MANILA, Philippines — A former Office of the Vice President (OVP) special disbursing officer has again come under intense scrutiny after admitting that she handed over ₱125 million in confidential funds to a security official despite questions surrounding his authority and accountability to handle the money.
During the Senate impeachment proceedings involving Vice President Sara Duterte, former OVP special disbursing officer Gina Acosta confirmed that she released the cash to then Vice Presidential Security and Protection Group chief Col. Raymund Dante Lachica after withdrawing the funds from Land Bank in December 2022. Acosta maintained that the transfer was made on Duterte’s instruction.
But the testimony has put a spotlight on a crucial issue: government rules governing confidential funds place strict accountability on the designated disbursing officer, while Lachica was neither identified as the OVP’s special disbursing officer nor covered by the same accountability arrangements cited in the proceedings.
‘I Would Not Have Given It Without Her Approval’
Acosta told the impeachment court that she would not have handed over the ₱125 million to Lachica without the Vice President’s approval. She said Lachica was considered knowledgeable about implementing confidential operations and was expected to submit utilization reports after receiving the money.
However, when questioned by Senate impeachment court presiding officer Sen. Francis “Chiz” Escudero, Acosta acknowledged that disbursing confidential funds was not part of a security officer’s job and could not point to a provision in the applicable rules authorizing a security officer to perform that function.
That admission has become one of the most significant points raised in the ongoing examination of how the OVP’s confidential funds were handled.
COA Rules Under the Spotlight
The controversy centers on Joint Circular No. 2015-01, the government rules governing confidential and intelligence funds. According to testimony cited during the proceedings, confidential cash advances entrusted to an accountable officer cannot simply be transferred from one accountable person to another outside the prescribed process.
A Commission on Audit (COA) auditor testified that Acosta’s transfer of the money to Lachica violated the rules because the funds had been entrusted to the special disbursing officer and could not simply be passed on to another official.
A House committee report from earlier investigations also stated that Lachica and another security officer who handled confidential funds were neither bonded nor employed by the respective offices involved, raising further questions about safeguards over the handling of public money.
Lachica’s Name Missing From Key OVP Documents
Another issue that emerged during the hearings was the paper trail.
Acosta confirmed that Lachica’s name did not appear in key OVP documents submitted to COA, including physical and financial plans, accomplishment reports, liquidation reports and certifications connected to the confidential fund transactions.
Acosta said she relied on utilization documents and information submitted after the funds were released, while maintaining that Lachica had the operational expertise she herself lacked. But critics and prosecutors have questioned whether operational expertise can substitute for the formal accountability and procedures required under government auditing rules.
The Bigger Question: Who Was Accountable for the Cash?
The ₱125-million handover is now more than a question of who physically received the money. It has become a test of who was legally and administratively accountable for confidential funds once they left the hands of the designated disbursing officer.
Acosta has insisted that she acted under instructions from Duterte. The prosecution, meanwhile, argues that her testimony is significant in establishing the chain of decisions behind the release of the funds. Those claims remain part of the ongoing proceedings and should ultimately be weighed against the evidence presented by both sides.
The case has also drawn renewed attention to Lachica’s role. The Philippine Army previously confirmed that he remained on unattached or unassigned status after being relieved as chief of the Vice Presidential Security and Protection Group in 2025. Reports also said the Armed Forces of the Philippines had earlier indicated it would look into possible administrative liability involving officers linked to the confidential fund controversy, although no final result had been publicly disclosed in the reports reviewed.
Why This Matters
At the heart of the controversy is a simple but consequential question: Can a government official follow an instruction to transfer millions in confidential funds if the transfer appears to fall outside established accountability rules?
As the proceedings continue, Acosta’s testimony may prove pivotal—not only because of who allegedly ordered the release, but because it has exposed potential gaps between official instructions, operational practice and the government’s own rules on safeguarding public funds.
For now, the ₱125 million remains at the center of a controversy that is far from over—and the unanswered questions surrounding who controlled, disbursed and ultimately accounted for the cash could continue to shape the proceedings in the days ahead.
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