2026 ImpeachmentTracker tracks claims made in the impeachment trial and the evidence cited for them. Status labels describe the state of evidence in the proceeding — never guilt, innocence, or a predicted verdict. This is an independent, solo-developer civic project; corrections are welcome. Read our methodology & disclaimers.

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Impeachment Trial - Day 14

Presiding Officer Francisco "Chiz" Escudero ruled that a Commission on Audit (COA) witness could testify from her prepared tabulation and summary of acknowledgment receipts as an exception to the original document rule, and ordered those tabulations marked at the appropriate time. The COA witness testified for the prosecution on Article I, stating that several OVP activities charged to confidential funds fell outside the uses permitted under Joint Circular 2015-01 and describing a cash-advance transfer she characterized as a violation of item 6.1.1. The prosecution stated three subpoenaed witnesses remain lined up for the next hearing.

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Session record

Claims introduced or updated

  • No new standing claim cards were added this session; four existing cards were materially updated.
  • "The ₱612.5M confidential-funds charge" was updated with a COA witness's testimony that OVP activities charged to confidential funds — including a DepEd partners' appreciation night, Christmas activities, tree planting, gift-giving, wheelchair distribution, medical missions, and coordination meetings — are not among the uses permitted under Section 4.8 of the Joint Circular, and identifying VP Sara Duterte as the accountable officer as head of both the OVP and DepEd in 2023.
  • "COA witness: Joint Circular 2015-01 requires strict compliance for confidential funds" was updated with testimony that OVP Special Disbursing Officer Gina Acosta stated at a November 2024 committee hearing that, by VP Sara Duterte's directive, she gave the confidential-fund cash advance to a colonel, which the witness characterized as a violation of Joint Circular item 6.1.1 barring transfers between accountable officers.
  • "COA's ₱375M disallowance" was updated with testimony that, after the OVP filed a petition for review on February 5, 2025, the COA Commission Proper on April 10, 2026 affirmed a notice of disallowance against the OVP totaling ₱73,287,000 — ₱69,787,000 for payment of rewards and ₱3,500,000 for supplies.
  • "What COA's 'clean opinion' does and doesn't cover" was updated with testimony that a settled COA account may be reopened before the three-year settlement period lapses if the transaction is tainted with fraud or collusion, or if new material evidence is discovered.

Evidence & exhibits

  • The COA witness identified the Audit Observation Memorandum shown in court (marked P-1-12-I for the prosecution and Exhibit 1-106 for the respondents) as the same copy issued by COA to the OVP.
  • Presiding Officer Escudero ordered the witness's tabulations and summaries of the acknowledgment receipts to be marked by the Clerk of Court at the appropriate time.
  • Counsel identified multiple AFP certifications for reward payments by exhibit number, including Prosecution Exhibit P-1-22-E dated September 25, 2023, P-1-22-F dated December 10, 2023, P-1-22-G dated December 12, 2023, and P-1-22-H dated July 1, 2024, and stated these are likewise defense documents.
  • The witness testified that the OVP's August 27, 2024 response to the third-quarter AOM included acknowledgment receipts, a certification from Colonel Raymond Dante Pilachica together with Protective Intelligence Operations Reports supporting payment of rewards, and a warrant register.

Court rulings

  • Presiding Officer Escudero ruled that the COA witness may testify based on her tabulation under Rule 130, Section 3C in relation to Section 7, as an exception to the original document rule.
  • Presiding Officer Escudero ruled that the witness may refer to her prepared tabulation and summary of the acknowledgment receipts, without prejudice to the defense's reservation that future witnesses may still individually identify specific receipts.
  • Presiding Officer Escudero ruled that the witness could answer based on her recollection of Gina Acosta's testimony at the House of Representatives, which the witness said she personally heard.
  • Presiding Officer Escudero directed respondent's counsel to submit copies of their pre-marked acknowledgment receipts covering the last quarter of 2022 and the first three quarters of 2023 for both the OVP and DepEd by the next day.
  • Presiding Officer Escudero confirmed that three witnesses are already lined up under subpoena for the next hearing and that new subpoenas will be issued for any witnesses not reached or added for the following week.

Open questions

  • How will the impeachment court resolve the parties' dispute over whether the authenticity of the acknowledgment receipts is deemed established by agreement, with identification dispensed with?
  • How will the court act on the prosecution's motion for judicial notice regarding the transcripts and occurrence of the November 2024 CGPA hearing?
  • What testimony will the three subpoenaed prosecution witnesses — Ms. Maribic Pareja, Mr. Edward Fajarda, and a third witness whose name is unclear in the session audio — provide at the next hearing, and will additional witnesses be added?
  • Will future defense witnesses exercise the reserved option to individually identify specific acknowledgment receipts rather than relying on the marked tabulation?

Claims updated in this session