The first article in the impeachment complaint against Vice President Sara Duterte accused her of allegedly misusing and irregularly liquidating hundreds of millions of pesos in confidential funds allocated to the Office of the Vice President (OVP) and the Department of Education (DepEd).
The impeachment article, contained in Committee Report No. 261 linked to House Resolution No. 989, alleged that Duterte committed culpable violation of the Constitution, graft and corruption, and betrayal of public trust through the supposed mishandling of P500 million in OVP confidential funds and P112.5 million allocated to DepEd.
According to the complaint, Duterte assumed office as vice president on June 30, 2022, while also serving as Education secretary, giving her authority over two agencies with access to confidential funds governed by strict rules on disbursement and accountability.
The article claimed that although surveillance operations were not part of the OVP’s mandate, Duterte still sought substantial confidential fund allocations for the office shortly after assuming office.
One of the main allegations centered on the reported release of P125 million in confidential funds to the OVP during the fourth quarter of 2022. The complaint stated that the entire amount was allegedly spent and liquidated within just 11 days, from December 21 to December 31, 2022.
The impeachment article argued that the rapid disbursement and liquidation of the funds, despite several non-working holidays within the period, raised doubts over whether the transactions were legitimate and properly documented.
The complaint also cited a Commission on Audit (COA)-flagged expense involving around P16 million reportedly used for “safe house rentals.” Some rental costs allegedly reached as high as P250,000 per day, which lawmakers said appeared excessive and questionable.
The same pattern of alleged irregularities supposedly continued in 2023 involving another P375 million in OVP confidential funds and P112.5 million for DepEd, according to the impeachment article.
Lawmakers further alleged that safeguards under existing government auditing rules were bypassed by transferring confidential funds through intermediaries, including military personnel and private individuals who allegedly had no authority to receive or disburse such funds.
The article also accused Duterte of causing the preparation of falsified liquidation reports and certifying under oath that the funds had been properly used despite allegedly lacking credible supporting documents.
One example cited involved P15.54 million in DepEd confidential funds reportedly allocated for Youth Leadership Summits and information campaigns linked to the Philippine Army. However, the article claimed some military officials whose signatures appeared in supporting documents denied receiving any funds.
The impeachment article also referenced testimonies presented during House hearings, where witnesses allegedly claimed that funds were released upon Duterte’s instructions to individuals outside official disbursement channels. Some witnesses also alleged they were instructed to sign liquidation reports without being shown supporting documents.
According to the complaint, COA’s Intelligence and Confidential Funds Audit Office confirmed that the OVP received a total of P500 million in confidential funds while DepEd received P112.5 million, all of which were reportedly declared fully utilized.
The article further cited a COA decision dated April 10, 2026, upholding a notice of disallowance amounting to P73.287 million involving the OVP’s 2022 confidential funds, as well as a separate disallowance covering the entire P375 million allocation for 2023.
Additional allegations stemming from the National Bureau of Investigation (NBI) questioned document reports dated May 28, 2025, which supposedly found similarities in handwriting across multiple acknowledgement receipts submitted by the OVP and DepEd.
The impeachment article also cited Philippine Statistics Authority (PSA) certifications indicating that hundreds of names listed in acknowledgment receipts could not be verified through birth, death, or marriage records. Some unusual names mentioned in the complaint included “Mary Grace Piattos,” “Milky Secuya,” and “Kokoy Villamin.”
The complaint additionally referenced affidavits from former OVP staff member Ramil Madriaga, who allegedly claimed Duterte personally instructed him to deliver confidential funds to different locations in Laguna and Quezon City to individuals not legally authorized to receive them.
The impeachment article also accused Duterte of attempting to obstruct legislative investigations by allegedly directing then-chief of staff Zuleika Lopez to ask COA not to comply with a subpoena issued by the House of Representatives.
The article concluded that the alleged speed of fund releases, questionable documentation, use of unauthorized intermediaries, and supposed fabrication of records pointed to what lawmakers described as a “systematic scheme” to divert public funds and evade accountability.