VP Sara Duterte Impeachment: Acosta Testimony Reveals Procedural Failures, Not Corruption

VP Sara Duterte Impeachment: Acosta Testimony Reveals Procedural Failures, Not Corruption

By Bing Jabadan – TheNATIONWEEK.com | August 26, 2026

MANILA, Philippines – Former Office of the Vice President (OVP) special disbursing officer Gina Acosta’s recent testimony before the Senate Impeachment Court may have starkly exposed critical gaps, irregularities, and systemic non-compliance within the OVP’s management of confidential funds.

However, legal expert Anthony Ludalvi A. Vista counters that while Acosta revealed significant administrative shortcomings, her statements, when rigorously measured against the constitutional standard for impeachment, fail to establish the essential element of corruption against Vice President Sara Duterte.

Distinguishing Administrative Lapses from Criminal Intent: A Deeper Look

Vista, a Canada-based lawyer and former Assistant Special Prosecutor at the Office of the Ombudsman with a track record of securing convictions in corruption cases, posted a compelling analysis on his Facebook page that illuminates six key areas that delineate administrative oversight failures from impeachable offenses:

Duterte’s Directives: Agency Authority, Not Corrupt Intent

Acosta confirmed Vice President Duterte’s direct instruction for the fund release to Col. Raymund Dante Lachica, former OVP chief security officer, underscoring her indispensable approval for such transfers. This establishes Duterte’s oversight, consistent with her statutory responsibility as head of the agency over confidential funds under Joint Circular No. 2015-01, which includes approval and final sign-off authority. The testimony confirms her legitimate management role; it does not substantiate criminal intent, fund diversion, or personal gain.

Absence from Field Payments: Operational Necessity, Not Proof of Fraud

Acosta’s reliance on post-operation reports rather than direct presence during on-site disbursements is a critical point. This operational separation between financial accountability and field execution aligns with the sensitive nature of confidential activities involving informants and surveillance. While raising questions about the immediate verification of document reliability, it does not, by itself, prove fabricated transactions or misappropriation. Independent corroborating evidence of actual fund diversion remains unpresented.

Lachica’s Role: Operational Function, Not Evidence of Theft

The use of Lachica, the OVP’s security officer, for executing confidential activities, despite his not being the designated disbursing officer or fidelity-bonded, represents a compliance violation. This procedural lapse, however serious, does not automatically equate to corruption. Acosta did not testify that Lachica misappropriated funds, returned money to Duterte, deposited public funds into private accounts, or fabricated operations. The violation is one of procedure, not of proven graft.

Advanced Liquidation: Administrative Failure, Not Fabrication of Transactions

Acosta’s admission of submitting liquidation reports prior to the collection of all receipts, citing overlapping deadlines and multi-location operations, indicates incomplete documentation and premature reporting. This may warrant audit disallowance or administrative sanction. However, delayed or missing receipts are not conclusive proof that the reported transactions never occurred or that public funds were stolen.

Aliases on Receipts: Consistent with Confidentiality Protocols, Not Fraud

The scrutiny over receipts bearing aliases like “Pagong” and “Pusa” is understandable. Yet, as confirmed by COA, the relevant circular does not expressly prohibit aliases – a practical consideration for protecting sources and operatives whose anonymity is paramount. The use of assumed names, on its own, does not prove fictitious recipients. Evidence demonstrating that no actual person existed behind these aliases is required to establish fraud, a showing not yet made.

Questioned Expenses: Fund Usage Interpretation, Not Misappropriation

Challenges to expenses for items such as safe houses, medical assistance, and food support as being outside authorized purposes are a matter of interpretation within the circular, which broadly permits operational costs including information gathering, safe houses, supplies, and informant rewards. Even if certain expenditures are deemed misclassified, an improper charge to confidential funds is distinct from the criminal act of taking money for personal enrichment. Fund misapplication may lead to disallowance, but it does not automatically constitute bribery, embezzlement, or graft.

The Fundamental Distinction: Regulatory Violation ≠ Criminal Act

According to Vista, Acosta’s testimony unequivocally exposed significant procedural and documentary lapses. These issues could lead to disallowances, reimbursement orders, or administrative liability. However, as underscored by the Supreme Court in Martel v. People, regulatory violations do not automatically establish corruption. Graft, for impeachment purposes, demands proof that public money was dishonestly taken, diverted, or used for unlawful or private benefit. That constitutional threshold, based solely on Acosta’s testimony, has not been crossed.

Vista noted that Acosta did not testify that Vice President Duterte personally received any funds, nor did Acosta identify any kickback, private account, or personal benefit. Crucially, she did not confirm that operations were staged or that named recipients were nonexistent. While these grave allegations may potentially be substantiated through other evidence, the testimony presented currently delineates procedural and compliance shortcomings, rather than the clear and convincing evidence of bribery, corruption, or high crimes required to remove a sitting Vice President.

The Senate must rigorously examine these lapses, demand complete documentation, and meticulously weigh all evidence, Vista said, pointing out that accountability must be grounded in the factual evidence presented, not on speculation, suspicion, or the elevation of procedural violations to the level of constitutional crimes. The integrity of the impeachment process demands this crucial distinction, the lawyer added.icion, or the elevation of procedural violations to the level of constitutional crimes. The integrity of the impeachment process demands this crucial distinction, the lawyer added.

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