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DepEd credit notice shows COA allowed use of confidential funds — Defense

The defense team of Vice President Sara Duterte on Aug. 11, 2026 highlights a Commission on Audit (COA) credit notice covering the Department of Education’s confidential funds, saying the issuance showed the agency’s liquidation had been allowed in audit. Defense lawyer Michael Wesley Poa said the credit notice was issued in August 2024 for DepEd’s use of confidential funds in the first and second quarters. Poa said this meant COA 'did not see an issue in the use of confidential funds' at that point, while acknowledging that the credit notice could still be reopened if material new evidence emerges within the prescribed period. He also pushed back against treating the notice of disallowance involving the Office of the Vice President’s confidential funds as a final finding, saying the OVP remains within the 180-day period to seek a review or appeal before COA. Poa stressed that the defense had long raised the existence of the DepEd credit notice and said the public should consider it alongside the fact that COA rules allow such a notice to be reopened if material new evidence emerges.

VIDEO BY JAMES DANIO

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Transcript
00:00It's a matter of fact, in fact, dati pa namin sinasabi at kahit nung mga committee hearings pa lang
00:06na talagang may credit notice yung DEML, obviously that's not something that was being highlighted even by the media
00:14but yun ang fact, I think it was August 9, 2024 when DEML received its credit notice
00:22so at least na nalabas na ngayon in open court na yun talaga yung status
00:28and that's also why I was asking the witness the other day when I was doing a cross
00:33kung alam ba niya yung status ng DEML at kung alam niya ano ang kisipin ng credit notice
00:37but as the witness mentioned earlier, it's also a fact that a credit notice may be reopened
00:45meaning kahit na settle na yung account, it may be reopened
00:48so tignan natin kung anong mangyayari dito sa credit notice at all
00:54because I noticed that emphasis was also being made on if a credit notice can be reopened
01:00but sa amin ngayon, on the part of the defense, at least nalabas na talaga categorically
01:07hindi na may credit notice ang debt debt for the first and second quarter ng paggamit ng confidential funds
01:13Just to laymanize it, what does it mean?
01:15Ang credit notice simply means na after evaluation po ng commission on audit,
01:20ng liquidation report, ng mga submission at ng pagod sa AOM,
01:24stay allowed in audit yung nangyaring paggamit ng confidential funds
01:32yung wala silang mahigitang issue sa paggamit ng confidential funds
01:47You
02:06You
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