness is going over the tabulation submitted and marked. by Attorney Wamil and it is Exhibit P

-1-29.

Noted and made part of the records.

Do you confirm, Madam Witness, that ito ang tabulation na sinubmit ni Atty. Wamil sa COA ICFAW Office na minana mo sa kanya?

Yes, po. Ito po yung tabulation na kasama po dun sa mga documents na na-forward sa akin.

After you received these documents from Attorney Wamil through the office of the COVA-ICFA, what happened next?

After po ma-issue yung notice of suspension sa OOBP, nag-submit po sila ng response noong March 13, 2024 po.

Itong response na

sinasabi mo, meron ka bang kopya and if shown to you? If yon to you, itong response ng Office of the Vice President, will you be able to identify the same?

Yes, po.

Your Honor, for easy reference of the presiding officer and this impeachment court, may we ask permission to flash it in the screen, Your Honor?

Counsel may do so.

You're referring to Exhibit P-1-13-B?

Yes, Your Honor.

and respondents 1-120 OBP. This

is stipulated document, Your Honor. May

I

proceed, counsel?

Sothe counsel for the defense is now looking at it.

Madam Witness, having gone over this document, Madam Witness, ito ba yung sinasabi mong letter response ng Office of the Vice President?

Yes, po. Ito po yung same copy ng response ng OBP sa Notice of Suspension.

I will now show you, counsel, JVD, I will now show you the second page of this letter, Madam Witness, being flashed on the screen.

Please look at the second page. In particular, we have what appears to be certain signatures, mga signature na nandyan sa second page ng response ng Office of the Vice President. If shown to you, Madam Witness, would you be able to identify the signatures?

Yes, po.

There

is a signature appearing on top of the name Attorney Zuleika Weka.

Attorney

Lopez. There is a signature appearing above the name Attorney Zuleika Lopez.

Would you be able to identify that signature?

Yes, ma'am. Yes,

ma'am.

Yes, ma'am.

There

is

another signature here appealing atop the name Lemuel Ortonio.

Please go over this signature and tell us if you are familiar. Nakikilala mo ba tong signature ng isang ortonyo sa dokumentong ito?

Yes po.

Why, Madam Witness?

Kasama din po ito dun sa lease ng specimen signature na nasubmit po sa amin dun sa liquidation documents nila.

And pag alam mo, sino ba itong Atty. Zuleika Lopez?

Base po dito sa dokumento na to, siya po ang Chief of Staff ng OBP.

Undersecretary po at Chief of Staff.

Ito naman Mr. Lemuel Ortonio. Sino naman tong Lemuel Ortonio na to?

Base po sa document, siya po ang Assistant Secretary and Assistant Chief of Staff.

Sa letter response na to, na-identify mo, may nakalagay, meron bang naka-attach dito sa letter response?

Yes, po. Nag-attach po sila ng list of 105 activities ng Office of the Vice President for the period December 13 to 31, 2022.

First quarter ng... Fourth

quarter po. Fourth quarter ng 2022. Specifically, December 13 to 31, 2022.

At if we show you this list of activities na inattach sa letter response, will you be able to... identify this.

We are flashing on the screen, Your Honor, a list of activities which is an attachment to the letter response of the OVP, Exhibit P-113B, whereat yung listahan allegedly ng mga activities ng OVP ay naka-enumerate.

Tell us, Madam Witness.

Likewise, flash on the screen. Tell us, Madam Witness, ano ang significance nitong mga list ng activities na sinubmit ng Office of the Vice President sa kanyang letter response? Anong ibig sabihin nun, list of activities?

Ito po ay naging attachment nila as documents evidencing success of information gathering and or surveillance activities po na required po kapag nagkakaroon ng payment of rewards.

Anong period covered itong list of activities?

December 13 to 31, 2022 po.

And what

ang

observation eh itong activities na nakalagay dyan ay prior to the receipt of the Office of the Vice President of its Confidential Fund. Ito ba ay kinoconfirm mo?

Yes po kasi yung Cash advance po for 2022 po is for the period December 21 to 31, 2022.

At kailan na tinanggap ang cash advance?

December 21 po.

ang start. Okay.

Hindi ba ang ibig sabihin ng liquidation report eh sinasabi mo kung ano yung mga pinaggamitan mo ng cash advance? Tama ba yan?

Opo, tama po.

Okay. And sa palagay mo?

compliant ba to? Kasi post audit compliance ba ito?

Based po sa document na to, hindi po napakita dito na yung proof of success of the information gathering at may mga activities din po dito na from December 13. 15, 17, 18 na hindi po sakop dun sa period of utilization ng cash advance which is for December 21, 31, 2022.

So you mentioned a joint circular? Meron ka bang ano? Anong pinagbasihan mo kung bakit violation ito?

Under po kasi sa joint circular 2015-01, kapag po Ginamit ang confidential fund sa payment of rewards. Subject po ito sa tatlong conditions.

Ano yung mga condition

na iyon? First po, it should be approved by the head of agency. Pangalawa po, it should be supported with documents evidencing success of the information gathering. and or surveillance activities on account of the information given by the informer. And yung last po is it should be directly related sa confidential activities ng agency po. Okay,

so ano dyan sa requirements ang sinasabi mo hindi sinunod ng Office of the Vice President?

Ito po kasing listahan na to sinabit nila as proof of success of information gathering to support the payment of rewards. Pero based po sa documents na to, hindi po namin nakita yung particular accomplishment.

Okay.

Nakakalagay sa dokumento. Examples ng activities ng Office of the Vice President for the Confidential Funds.

Pakibasa nga for the record, no? Kasi tama ba yung basa namin? May three-planting, give-giving. Please read for the record, Madam Witness. Ano yung sinasabing pinaggamitan ng confidential funds?

Dito po sa December 13, 2022, Department of Education, 2022, Partners Appreciation Night in Mandaluyong City, Metro Manila, December 15... Ah, sandali.

Appreciation Night. Opo. Sa pagkaintindi mo, confidential activity ba yan? O nasa listahan ba yan ng confidential activities base sa Joint Circular?

Based po dun sa enumeration kung saan gagamitin ang Confidential Fund, hindi po ito nakasama doon.

Basahin mo pa yung iba. So hindi. Ano pa yung iba?

December 15, 2022, Knights of Rizal Supreme Council, 60th year of the Institute in Baguio City, Youth Campaign on Patriotism.

Meron din po...

Compliant ba to sa listahan?

Based po sa Joint Circular, hindi po ito nakasama dun sa mga activities po. under 4.8 kung saan puwedeng gamitin ng confidential funds.

Pasahin mo nga lahat ng activities na yan for the record at sabihin mo kung compliant ito. Kung ito ba mga activities ay pinapayagan bilang liquidation ng confidential funds.

Meron po dito December 17, 2022, Christmas activity in Happy Land, Tondo, Manila. Christmas activity and exploration meeting of Extension Office Barangay 101 in Tondo, Manila. Consultation with Barangay Chairman ng Manila in Manila. Pasasalamat and update meeting TODA in Barangay Batasan Hills, Quezon City.

May mga tree planting po, distribution of wheelchairs, gift giving, medical mission, at iba pong activities ng mga satellite offices po ng Office of the Vice President.

Sa joint circular na minention mo, can you remind us ano ba talaga ang definition ng confidential funds?

Ang confidential fund po, ito po yung lump sum amount na nasa General Appropriations Act na gagamitin po for confidential activities po ng isang ahensya.

At itong binasa mo, tree planting, Christmas, napakadaming Christmas party, napakadaming award ceremony, yan ba ay pinapayagan sa sinabi mong definition ng confidential funds?

Hindi po.

With the indulgence of counsel, Miss Aileen, maliban sa hindi pinapayagan o pasok sa pwedeng paggastusan ng confidential funds yung mga binasa po ninyo, yung gastos ay ginawa rin bago na-encash yung cheque.

Kung based po sa document na ito, meron po kasing activities. dito na from December 13 to 18 na hindi po sakop dun sa period of utilization based sa

accomplishment report. So hindi posibleng gamitin yung perang na-release ng 21 para i-reimburse yun kung tama man yung pinag-gastusan.

Yes po, kasi under the joint circular po, meron pong portion doon na hindi po pwedeng gamitin for reimbursement yung pondo ng confidential.

So prospectively lang. So yung mga activities na pwede lang ay 21 to 31.

Opo, tama po.

You may proceed, counsel.

Dahil dito sa sinabi mong violation, wala sa period, no? As observed by the honorable presiding officer. At Dahil wala naman sa listahan sa Joint Circular kung saan pwedeng gamitin ng confidential funds. Ano ang ginawa mo after that, if any?

After po evaluating the response ng OBP at saka po yung mga attachments neto, ako po ay nag-draft ng notice of disallowance at isinabit ko po ito sa aking division chief for her review.

If I will show you, pag pinakita sa'yo ang isang notice of disallowance for purposes of the record, Your Honor, this has been premarked as Exhibit P-1-13-C. Would you be able to identify it?

Opo.

Showing to you, Attorney Delacruz will show it to you. Please go over this document and tell us if the relationship of this document to the notice of disallowance you have mentioned. And again, we are seeking permission to flash it for ECC reference on screen.

Opo, yun po yung same copy ng notice of disallowance na in-issue namin sa Office of the Vice President.

Please look, counsel, please look at this notice of disallowance. There is a signature there on top of the name Nilda B. Plaras. Kanina pong signature ito?

Si Assistant Commissioner Nilda Plaras po ang officer in charge ng ICVAW noong ma-issue po ang dokumento na ito.

Anong ibig sabihin pag pinirmahan ng isang Assistant Commissioner ang isang Notice of Disallowance na drinak mo?

Ito po is for release na po sa, na-approve po niya ang laman neto at for release na po ito sa agency. for release ng agency.

Okay. Tell us, Madam Witness, itong Notice of Disallowance ng COA-ICFAW, yung recommendation mo at yung in-approve ng Assistant Commissioner for Release, magkano? Magkano ang disallowed ng COA-ICFAW?

Ang disallowance po is 73,287,000.

Ano naman ang basis ng disallowance na to? Ang

disallowance po na to, binubuo po ito ng first, yung payment of rewards in the total amount of 69,787,000.

Before you proceed, Your Honor, please, this is being flashed on the screen. This is the first page of Exhibit P-1-13-C, which is the notice of disallowance identified by this witness. First page dyan, Madam Witness, ano ang breakdown or basihan? ng iyong notice of disallowance.

Yung 73,287,000 ang bumubuo po dito is yung payment for rewards amounting to 69,787,000 plus yung 3.5 million for payments for tables and chairs, desktop computers, and printers po.

Dalawa ang amount na naka-indicate dyan. Bakit dalawang amount? Paki-explain.

Ito po ba yung sa number 1, na yung 69, 587, at yung sa... In

number 1, in item number 1, if you can check your document on the screen, item number 1, sa notice of disallowance, dalawa ang amount na nakastate. Isa... 69,587,000 at yung isa ay 69,787,000. Ito ba ay typo discrepance? Ano ang bakit may hindi pareho itong amount?

Ito po ay isang typographical error po. Ang tamang amount po is 69,787,000.

Okay. Ngayon naman, Madam Witness, let us go to page 2. Item number 2. Ano naman? Pakibasa ang sinabi dito sa page 2, item number 2.

Chart. The notice of disallowance po is issued kasi yung pangalawang reason po is charging payment for tables and chairs, desktop computers and printers in the total amount of 3.5 million to confidential fund without specifying that they were intended for the confidential operations slash activities undertaken by the OBP, non-compliant with the requirement of item 4.8.4 of the Joint Circular.

Ano yung item 4.8? ng circular na sinasabi mo.

Pwede po ba akong mag-refer para po sa joint circular? With your permission.

Witness may refer to the document.

Thank you po.

Based po sa item 4.8.4 ng joint circular, purchase or rental of supplies, materials, and equipment for confidential operations that cannot be done through regular procedures without compromising the information gathering activity concern.

Okay. Bakit ito ay naging basihan ng disallowance? Noong tables and chairs na yan, hindi ba confidential yun? Kung saan binili yung table and chair na yan, hindi ba confidential yun, Madam Witness?

Hindi po kasi nila in-specify na the payments for table, yung tables and chairs and desktop computers were used for confidential operations po. Wala po silang nasubmit na any explanation dun sa response po nila.

Kailangan ba mag-submit ng... Anong mga kailangan i-submit na dokumento by way of para explain kung saan ginamit itong tables and chairs, laptop, tsaka anong hinahanap ninyo sa post-audit?

Dapat po mapatunayan nila na ito ay binili para po sa confidential operations ng ahensya.

At anong kailangan na dokumento?

And

since this pertains po sa as Purchases, dapat po supported ito ng either sales invoice or official receipts po. Okay.

Sa pag-evaluate mo nitong dokumentong sinubmit ng Office of the Vice President, meron ba yun mga official receipts, sales invoice na sinubmit?

Wala po.

Isa, dalawa, tatlo. Walang sinubmit, Madam Witness?

Wala pong mga resibo po.

Okay. Now, Based sa inyong audit, sino-sino ang liable persons dito sa connection, in connection, in connection with this Notice of Disallowance na binasa mo? Sino-sino ang mga persons na responsible or accountable dyan sa pinakita mo?

Ang

mga persons po na liable or responsible is First po, the Head of Agency, Vice President, Sara Duterte, the Special Disbursing Officer, si Ms. Gina Acosta, at ang Chief Accountant po, na si Ms. Julieta Villia de la Rey.

Okay. Sa document na yan, pwede bang pakita mo yung mga pangalan na sinabi mo?

Nasa page 2 po. Showing to you page 2,

Madam Witness, and being flashed on the screen. Please tell us. If these are the very same persons na sinabi mo na accountable? Yes po. Bakit sila accountable?

Unang-una po, yung si Vice President Sara Duterte po, siya po ang nag-approve ng transaction and including the utilization of the cash advance.

Saan nakalagay dyan na siya ang nag-approve?

Yun pong sa accomplishment report.

and then kay Ms. Gina Acosta naman po dahil siya ang special disbursing officer and she disbursed po the cash advance.

Ito namang Villa Del Rey. Bakit sinasabi mo na accountable officer siya?

Nag-certify po siya dun sa backseat ng liquidation report na ang supporting documents are complete and proper.

Hindi ba nila ginawa ito? Yung mga sinasabi mo na kailangan sa Joint Circular?

Yes po.

Yes. It kasi po yung participation nila sa transaction, kaya po sila nasama sa persons na liable po sa transaction na ito. Dahil first, si BP Sara bilang siya ang head of agency at siya po ang nag-approve ng transaction and utilization ng cash advance. Pangalawa po, ang naging participation po ni Ms. Gina Acosta is siya po ang special disbursing officer. At siya

po

yung nag-disburse ng cash advance. At kay Ms. Solieta Villa-Deloray naman po, sinertify niya na complete and proper yung supporting documents, pero hindi po complete and proper yung nasubmit po sa amin.

Okay.

Madam Witness, nag-issue ka, nag-issue ang COA-ICFAO ng Notice of Disallowance. What happened next, if any, kung maalala mo?

Noon pong February 5, 2025, nag-appeal po ang Office of the Vice President. Nag-file po sila ng Petition for Review sa Commission proper.

And do you know what happened to this Petition for Review?

Noong April 10, 2026 po, naglabas ng decision ng commission proper at na-furnishan po ang aming office and inaffirm po nila yung notice of disallowance in the total amount of 73,287,000.

So yung petition for review, eh, disallowed pa rin.

noon pong lumabas yung decision ng commission proper, inaffirm po nila yung disallowance.

Magkano yung disallowed ng commission proper?

Same po sa nasa notice of disallowance namin, 73,287,000 po.

At ano naman ang ibig sabihin ng disallowed?

Ang notice of disallowed po is sa level ni ICFO po kasi pag nag- issue kami ng notice of disallowance, meron na po silang, we demand them to ibalik po yung pondo, pero meron pong remedy, which is yung ginawa nila, nag-file sila ng petition for review po sa commission proper.

At ano naman ang nangyari sa petition for review na yan?

Ayun nga po, nagkaroon ng COA decision na inaffirm po nila yung notice of disallowance.

Pagkatapos na inaffirm yung notice of disallowance ng commission, ano ang ginawa?

If at all.

Noong May po, May, May 2026, meron po silang finial na motion for reconsideration.

So nag-file ng motion for reconsideration ang office of the Vice President. Anong nangyari sa motion for reconsideration na finial tungkol dito sa decision na ibalik ang 73 million na yan? Ano ang status?

Wala pa pong naging decision ang commission proper po. Pending resolution po.

Punta naman tayo sa first quarter and second quarter of 2023 which covers the Office of the Vice President's Liquidation of Confidential Funds. What is your participation? Ano naman ang participation mo dito? pag-evaluate ng liquidation expenses or documents na sinabit ng Office of the Vice President.

For anong period po.

For the first quarter of 2020, first and second quarters of 2023.

Ako po ang nag-evaluate ng response ng OBP sa audit observation memorandum po na na-issue sa kanila for that period.

yung dalang quarters e nag-issue ng Audit Observation Memorandum. Sinong nag-issue?

Yun po, si Mr. Wamil po. Na-issue po yung AOM na yun noong time ni Mr. Wamil.

And if shown to you, this AOM, Audit Observation Memorandum, dated February 2024. For the record, this is Exhibit P-1-13-E. being shown to the witness and being flashed on the screen for easy reference. Will you be able, Madam Witness, to

identify the same? For the record, this is a stipulated document.

Yes, po.

Pagkatapos ng issuance nitong Audit Observation Memorandum, meron bang ginawa ang Office of the Vice President?

Nagsubmit po sila ng response noong April 19, 2024.

Para saan itong response?

Response po nila sa AOM na na-issue po sa kanila for the first and second quarters of 2023.

And just to remind us, anong period covered ng first quarter?

It's for February 6 to March 29, 2023. At yung second quarter po, April 25 to June 30, 2023.

Okay.

How many, Madam Witness, kung maalala mo, ilang, ano, ano ah, wait, I will withdraw the question. Ito ba sa response na sinubmit ng Office of the Vice President, ano ang mga naka-attach dito sa response na to?

Sa response po nila, nag-attach po sila ng acknowledgement receipts, certification ni Colonel La Chica, at mga protective intelligence operations reports po.

Before we go to those documents na sinasabi mo, sa response being shown on the screen, there is on the second page, counsel, will you show the second page? There is a second page, there is a signature appearing on the second page of the response.

Whose signature is that, appearing above the name, Attorney Lopez?

Opo.

Kaninong signature yan, if you know?

Kay Atty. Zuleika Lopez po.

At dito naman, above the name, Mr. Ortonio?

Kay Mr. Limuel Ortonio po.

And you are familiar with these signatures for the same reason she stated earlier?

Yes po, tama po.

Sa response na sinubmit. ng Office of the Vice President, sinabi mo kanina meron mga acknowledgement receipts, no? If shown to you, a summary, these acknowledgement receipts, how many acknowledgement receipts were attached to the response for the first quarter of 2023?

Yung sa first quarter po ng 2023 is 519.

519 acknowledgement receipts. At sinabi mo kanina, discoveries of period February 6 to March 29, 2023. Tama?

Opo, tama po.

Sa second quarter of 2023,

ilan naman ang acknowledgement receipts nang sinubmit ng Office of the Vice President?

530 po.

Total number ng acknowledgement receipts for the first quarter and second quarter is how much?

1,049 po.

At Madam Witness, if shown to you these acknowledgement receipts or a summary,

if

shown to you certified through copies of these acknowledgement receipts, would you be able to identify the same?

Yes, po.

By agreement with the Honorable Presiding Officer, Your Honor, in lieu of this witness glossing over or looking over the documents, but they are in front of her, Your Honor, we manifest that she has prepared a tabulation.

Yes, as agreed to also by counsel for the respondent, the witness need not peruse individually and flip over as the word used by counsel. These ARs, I may refer to her tabulation and her summary that she prepared with respect to Ma'am Cylene, the first and second quarter of 2022 for the ARs, acknowledgement receipts, for the Office of the Vice President. You may refer to your table and her summary, Ma'am, if you have one.

Your Honor, please may we also make the manifestation, Your Honor, for future witnesses, Your Honor. This should not... They should not dispense with our future witnesses being able to identify, to use and to identify certain acknowledgement receipts, Your Honor, which are part of the summary or tabulation.

Without prejudice, the reservation of counsel, the court will allow it. Ms. Aileen or Atty. Lorna, can you kindly give us a copy because that is not yet a marked document, right?

Your Honor, for the record,

That is not the pre-marked document, rather.

The table.

This summary, Your Honor, hindi po ito pre-marked, but we are now giving a copy to the honorable presiding officer and to counsel for the respondent.

Yes, kindly do so.

The clerk of court is instructed to reproduce the copy to be able to give each senator-judge with

A copy of the table or summary.

For the record, Your Honor, while our witness is perusing this document, we have given a copy of what she is going over, both to the presiding officer, through the Clerk of Court, Your Honor, and to the Respondents' Council.

And again, for the record, this is for the first quarter, February 6, March 29, 2023, consisting of 519 documents in that summary, and second quarter of the Office of the Vice President, covering the period April 25 to June 30, 2023, consisting of 1,049 documents, Your Honor, total for both quarters.

and Your Honor, we

will be requesting through the Clerk of Court, Your Honor, at some time, that this be marked as exhibit,

no,

no, the tabulation being identified by the witness be identified for the first quarter as P-1-30-Q-1 and series.

tabulation for the second quarter be marked as Exhibit P-1-31-Q and Series, Your Honor.

The aforementioned tabulations and their summaries are hereby ordered to be so marked by the Clerk of Court at the appropriate time.

We have selected for

the first and second quarter, Your Honor, we have selected for better appreciation of the honorable presiding judge and our senator-judges, Your Honor. We have selected certain acknowledgement receipts which we request be shown to the witness when

she is

done.

Madam Witness, just look at the summaries, please.

You confirm that these summaries marked in evidence now are yours?

Yes, po.

Now, tell us, walk us through, anong proseso ang ginawa mo sa paggawa mo ng mga summary na to?

During the evaluation po, I tabulated po yung acknowledgement receipts, dun po, based sa date, kung kailan sila na-execute, the expense, and the amount po. Kaya, ang nakalagay po sa tabulation ko is the date, the amount, and the expense po. Hindi na po namin na, hindi ko na po na tabulate yung sa names.

Yung pangalan? Okay, so nakalagay dyan yung amount, yung date, and yung expense. At yung expense. But if I show to you certain acknowledgement receipts which were part of the documents that you said were turned over to the COA ICFAO office, would you be able, pag pinakita sa'yo certain acknowledgement receipts na parte? na nasa part ng tabulation o summary mo, would you be able to identify the same?

Yes po.

show you now. And with the kind permission of this honorable court, we have chosen certain acknowledgement receipts to be flashed on the screen, Your Honor, and being shown to the witness.

Marked as Exhibit P-1-8-1418 is a certain... What is that? It's a certain Pia Piatos Lim.

Could you read the date, Madam Witness?

Dito po is May 17,

2023, na-receive po ni Pia Piatos Lim.

Para saan ito, allegedly?

For the purchase

of information po. And may signature dyan sa ilalim. Whose signature is this?

signature is this?

At the bottom. Ito po is signature po ng admin staff namin sa ICFAO.

Who is your admin staff in ICFAO?

Si Mr.

David E. Bacay po. David Bacay. David E. Bacay. And that is his signature, administrative. Ano ang significance nitong sinayin ng administrative staff ninyo, ang acknowledgement receipts?

Pinapatunayan po nitong certification neto na ito po yung copy na sinubmit sa amin ng OBP. Pinapatunayan

nala na ang binabasa mo ay kasama sa binigay ng respondent.

Yes po, kasama po ito sa binigay sa amin na acknowledgement receipt in response po sa AOM.

So yung summary ng acknowledgement

receipts for the first quarter?

and second quarter ng Office of the Vice President consisting of 1,049 separate acknowledgement receipts. Sabihin mo nga sa amin kung meron similar signature ang all

other acknowledgement receipts ni Mr. Davin Bacay.

Yes, Paul. Dun po sa mga acknowledgement receipts na ito is lahat po sinertify ni Mr. Bacay na ito po ay mga kopya ng acknowledgement receipts na sinubmit po sa amin ng OBP. Punta

naman tayo sa P-1-8-1483. Pangalan ng, please read for the record.

Acknowledgement receipt. This is to acknowledge receipt of the amount of P150,000 for the purchase of information received by Ralph Josh Bacon on June 20, 2023.

Bacon. Okay.

Alas 12 na, gutom na tayo. Yung susunod na pangalan mukhang P -1-8-928.

Pakibasa for the record.

Acknowledgement receipt. This is to acknowledge receipt of the amount of 50,000 pesos for the purchase of information received by Ann Ong Pauko, date March 20, 2023.

Okay, next. P-1-8-1015. Pangalan ni Hart. Hart Santiago. Pakibasa.

Bumili siya ng supplies. This is to acknowledge receipt of the amount of 250,000 pesos for the purchase or rental of supplies, materials and equipment for confidential operations. Open and close parenthesis, payment for the purchase of supplies received by Hart Santiago, date Feb 27, 2023.

kung sino ito at kung related sila sa presiding officer natin? Hindi po. Hindi naman. Bakit hindi? Bakit hindi ka nag-verify ng mga pangalan? May pagkain na bacon, may parang kamag-anak ni Hart. Why did you not verify the names in this 1049?

Acknowledgement receipts.

Sa ICFO po kasi ang ginagawa namin is compliance audit po. Anong ibig sabihin nun? I-chinecheck po namin kung compliant ba sa Joint Circular at kompleto at proper ba yung mga liquidation documents po na sinasubmit sa amin in relation po sa provisions ng Joint Circular. Okay.

Sinabi mo kung proper ba. Ito bang payment of purchase of supplies? Proper ba yan sa paggamit ng confidential funds?

Yung payment for supplies po, kasama po siya dun sa enumeration kapag payment for supplies na ginamit po sa confidential operations. At

sinabi mo earlier, dapat yung mga sinasubmit, may kasamang sales invoice at mga kasamang purchase documents. Meron bang kasama? Dito sinubmit ni Ms. Hart?

Wala po.

P-1-8-1807, Fiona Villegas. Pakibasa.

Acknowledgement receipt. This is to acknowledge receipt of the amount of 500,000 for the purchase or rental of supplies, materials, and equipment for confidential operations. Open and close parentheses. Purchase of provision of medical and food aid.

Nakalagay purchase of medical and food aid. Ito ba isang ayon sa pinapayagan na paggamitan ng confidential funds?

Base po dito, nakalagay po na it's for the purchase of supplies na naka-open and close po, provision of medical and food aid. P-1-8,

1466, kamag-anak ata to ni Senator Bong Revilla. Beth Revilla, 50,000, purchase of information. Ang purchase of information ba ay allowed, allowable expense?

Yes po, under 4.8.1 po, kasama po ang purchase of information.

Kung kasama, bakit mo dinisallow itong purchase of information?

Hindi po ito kasama dun sa nadisallow po. Ito? Hindi po.

Balik naman tayo sa P-1-8-1220. Kamag-anak naman to ni Senator Riza Ontiveros. Clarice Ontiveros. Please

read the amount. This is to acknowledge receipt of the amount of 500,000 for the purchase or rental of supplies, materials, and equipment for confidential operations. Open and close parenthesis, purchase of provision of medical and food aid. At again, disallow dito. Kasama po ito dun sa na-disallow po kasi based on this acknowledgement receipt. We cannot ascertain, hindi ko po ma-ascertain if this is really nabigay for purchase of medical and food aid, kaya humingi pa po ako ng additional documents.

Nabigyan rin itong Jose Jocno, Jr.

Kamag-anak ba to ni

public

prosecutor, Madam Witness? Binerify mo ba? Can you look at P-1-8-1482? Nagbigay ng information itong Jokno,

kapangalan Jose Jokno, Jr. Baka anak ni congressman. Hindi mo tinanong kanina nung dumaan ka dyan? Hindi po. Ito naman, 1-8, P-1-8-994. kamag-anak naman ni Senator Lapid, Diane Maple Lapid, na tumanggap ng 150,000 pesos na bumili daw ng supplies. Pakibasa for the record.

This is to acknowledge receipt of the amount of 150,000 pesos for the purchase or rental of supplies, materials, and equipment for confidential operations.

Sorry, go ahead.

Open and close parenthesis, payment for the purchase of supplies received by Diane May Paul Lapid on Feb 17, 2023.

Bakit naman naka-disallowed itong expense na to?

Gaya po yung sa provision and medical and food aid, based on this acknowledgement receipts po, hindi po ma-assertain kung this is really given for the purchase of supplies, kaya nanghihipo ko ng additional documents po. Meron na naman.

Not once, but for the second time, Lapid family, John A. Lapid, Jr.

Acknowledgement receipt. This is to acknowledge receipt of the amount of 350,000 pesos for the purchase or rental of supplies, materials, and equipment for confidential operations.

Purchase of provision of medical and food aid. received by John A. Lapid, Jr., date May 3, 2023.

Witness, apart from these selected acknowledgement receipts, the total for the first quarter and the second quarter of the Office of the Vice President are similar acknowledgement receipts for purchase of medical and food aid, pambili daw ng supplies, pambili ng iba-iba pa. Ano ang masasabi mo sa mga expenses na ito?

Nung in-evaluate ko po, kasama po siya dun sa naging findings ko at hinihingan ko po ng additional documentation to ascertain po na these are paid na pinambili po ng supplies at medical and food aid.

Okay. Nung sinabi mo humingi ka ng additional information or documents, nag-submit ba? ang Office of the Vice President para patunayan talaga na itong medical, grocery, etc. tables talagang ginamit sa confidential funds.

Nakasama po ito dun sa Notice of Disallowance and yung Notice of Disallowance po is within the prescribed period pa po sila para mag-comply.

Nag-comply ba sila?

Wala pa po silang naging action after ma-receive nila ito.

So despite na binigyan n'yo ng COA ng opportunity para mag-submit ng additional documents para matatunayan nila or mag-explain man lang bakit nandiyan ang mga pangalan na yan at bakit walang mga resibo na inattach para pag-liquidate. Nag-submit ba ang Office of the Vice President ng additional documents after this notice of disallowance?

Dahil nga po nabanggit ko na naging notice of disallowance po ito, ang remedy po nila is to appeal po sa commission proper. And nandun pa po sila sa period with to appeal po sa commission proper.

Ngayon, what other ano? Meron pa bang ibang dokumento na sinubmit ang office of the vice president na sinama sa response nila?

May sinabi, to support po the payment of rewards, nagsambit po sila ng certification ni Colonel Raymond Dante Pilachica together with the Protective Intelligence Operations Report.

If shown to you, will you be able kung pakita sa'yo itong document, Exhibit P-1-12-G, isang certification dated April 4, 2024, stipulated document with the defense, Your Honor. Please identify the same. Also being flashed on the screen.

Yes po, ito po yung certification na naka-attach sa response ng OBP.

Correction, Your Honor, it's not stipulated. What relation does this certification to the one you mentioned?

Ito po yung same certification na naka-attach po sa response ng OBP.

Ano naman ang significance? Bakit?

Bakit? Anong significance nitong certification na sinubmit nila?

Ito po ay isinabit nila to support po the payment of rewards. Under po kasi sa Joint Circular, pag may payment of rewards, dapat po subject ito sa tatlong conditions. And kasama po yun yung documents evidencing success of the information gathering and or surveillance activities.

Nung nag-testify dito si Atty. Wamil, sinabi niya nung tinanong siya ng prosecution, ito ba ay compliant. At ang sagot niya eh, ito ay pro forma.

Copy-paste ang sinabi ng prosecution. Kinoconfirm mo ba yan na ito ay parang annex?

Ito pong certification na to, hindi po ito kasama dun sa annexes sa Joint Circular. Ang sinasabi po niyang certification is yung certification ng accountable officer. Yun po yung kasama sa annexes sa Joint Circular.

So ano nga ang significance nitong certificate, if you know.

Ito po yung sinubmit nila para po as proof of success of the information gathering and surveillance activities po to support the payment of rewards.

Okay.

Together with this, meron rin sinubmit, earlier you mentioned, ang Office of the Vice President ng tinatawag na protective intelligence operation reports or P-I-O-R na inattach nila sa response. If shown to you, Madam Witness, will you be able to identify these P-I-O-Rs?

Yes, po. For the first and second quarters of the Office of the Vice President.

For the record, Your Honor, this... Protective Intelligence Operations Reports or PIRs have been marked in exhibit pre-marked as P-1-12-H up to P-1-12-H-9 and exhibits P-1-12-M-1.

up to P-12-M-13 for the prosecution. Which for

the record is 1-115 OVPN series for the respondent. Correct, Attorney Christine?

Yes, Your Honor.

Noted.

Please proceed, counsel.

Thank you, Madam Witness. As

correctly noted by the presiding officer, Your Honor, although this witness is taking time, these are also

pre-marked documents of the defense, Your Honor, although they, again, refused to stipulate on the same.

Permission to sit down, Your Honor?

Sure, Attorney Lorna.

While we

are waiting, Chair would like to inform the senator-judges and the parties that we will be pausing for lunch break at 12, regardless of where we are, since clearly... We might not be able to finish with the direct before 12. So kung saan man tayo abutan, hanggang dun lang din po tayo. And we'll continue after lunch.

Your Honor, we will be able to finish before lunchtime with the Office of the Vice President.

Yes.

But

not with the witness, counsel.

Not with the witness. And after lunch, Your Honor, with the deputy.

Yes.

Because of

the...

Atty. Christine, you can also sit down if you want to.

Thank you, Your Honor.

Atty. Lorna, next time you can provide either a high chair for you so that you can sit while...

I think the office of the clerk misunderstood. I asked for a high chair. They gave me a high podium, Your Honor. The clerk of court is

so directed. I think it's more convenient to have a high chair.

Yes, Your Honor. Thank you.

I'd rather call it a high chair, Atty. Kapunan, than a bar stool.

With your respect, Your Honor, I'm more familiar with bar schools. I

would know. I would have thought, counsel.

Yes, Ms. Aileen. Are you just about done, ma'am?

Yes, po, Your Honor.

Are you ready, Ms. Aileen?

Yes, po, Your Honor.

Attorney Lorna, you

may proceed.

With the permission of this honorable court. Thank you, Madam Witness. You have gone over fires

or... protective intelligence operations reports which were attached to the Office of the Vice President's response for the first and second quarter of 2023. Madam Witness, sa tinignan mong reports na yan at na-evaluate mo na reports na yan, ano ang mga observation mo?

Doon po sa protective intelligence operations reports, ito po ay inattach nila kasama yung certification as documents evidencing success. And based po sa aking evaluation ng mga PIORs, ang nakalagay po rito is ang date and locations ng mga engagement ng vice presidents kasama na din po yung mga satellite offices nila. Nakalagay din po dito yung probable threats doon sa mga activities na ito, pati na rin

Magmula sa planning stage, actual operation, and post-operation. Pero during the evaluation po ng documents na ito, hindi ko po nakita yung particular accomplishments po na magwawarant sa payment of rewards. Bakit sinabi

mo na napakahaba ng mga dokumentong to? Bakit sinabi mo nung na-evaluate mo ay hindi mo nakita yung hinahanap mo o yung kailangan? kasama nito sa mga dokumentong ito. Bakit, Madam Witness?

Under po kasi sa Joint Circular, yun nga po, sa payment of rewards, it should be supported with documents evidencing success. Pero based po sa mga documents na ito, ang nakalagay lang po dun sa certification is a general statement that there were no untoward incidents dun sa mga engagement ng Office of the Vice President together with the implementation ng programs. Pero hindi po ito naging sapat.

Ano-ano itong mga programs na sinasabi nila na pinaggamitan ng confidential funds? Wala ka bang nakita dito sa mga sinubmit na kadami-daming mga dokumento? Anong specifics nitong activities allegedly na pinaggamitan?

May mga activities po sa mga meetings, mga attendance po sa mga festival, ganun po. Tsaka yung mga engagement din po ng satellite offices.

Hindi ba qualified ito? Hindi ba allowed ito? Yung mga nagmi-meeting, nagmi-meeting-meeting. Paano mo manalaman? How can you ascertain that these meetings are not, are indeed to discuss? Confidential activities.

Kasi po, ang nakalagay lang po doon is kung ano yung mga activity na inatendan doon po ng Vice President. Kasama na rin po yung mga programs ng mga satellite offices niya, pati po yung libreng sakay program ng OBP. Libreng sakay

program?

Opo, kasama po doon sa PIORs.

Hindi ba ito confidential?

Yung

libre na sakay na yan?

Ano

pa yung mga activities ng satellite offices na sinasabi mo na hindi naman tamang paggamit ng confidential funds?

activity nila is provided rice box to Mursha fire victims. Sandali.

Rice box to Mursha

fire victims.

Baka confidential ang rice victims na yan, Madam Witness.

Tapos, tupad beneficiaries at BCNHS. Can you speak to the

mic, please?

Tupad beneficiaries at BCNHS Gym, Dole, Tupad payout May 1, 2023, 198 recipients, daily wage for 50, a total of 841 cash disbursed 10 days.

Mga tupad beneficiaries, linis na dyan, kung magkano.

Ito po yung mga naging activity po dun sa bakulog

natin.

So, rice giving,

tupad

activities,

ano pa?

Medical mission po.

Medical mission.

release of rice boxes to beneficiaries in Sebaste and Pique, visited MAIPP hospitals and provided GLs at billing accounting offices to get a copy of SOA.

With

the indulgence of counsel, Ms. Aileen, these are the activities na sinasabi nilang kinovern ng intelligence operations.

Ito po yung inattach nila as proof of success of the information gathering.

Ng activities nga.

Opo.

Not that ginamit yung confidential fund sa pagbigay ng bigas. Not that ginamit yung confidential fund sa pagbigay ng tupad. Not that ginamit yung confidential fund sa maip.

Opo. Bale po, ito yung naging activities ng Vice President po. Pero

hindi po

yung confidential fund yung ginamit dito.

Na naging ligtas siya. Ika nga. Opo. Parang conducted surveillance

activities po. sa mga programang ito. Okay.

You may proceed, counsel.

Again, para

sa record, itong mga activities daw, yung mga rice giving, yung mga tupad na yan, doon siya nag-conduct ng surveillance activities? Yun ba ang sinasabi mo, Madam Witness?

Ang nakalagay po kasi doon sa certification, nag-conduct siya ng confidential surveillance activities. Before, parang ang pagkakaintindi ko po dito is yung nag-conduct sila ng surveillance activities before the engagement of the Vice President. At

sinabi mo na kasama to sa notice of disallowance?

Opo, kasi hindi napapakita ng mga dokumentong ito kasama yung certification na there was success in the information gathering and surveillance activities kasi yung statement lang po is there were no untoward incidents. Hinahanap ko po kung ano yung...

Pag sinabing, Madam Witness, pag sinabing there were no untoward incidences, hindi ba evidence of success yun? Walang yung mga komunista, yung mga terorista. Imbis na nag-away-away, tumanggap na lang ng rice pack, tumanggap na lang ng tupad. Hindi ba success yun? Hindi sila nag-away-away?

Ang hinahanap ko po kasi dito, sample po dun sa isang activity is, nakalagay probable threat, CTG, parang ganun, NFPA po. Ang hinahanap po kasi is payment of rewards. Meron bang dun sa probable threat na yun, may nahuli ba? Parang ganun po. Yun ang mag-warrant ng payment of rewards po. At wala

kang ganun na

nakita sa

evaluation mo, Madam Witness. Opo. Going now to the third quarter of 2023, covering the period July 14. to September 30, 2023. Anong participation mo, if any, Madam Witness, dito sa pag-audit ng liquidation documents na sinubmit ng Office of the Vice President?

Ako po ang nag-evaluate ng response nila sa audit observation for the third quarter po ng 2023.

At Madam Witness, ano ang nangyari, if any?

Nung ma-issue po yung Audit Observation Memorandum noong August 8, 2024, nagsubmit po ang OBP ng response nila noong August 27, 2024.

The relation of this AOM dated August 8, 2024, marked as Exhibit P

-1

-12-I

for the prosecution and stipulated upon in the last hearing with Defense Counsel.

As respondents, Exhibit 1-106, LVP.

Correct, Your Honor.

This is the same copy po of the AOM na na-issue namin sa OBP.

Now, showing to you and it's being flashed on the screen as it's being shown to you. Sa last page, pakitingin sa last page, merong signature dyan over the name Nilda Plaras.

Whose signature is this?

Si Assistant Commissioner Nilda Plaras po ang officer in charge ng ICFAO noong ma-issue po ang dokumento na ito.

Anong? Ibig sabihin na pumirma ang isang Nilda Plaras na Commissioner Associate, Assistant Commissioner ng Koa Ikpao.

Ito po ay na-review at na-approve niya and is ready for release na po.

Ano mga ano, ano-ano, if at all, ang mga findings or issues na rinase mo na in-approve naman ng... Assistant Commissioner. Ano-ano yung mga issues na nakalagay dyan sa AOM or Audit Observation Memorandum, Madam Witness?

Ang mga issues po dito sa Audit Observation Memorandum na ito is first, the submitted liquidation documents po. Wala pong naka-attach na documentary evidence of payments.

Your Honor, we request permission to flash this on the screen.

Counsel Medusa.

Yung pangalawa naman po, yung payment of rewards na nagkakahalaga ng 35 million were not supported with documents evidencing success. Pangatlo po, yung physical and financial plan, hindi po nakaspecify yung specific confidential activities. At yung pangapat po, yung box E ng disbursement voucher kung saan makikita yung receipt of payment ng SDO ng cash advance ay hindi po napirmahan. Bakit

itong apat na findings na pinakita natin ngayon, bakit eh hindi compliant ito at linigayon ninyo sa notice sa AOM?

Yung sa una po, under the joint circular po, dapat po ang disbursement for confidential fund should be supported with documents evidencing payments po. At? Hindi po ito naisubmit sa amin, kaya po hiningi namin sa AOM.

Yung pangalawang

finding

na sinabi mo,

Yung pangalawa naman po, yung payment of rewards under the joint circular under item 4.8.5.b, it should be supported with documents evidencing success. Pero dun sa initial submission po nila, walang naka-attach na documents evidencing success to support the payment of rewards. At

yung pangatlong finding, bakit nasa AOM ninyo ito?

Kasi po yung sa physical and financial plan po nila, hindi nakaspecify kung ano yung confidential activities na paggagamitan na magiging basis po ng disbursement ng confidential fund. At Madam Witness,

lastly, yung findings mo, yung pang-apat. Bakit sinasabi n'yo na... Bakit sinama to sa audit observation memorandum?

Yung box e po kasi ng disbursement voucher kung saan pumipirma yung SDO pag na-receive na nga yung cheque is wala pong pirma yung special disbursing officer.

After

you issued this AOM, anong ginawa if any ng Office of the Vice President?

After po nilang mag... After nilang ma-receive itong Audit Observation Memorandum, nag-submit po sila ng response noong August 27, 2024.

And if shown to you, pag pinakita sa iyo itong response dated August 27, 2024, would you be able to identify the same?

Yes, po.

Honor, please, witness is looking at Exhibit P-1-12-J.

Again, despite this being the response of the Vice President herself, Council for Defense did not stipulate on this document.

But they marked it as Exhibit 1-116, OVPN Series, correct, counsel?

Correct, Your

Honor. Proceed, counsel.

Who signed this response, if you know?

Si Atty. Zuleika T. Lopez at si Mr. Limuel G. Ortonio po.

Again, Madam Witness, you are familiar with these signatures for the same reason you stated?

Yes po. Kasama po ito dun sa specimen signatures na naka-attach po sa liquidation documents.

Dito sa response ng Office of the Vice President, meron bang mga dokumento na sinama dito sa response na to? Yes po. Ano-ano itong mga documents?

Nagsubmit po sila ng acknowledgement receipts as documents evidencing payments. Tapos, to support po the payment of rewards, nagsubmit sila ng

certification ni Colonel Raymond Dante Pilachica together with the Protective Intelligence Operations Report. At yung panghuli pong attachment ay yung warrant register. Okay.

By agreement and upon direction of the presiding officer, we will be marking instead the tabulation. For the period July 14th to September 30th, 2023, representing the third quarter liquidation, alleged liquidation expense.

Without, of course, without prejudice to the right to our opportunity to present them at the appropriate time separately to the appropriate witnesses in the future, Your Honor.

Madam Witness,

if you are shown acknowledgement receipts, would

you be able

to identify them?

We will not show them now, but did you prepare, if at all, tabulation or summary of these acknowledgement receipts for the third quarter?

Yes, po. Yes, po. Meron po akong tabulation.

Would you please show them to us?

We have copies, Your Honor, of these tabulations or summaries. And for the record, we're giving the Honorable Presiding Officer and

counsel for the respondent, copy of the summaries.

Madam

Witness, these summaries that you prepared, tell us the process involved. Ano-anong ginawa mo? Paano ka nakarating sa mga tabulation o summary na yan?

Nung ma-receive ko po yung documents na sinubmit kasama po ng response, In-encode ko po yung mga acknowledgement receipts na naglalaman po ng disbursement nila by date, activity, and the amount po.

And

we have selected a few of these acknowledgement receipts.

If shown to you, please identify the same. P-1 being flashed on the screen.

Pakibasa nga ng mga pangalan dito.

Acknowledgement receipts. This is to acknowledge receipt of the amount of 130,000 pesos for the purchase of information received by name Beverly Claire Pampano, date September 9, 2023.

This is P-1-8-2051 in the name of Pampano. P-1-8-2107, queso naman ito, queso. Please read.

English cheese, Matthew N. Queso, 7, 1523, magkano to, Madam Witness?

250,000 po at nareceived ni Matthew N. Queso noong July 15, 2023. Ginamit for payment of supplies.

Susunod, Nova Santos, 50,000 pesos, P-1-8-2147, payment on for the purchase of supplies. At another one, P-1-8-2195 sa isang sala Kasim, 8-11-2023 for 180,000 pesos. Itong payment of supplies na pinakita natin, ito ba ay allowable expense ng confidential

funds? Yes po, under 4.8.4 of the Joint Circular po. purchase of

supplies, is this compliant with the Joint Circular?

Yun po, yung sa purchase of supplies, based on the acknowledgement receipt po na ito, hindi ko ma-assertain na talagang pinambili siya ng supplies, kaya humingi po ako ng additional documentation.

So, sa nilagay sa acknowledgement receipt, purchase of supplies, hindi naman in-explain saan binili yung supply.

Wala po.

Wala din.

Nakalagay lang po dito na for confidential operations.

Lahat ng sinabi, no? At yung mga sinasabi ditong payment of supplies pa. Kagaya nitong, okay, P-1-8-1933, Renan Piatos, purchase of information naman to. P-1-8, 2258, Xiaomi,

Xiaomi, Xiaomi, Ocho, 100,000 pesos, purchase of supplies, another one, P-1-18-2092, flash on the screen, sa isang J. Camote,

200,000, payment of purchase of supplies, 8-11-2023, At itong manga, gumawa ata ko ng mint, fruit salad ito, may kamote, may manga, may keso, P-1-8-2262, Migi Mango, for 50,000 pesos.

Anong masasabi mo dito, Madam Witness?

Yung mga acknowledgement receipts po na purchase of supplies, hiningan ko po ng additional documentation to ascertain po na ipinabili po talaga ito ng supplies.

Bumili daw siya ng information. Last three, last four in this list. P-1-A-2635 for Contis, Connor Adrian, 9-20-2023 for 50,000. Reward payment, P-18-2178, Hanilet Camil C., 8-3-20-23, 350,000 pesos, P-1-18-2665, Christine Applegate Estrada, 50,000 pesos for reward payment, and last but not the least, P-1-18-2010, Isang Denise Tanya Escudero, August 25, 2023. bumili ng information itong Escudero for 120,000 pesos. Madam Witness, may queso, may Escudero, may Honeylette, may Estrada. Anong observation mo dito sa mga selected ARs na pinakita sa'yo?

Yung sa mga payment of rewards po, hindi po siya supported ng documents evidencing success. And yun sa purchase of supplies po, hiningan ko po ng additional documentation to ascertain na binayad po talaga ito para sa supplies na ginamit sa confidential operations.

Your Honor, please, we just have three certifications for the Office of the Vice President and then we will go to the DepEd but it's now 12 o'clock. and all with the names Apple, Queso, Manga, and etc. I think it is time for us to have lunch, Your Honor.

With the permission of this Honorable Court.

Of course, Counsel. If you think it is a good time to pause so that your direct examination may not be cut at an inappropriate time, Chair will accede to that.

May we ask that the witness be temporarily excused, Your Honor.

The witness is excused for lunch. Kain ka muna, Ma'am Cylene. We resume at 12.30. Chair declares a lunch recess.

Miss Aileen, still testifying under the same oath, ma'am?

Yes, po, Your Honor.

Attorney Lorna, you may proceed with the continuation of your direct. When you're ready.

With the permission of the Honorable Court. Madam Witness?

Good afternoon, Madam Witness. Good

afternoon, po.

Before we ended the morning proceedings, you identified acknowledgement receipts, ma'am.

Yes po.

Maliban dito sa mga acknowledgement receipts, what other documents were attached to the Office of the Vice President's response, if any?

To support po the payment of rewards, nag-attach po sila ng certification from Colonel Dante Pilachica and the Protective Intelligence Operation Reports for the third quarter of 2023.

If shown to you these certifications na minensyon mo, will you be able to identify the same?

Yes po.

Okay, showing to you, Madam Witness, certification dated September 30, 2023, pre-marked as Exhibit P-1-12-K. Also being shown on the screen, with the kind permission of this Honorable Presiding Officer.

What relation does this certification have sa sinabi mong inattach sa response ng office ng Vice President?

This is the same copy po ng certification attached to their response.

Ano naman ang observation or significance nitong certification?

Ito po ay inattach nila to support the payment of rewards. Under the Joint Circular po kasi, if it is for payment of rewards, it should be supported with documents evidencing success. And based on this document po, hindi ko po nakita yung particular accomplishment that will warrant the payment of rewards.

So itong certification na in-identify mo, compliant ito sa Joint Circular na pinagbasihan mo ng evaluation?

Hindi po.

Sinabi mo walang supporting documents, evidencing success. Ano ba dapat ang mga dokumentong supporting success ng operations?

Based po sa Joint Circular, wala pong in-identify doon. Ang sinabi lang is documents evidencing success. Pero based po sa evaluation ko dito sa dokumento na to, hindi ko po nakita yung particular accomplishment na proof of success po.

Also, earlier, sinabi mo na together with the Vice President's response, meron siyang inattached na tinatawag na Protective Intelligence Operations Reports. Tama?

Opo, tama po.

P-I-O-R, Protective Intelligence Operations Report, would you be able to identify them?

Yes, po.

Showing to you, Madam Witness. What was marked? What was pre-marked as exhibits P-1-12-L up to P-1-12-L-10, tell this honorable court.

If

these are the certifications on

the protective intelligence operation report that you mentioned.

Likewise, with the permission of the presiding officer being flashed on the screen for easy reference of the impeachment court.

Will the tech kindly check kung saan ang gagaling yung ingay na iyon? For

the record, witnesses perusing I presume counsel, exhibit P-1-12-1-1 up to P-1-12-1-10. The PIOR of the engagements of the Vice President, as well as the certification dated September 30, 2023, Exhibit P-1-12-K, respectively, Respondents Exhibit 1-116-OVP and Series. We

would also like to manifest for the record, Your Honor, that despite this being prosecution's exhibits, and Mark as well, separately, as defense exhibits, these being documents submitted to the COA ICFAO, Your Honor, the Office of the Vice President. Counsel for the Office of the Vice President or for the respondent refused to stipulate to these documents, Your Honor. For the record.

The Clerk of Court is directed to kindly instruct the tech to check what's wrong with the mics.

And the tech is

He is allowed to come here to plenary to look at it if necessary.

Counsel may proceed. I believe the witness is through perusing the documents.

Thank you. Thank

you, Madam Witness. Having gone over these documents, Madam Witness, P-1-12-L hanggang P-L-12-L-10. na reports ng Protective Intelligence Operations.

Ano-ano ang mga engagements na nakita mo sa mga reports na to?

Dun po sa mga engagement ni Vice President, yung attendance po niya sa mga meetings, sa mga commencement exercises po. Tapos dito naman po sa mga satellite offices niya, may mga tree planting activities po, mga courtesy

visits. and coordination meetings po. And lahat po nang naging engagement nila for the third quarters of 2023.

Yung mga nakalagay sa third quarter na report na sinabi mo, ganun din ang linagay sa first and second quarter na tinestify mo kanina?

Yes po, may mga activities na pareho po. Mga meetings, mga attendance po sa iba-ibang events. Tree planting meetings, award

ceremony, etc., Madam Witness.

Opo.

Okay. Sinabi mo rin kanina na hindi ito compliant sa Joint Circular. Dito sa mga sinabit na in-identify mo, compliant na ba ito sa

Joint Circular?

Hindi pa din po naipakita sa mga dokumentong ito yung particular accomplishment na will warrant the payment of rewards.

Pero on clarification

of the presiding officer, Tinanong kung ano ang hindi compliant, yung pagkaroon ba ng tree planting o yung sinasabi nilang activity in connection with confidential funds. Sa tree planting na yan, anong nakikita mo na activity in connection with alleged surveillance?

Yun po kasing nakalagay doon sa certification, nagkakaroon po sila ng surveillance activities. before yung mga activities na ito. Pero based po kasi sa evaluation ko, hindi po kasi napakita dito kung ano yung particular accomplishment that will warrant the payment of rewards. Gaya po sa isang activity na nakalagay nga po, ang probable threat is yung sa CTG, mga NPA, ganyan po. Hindi po makita sa mga dokumentong ito na... na itong probable threats na to, ano yung naging successful result? Meron bang nahuli sa mga ito? Ganun po yung hinahanap namin as support sa payment of rewards. Pero

itong sinasabi mong evidence of success, ilan ang NPA o ilan ang terorista, ilan ang komunistang nahuli? Hindi ba yan confidential information na hindi dapat nila i-divulge, Madam Witness?

Sa KOA po kasi, hinihingi po namin yun para mapatunayan talaga na naging totoo yung payment of rewards. So

hindi pwedeng sabihin na ay hindi napin pwedeng i-divulge kasi confidential yan. Kailangan pa rin under the joint circular na mapatunayan yung success ng panggastos ng confidential funds sa risulta na sinasabi ng nabawasan ng terorista, nabawasan ng insurgency, kailangan pa

rin document. Madam

Witness?

Yes po, para po mapatunayan yung pagbibigay ng payment of rewards.

After itong Office of the Vice President's response in relation sa third quarter expenditure, February 6 to September 30, 2023, at saka sa first and second quarter. Ano nangyari? What happened next after all of these response of the Office of the Vice President for the three quarters?

During po the evaluation ng responses sa dalawang AOM, nagkaroon po ng Committee on Good Government and Public Accountability hearings po noong November 2024. At dito po nagkaroon ng statement si Ms. Gina Acosta, ang Special Disbursing Officer ng OBP, na by the directive of VP Sara, binibigay po niya ang Cash Advance for Confidential Fund kay Colonel Raymond Dante Pilachica.

Before we go into that, Your Honor, please, Presiding Officer, this witness alluded or... has testified that there was a committee on good government and public accountability CGPA hearing. Kailan to? November 2024 po. For the understanding and appreciation of this honorable court, this was subject of a motion for judicial notice of the prosecution and the transcripts of that hearing as to its Actual occurrence as to what transpired, Your Honor, have been subject of judicial notice. Your Honor, Mr. Witness, Madam Witness, sinabi mo na nag-testify si Ms. Gina Acosta.

Nandun ka ba sa hearing na iyon?

Yes po, nandun po ako sa hearing na iyon.

Bakit ka nandun sa hearing na iyon?

Kasama po ako sa resource persons from COA na umatend po doon.

Nasubpoena ka ba?

Yes po.

Bakit ka sinopina?

Kasi ako po yung staff na nag-conduct ng evaluation po ng mga documents na sinubmit in relation sa likwidasyon ng confidential fund ng OBP at DepEd.

Okay, and you said that in that hearing of the Committee on Good Government and Public Accountability, Nag-testify ang isang Ms. Gina Acosta. Ito bang Ms. Gina Acosta yung sinabi mo kanina na Chief of Staff? Ay, hindi. Sino ba? SDO ng Office of the Vice President? Yes po, si Ms. Gina Acosta po. At nakilala mo siya sa hearing na yon? Na nandun talaga siya? Opo, nagpakilala po siya. Nagpakilala siya sa'yo?

Hindi po, doon sa hearing po, kaya na-identify ko po na

siya po yun. And anong sinabi niya? Anong narinig mong sinabi niya sa hearing na yan?

Na by the directive po of BP Sara, binibigay niya kay Colonel Raymond Dante Pilachica, head ng Vice Presidential Security and Protection Group, yung Cash Advance for Confidential Fund.

Na sinabi kay Gina Acosta, ng Vice President, na ibigay niya kay isang Colonel La Chica. Sino itong

Colonel La Chica? Siya po yung head ng vice-presidential and security group po noong time na yun.

Itong Colonel La Chica, hindi siya senior disbursement officer? Special disbursement officer?

Hindi po siya ang SDO.

Ano ang kinalaman ng isang head ng security sa disbursement ng Confidential Funds, kung alam mo.

Under po kasi sa Joint Circular, nakalagay po doon na sa responsibility ng SDO na siya yung mag-de-disburse ng cash advance. And meron din pong provision under 6.1.1 na under no circumstance shall cash advance for confidential fund be transferred from one accountable to another po.

So, Kung ano ang nakalagay sa circular na yan, 6.1.1, yun lang dapat ang officer na dapat mag-disburse ng pondo.

Yes po, CSDO lang po.

E paano kung ang vice president mismo, vice president, yung head ng agency, ang siya mismo nag-instruct kay Ma'am Gina Acosta, na bagay ni Gina Acosta,

Kanyang SDO, kay Colonel La Chica. Tama ba yun sa palagay n'yo o sa evaluation n'yo, Madam Witness?

Kindly turn on the mic of the counsel for respondent, Tech, and why is it off?

Hello. The witness is incompetent to answer that question.

If

she knows, counsel, witness may answer.

If

you know, Celine, if you don't, you can also say so.

Okay po, thank you po, Your Honor. Under po kasi sa Joint Circular, it is the SDO na magdidisperse ng cash advance. And ang participation po dito ng head of agency is to oversee, kasama po sa responsibility niya, to oversee the agency-wide use ng kung paano po ginagamit ang confidential fund.

So ang sagot sa tanong ay, Ang tanong ko ngayon, sa sinabi mo, sa palagay mo, bakit ka nabahala na si Ms. Acosta, I have not yet

asked

a question.

Let the counsel finish her question. Counsel, for response. Why

does it concern you, as you stated, that Ms. Acosta admitted to transferring the confidential funds to Colonel La Chica?

Are you done, Attorney Caponan?

Yes, Your Honor.

Yes, counsel, respondent. Your Honor,

the witness did not say that she was concerned about it. So that's the leading question.

Misleading,

sorry.

Kindly reform, counsel.

You already established that the witness heard Gina Acosta under oath testify that she was instructed by the Vice President to give the funds. What

observation or significance did you draw from the admission by Ms. Acosta in this Committee on Good Government and Public Accountability hearing? What observation or significance did you draw personally from this admission?

This is a direct violation po ng Joint Circular, specifically yung item 6.1.1 po.

Again, 6.1.1.

Are

you familiar? Are you competent to testify on what 6.1.1 is?

Yes po. Bakit? Kasi po, ang nakalagay dito is hindi po pwedeng ibigay ito ng SD o sa ibang officer po.

Your Honor,

please.

Counsel for respondent.

The question is unresponsive, Your Honor. She was asked, why are you competent to testify on 6.1.1? The answer, rather, is unresponsive.

Witness is directed to answer yes or no. If she is competent, she's going ahead of the horse.

Yes po, kasi ang basis po ng audit namin is the joint circular.

Okay. What next

did you do in relation? to the liquidation of the OVP's confidential funds after this committee hearing.

After po the committee hearing together, after din po na ma-evaluate yung mga liquidation documents and yung mga responses, I drafted po a notice of disallowance and sinabit ko po ito sa aking division chief for her review.

So ikaw mismo ang nag-draft ng notice of disallowance?

Yes, po.

Anong basis nito? Itong notice of disallowance?

Ang una po is yung direct, yung kanina pong nabanggit ko na yung directive ni BP Sara na ibigay ni Ms. Gina Acosta yung cash advance for CF kay Colonel La Chica, which is a violation of under 6.1.1 of the Joint Circular. And after the evaluation po nung responses, The amount of 261,300,000 was also disallowed kasi nga po yung payment of rewards amounting to 62 million were not supported with documents evidencing success. And yung purchases po nila ng supplies and provision of medical and food aid in a total amount of 199 million based on the acknowledgement receipts po, hindi ma-ascertain na these are for purchase of supplies, kaya po nanghingi ako ng additional documents po. And yung pang-apat po is, based sa evaluation ng mga acknowledgement receipts for the third quarter, may disbursement po doon for purchase of information na nabayaran before marilis yung cash advance na nagkakahalaga ng 300,000 pesos.

Okay, so you is dahil dito sa mga... reasons na yan, nag-issue ka ng notice of disallowance. If shown to you, itong notice, will you be able to identify the same?

Opo.

Your Honor, please, can we ask Attorney de la Cruz to show us?

This

has been pre-marked as Exhibit P-1-13-F, Your Honor, for the prosecution.

And for the record,

Respondents 1-9.

Please proceed, counsel.

Yes, Your Honor. Again, for the record, this is likewise. Respondents exhibit the same as prosecution, which, again, they refuse to stipulate on. How much, Madam Witness, was disallowed in your notice of disallowance?

Yung buong amount po na P375 million pesos.

P375 million. Anong period ang covered nitong P375 million na to?

Bale, ito po ay for the three-quarters of 2023. Tig-125 po per quarter.

And this is being flashed on the screen as well. Sino-sino ang responsible persons in connection sa notice of disallowance na in-issue ng COA-ICFAO dated March 31, 2026.

Ang mga persons po ay sina VP Sara, DSDO Ms. Gina Acosta, ang Chief Accountant Ms. Solieta Villa del Rey, at si Col. Raymond Dante Pilachica po.

Now you said that respondent, Duterte, Sara Duterte, is accountable. Why? Bakit accountable ang Vice President Sara Duterte?

Because she approved po the transactions and the utilization of the cash advance po.

Saan yan, saan nakalagay sa mga dokumento ang in-approve ng Vice President mismo? Yung sa accomplishment report po. sa mga lahat ng accomplishment reports. Ito naman, Ms. Gina Acosta. Why do you say that she is also accountable?

Kasi po siya ang special disbursing officer at responsibility po niya na i-disburs ang cash advance.

Okay. Pag sinabing accountable, hindi naman tayo accountant, ano sa layman's term ang ibig sabihin ng accountable?

May yung taong may pananagutan po dun sa pondo na binigay sa kanya. May pananagutan.

So ang Sara Duterte, Vice President, may pananagutan? Opo, tama po. Bakit? Anong nature ba ng pondo na yan?

Kasi po, ito is pondo ng bayan po. Pondo ng bayan.

In English naman, eh, public funds. Opo. Ms. Gina Acosta, bakit naman siya accountable?

Dahil siya po ang designated na special disbursing officer and responsibility po niya na i-disburs ang cash advance.

Okay. At bakit? Hindi ba niya ginawa yung kanyang responsibility ng mag-disburs?

Objection, Your Honor. Leading question.

Why do you say that she is an accountable officer? Reform counsel.

What?

No, you already did. I

reformed, Your Honor.

I know, I know, you already did. Please continue.

Pwede pong paulit yung tanong?

You mentioned that Gina Costa ay accountable officer rin. Bakit?

Dahil sa kanya po, ibinigay yung cash advance for, siya po ang dinisigdate na special disbursing officer at siya po yung accountable dun sa pag-disburs ng cash advance for confidential fund.

Sinabi mo, naging basihan mo ang joint circular.

Saan naman nakalagay ito sa joint circular na isang SDO ang dapat responsible sa pag-disburs? ng tinatawag na public funds.

Nakalagay po ito dun sa responsibility niya and gaya nung nagbanggit ko po kanina dun sa item 6.1.1 na hindi ito pwedeng i-transfer from one accountable to another. Incidentally,

pag ganyan sa mga companies yung mga naghahandle ng mga pondo, eh may bond. May bond tinatawag, no? Dito ba? Sa office of the Vice President? Accountable?

public disbursement officer. Saan kaya? Meron ba sa circular ang nakalagay na kailangan magbigay ng bond ang SDO? Your Honor, please.

Leading question.

I'll consider it preliminary, counsel, because I think it's a given that SDO should have a bond. Kindly answer, Madam Witness.

Nakalagay po ito sa joint circular. Your Honor, pwede po bang mag-refer ako sa Joint Circular?

Nakalagay po ito dun sa item 6.1.2. Sabi po dito, cash advances for CFN or IF shall be drawn by duly designated and banded SDOs or head of agency for the implementation of a program, activity, and project.

May I

proceed?

So sa

binasa mo, ang SDO ay dapat magbigay ng bond.

Do you have any knowledge if this Gina Acosta gave a bond pursuant to the joint circular provision that you led?

Yes po, naka-attach po ito dun sa liquidation documents. Required po ito sa joint circular.

At magkano naman kung ang amount ng Office of the Vice President Confidential Funds ay 500 million pesos? Magkano naman ang bond na sinabi mo naka-attach ang dokumento sa mga sinubmit ng OVP? Magkano ang bond?

Hindi ko na po maaalala yung kung magkano, pero based po sa evaluation ng mga documents, enough naman po yung band ng SDO para i-cover yung cash advances niya.

If the amount is stated, is the amount stated, if you recall?