Commission on Audit (COA)
Constitutional audit body
Independent constitutional body that audits government agencies, including the OVP and DepEd confidential-fund disbursements at issue in Article I. COA findings are cited by both the House prosecution and the defense.
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Claims attributed to Commission on Audit (COA) (2)
COA's ₱375M disallowance
The Commission on Audit issued a Notice of Disallowance dated March 31, 2026 holding VP Sara Duterte and three other OVP officials personally liable for P375 million in 2023 confidential-fund disbursements, citing insufficient documentation of claimed intelligence and surveillance activities.
What COA's "clean opinion" does and doesn't cover
COA issued an unmodified ('clean') audit opinion on the OVP's overall financial statements for recent fiscal years even as it separately disallowed specific confidential-fund disbursements for lacking documentation.
Sessions where their statements were tracked (6)
These are the trial sessions where claims attributed to Commission on Audit (COA) arose. This is a transitive relationship — it does not imply attendance or participation.