September 1, 2026

Col. Manaros M. Boransing II testified that his duties as the 1st Infantry Division's civil-military operations officer included advising the commander, drafting plans, supervising implementation and collecting data from subordinate units.

Boransing described YLS as a longstanding inter-agency Army program and testified that the 1st Infantry Division received no DepEd funds of any source for its 2023 YLS and IEC activities.

Boransing said he did not know that his certification would be used in DepEd's COA response, that the document stated no purpose and mentioned no funds, and that it certified the conduct of the activities and the participating agencies' contributions.

Col. Magtangol G. Panopio testified that he formally learned during the October 17, 2024 House hearing that DepEd had used his December 5, 2023 certification as a liquidation document; he said the certification attested that YLS activities occurred in his unit's area, not to money or funds.

Panopio said the DepEd information mentioned in his certification could have been a mixture of open-source and confidential inputs from teachers, while maintaining that the certification did not address DepEd's spending or the reported reward payments.

The prosecution offered Boransing's testimony to show that the 1st Infantry Division conducted its 2023 YLS and IEC activities without DepEd confidential funding and that his certification did not identify information sources, informer payments or a link to DepEd confidential funds.

The prosecution argued that DepEd submitted Army certifications to COA as support for ₱15.54 million reportedly paid as rewards from confidential funds, although the cited activities were planned, funded and conducted by the Army and local governments.

After the parties narrowed the AFP proof, the prosecution offered Panopio to show that he did not know his certification would be used in DepEd's confidential-fund liquidation and that his unit did not receive or know of receiving confidential information from DepEd for the activities.

The defense agreed to stipulate that DepEd transferred no confidential funds to the Army or AFP for the YLS and IEC activities, but refused to stipulate that no confidential or intelligence information was shared.

The defense argued that the certifications described collaboration with DepEd and that one stated the summit locations were identified through information primarily obtained from DepEd.

The defense declined to stipulate that the officers were unaware their certifications would be used in DepEd's COA response, pointing to language that the documents were issued for whatever legal purpose they might serve.

Risa Hontiveros asked what Boransing's certification covered; he said it mentioned no funds and certified that the activities occurred with the participation of the named agencies.

Senate President Sherwin Gatchalian asked whether DepEd supplied confidential or surveillance information for the activities; Boransing said the 1st Infantry Division received none and described DepEd's inputs as open-source information about students.

Bam Aquino asked about the cost of YLS activities and DepEd's contribution; Boransing described the Army's share as modest coordination expenses and said he did not know how much DepEd spent.

Alan Peter Cayetano asked the prosecution how it characterized a transfer of confidential funds away from a special disbursing officer; Robles called it illegal and said the prosecution's theory invoked a prima facie presumption of misappropriation.

Panfilo Lacson observed that Panopio's and Carlos Sangdaan's certifications used similar second-paragraph language; Panopio denied coordinating with Sangdaan and attributed the resemblance to common military doctrine and reporting formats.

Gatchalian pressed Panopio on what information DepEd supplied. Panopio said he assumed it came from teachers on the ground and could be a mixture of open-source and confidential information used to plan where activities were needed.

Erwin Tulfo asked whether the YLS and IEC were community-relations rather than intelligence-gathering activities; Panopio agreed and limited his answer to civil-military operations.

In a later exchange with Hontiveros, Panopio said he had no knowledge of DepEd's confidential fund but that teachers' ground-level coordination with the Army continued after those funds ended.

The court barred testifying witnesses from possessing or accessing communication devices or receiving prompts until they were discharged, and directed the clerk to secure the devices and obtain confirmation from each witness.

The chair ordered that the stipulated COA, DepEd, AFP-certification and related documents required no further proof apart from completing the witness narration.

The chair sustained an objection after prosecutor Reynaldo Robles described the questioned expenditure as disallowed, stating that the record contained no evidence of a COA disallowance.

After the prosecution invoked a prima facie presumption of misappropriation, the presiding officer clarified that the burden of evidence may shift but the burden of proof remains with the prosecution.

The court directed continued exhibit marking at 4 p.m., distribution of USB and hard-copy sets of bank submissions after court review, and adjourned trial until 10 a.m. on September 2, 2026.

Boransing identified his January 1, 2024 certification and described YLS as a longstanding inter-agency Army program.

The parties stipulated to identified COA memoranda, DepEd correspondence, AFP certifications and related records, and the chair ordered that no further proof of those documents was needed apart from completing the witness narration.

After Boransing's direct examination, the defense declined to cross-examine him and senator-judges questioned him before he was excused.

The parties narrowed the remaining AFP proof, Panopio took the oath, and the prosecution examined him on his December 5, 2023 certification and when he learned of its use by DepEd.

The defense declined to cross-examine Panopio; senator-judges then questioned him, and the court excused him before addressing exhibit marking, bank submissions and the next trial day.

The parties did not resolve whether the military officers knew how DepEd would use their certifications: the prosecution offered Panopio to show he lacked that knowledge, while the defense refused to stipulate to the proposition.

The scope of DepEd information shared with the Army remained contested: Boransing described open-source inputs to the 1st Infantry Division, while Panopio said teacher-supplied information in his unit's coordination could be a mixture of open-source and confidential material.

The chair said COA had issued a credit notice covering the funds, retained three years to change its findings, and had made no change as of the session.

After Boransing and Panopio were excused, the prosecution said Poa would be its first witness on September 2 and a PSA representative would follow if time permitted.