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.

Sen. Vicente C. Sotto III placed on the record his view that prosecution counsel had generally been allowed to answer in the prior sitting, and identified Republic Act No. 6085 in explaining the distinction he drew between an alias attached to a person and a fictitious name.

Sen. Erwin Tulfo asked Col. Manaros Boransing about funding for the 2023 Youth Leadership Summits and Information Education Campaigns, the request for the certification, and whether the division had received DepEd rewards or incentives. Boransing said the division had received no DepEd funds in 2023, that Undersecretary Mempin requested the certification through the chain of command, that he did not know it would be used in confidential-fund liquidation, and that similar certifications had been sought from other Army CMO units. In a later round with Col. Magtangol Panopio, Tulfo asked whether the programs were community-relations activities or intelligence gathering; Panopio limited his knowledge to civil-military operations and said he could not address intelligence-unit activity or the distinction between confidential and intelligence funds in the context at issue.

Sen. Risa Hontiveros examined Boransing on the limits of his division's knowledge and certification. He said no DepEd funds had been released to the 1st Infantry Division in 2023, that his certification mentioned neither DepEd funds nor the correctness of any expenditure, and that he had no personal knowledge of how DepEd spent confidential and intelligence funds. With Panopio, she pursued the same limit: his certification concerned the conduct of activities, not DepEd spending; he also said teacher coordination with the Army had continued over the years.

Sen. Joel Villanueva asked Boransing what purpose had been given for the requested certification and what it covered. Boransing said no purpose was stated, described the certificate as recording activities and participating agencies, and said intelligence work could inform preparation and target selection but was not conducted during the Youth Leadership Summit or Information Education Campaign itself; he did not claim expertise on intelligence funding or proof that an informer's information produced a particular result. Villanueva then asked Panopio about his own certification and duties. Panopio said no specific purpose was given, his certificate concerned the activities, and he did not know it would form part of a COA liquidation report; he said his certification had no relation to the reported PHP 15.54 million in rewards to informers.

Senate President Sherwin T. Gatchalian asked Boransing whether DepEd supplied confidential or surveillance information for the Youth Leadership Summits and Information Education Campaigns. Boransing said none was supplied to the 1st Infantry Division, described DepEd's role as coordination around the youth participants, and said AFP intelligence was used in choosing locations. Gatchalian later tested the language of Panopio's certification: Panopio described information from DepEd as community conditions and, as an example of confidential material, personal circumstances of students; he said locations were selected through planning and coordination with local governments and other agencies.

Sen. Raffy T. Tulfo asked about the reported PHP 15.54 million in rewards, including whether recipients might have been Army operatives, whether DepEd's input to Youth Leadership Summits was confidential, and whether the Army received DepEd confidential funds. Boransing said he had no knowledge of rewards to operatives or their legality, identified DepEd as part of the interagency technical working group, and confirmed that the 1st Infantry Division received no DepEd confidential funds in 2023. Tulfo later asked Panopio about the history of the Youth Leadership Summit; Panopio said he had participated for about five years, that the program predated Vice President Duterte's tenure at DepEd, and that prior DepEd leaders had participated.

Sen. Panfilo "Ping" M. Lacson examined Boransing's ability to know whether DepEd funds had reached the 1st Infantry Division and the scope of his certification. Boransing said the division found no transfer records but acknowledged that he was not an expert on how funds could be released through other offices; he also said he did not know that his certification would be used for confidential-fund liquidation. Lacson later compared Panopio's certification with Colonel Sangdaan's and asked about their closely similar language. Panopio said the wording reflected commonly used military doctrine and reporting format, not coordination between the two officers; Lacson also asked about the age range of Youth Leadership Summit participants.

Sen. Paolo Benigno "Bam" Aquino asked Boransing to compare the estimated cost of the eight Youth Leadership Summits with the reported PHP 15 million in spending for information or surveillance. Boransing estimated the Army's cost at about PHP 30,000 per activity, said local governments provided items such as meals and shirts, and said he did not know what DepEd or other agencies spent. When asked for his reaction to the reported amount, Boransing declined to offer one as an active Armed Forces officer while the impeachment proceedings and COA matter remained pending.

Sen. Francis "Kiko" Pangilinan asked Boransing whether his office coordinated with DepEd security officer Colonel Dennis Nolasco on gathering confidential information for the Youth Leadership Summits and Information Education Campaigns. Boransing said no, described ordinary DepEd coordination as concerning matters such as schedules, parental consent, and classroom use, and said he was not the expert to certify how confidential funds were spent. Pangilinan asked Panopio the corresponding questions; Panopio said he personally had no coordination with Nolasco, while the request for his certification came from Undersecretary Mempin through his division commander.

Sen. Pia S. Cayetano asked how the Army's youth-focused programs had changed since their early-2000s origins, including in response to technology-enabled recruitment. Boransing said the programs had adapted, including through new instructors and participation by TESDA and other agencies; he described the effort as involving Army coordination with local governments and other stakeholders rather than an Army-only undertaking.

Sen. Alan Peter Cayetano asked the prosecution to distinguish an irregularity from illegality or fraud when a Special Disbursing Officer transfers confidential funds to another person involved in field operations. Prosecution counsel answered that the Joint Circular prohibited transfer of possession to another unbonded, non-SDO recipient and characterized that as illegal; counsel identified the SDO, accountant, and agency head as accountable officers. Cayetano then sought clarification of the prosecution's prima facie theory, and counsel said its position was that a presumption of misappropriation arose.

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.