A completed audit ruling on the confidential funds tied to Vice President Sara Duterte could give the Impeachment Court firmer footing as it evaluates the case, Senate Majority Leader Juan Miguel “Migz” Zubiri argued Wednesday, as he pressed the Commission on Audit (COA) to bring its review to a close.
Throughout the proceedings, Zubiri noted, participants on both sides—prosecutors, defense counsel, and witnesses alike—have flagged that several COA conclusions are not yet final because remedies within the audit process are still on the table.
He framed his request as a call for COA to wrap up its work without stepping on the commission’s constitutional independence or the due process owed to the parties involved.
“Can this court make representations with the COA, if possible, during the duration of this trial, so that we may be guided as judges, can they make their findings already with finality? Who knows, they may say that there was actually no wrongdoing and that this Article is already settled. But if they say that the violations were indeed too glaring, then we, as judges, will also have clarity on whether there was really a misuse of funds,” he said.
In Zubiri’s view, COA holds the decisive role, since the commission “determines whether there has been any misuse of funds by government agencies before the matter is brought before another court, such as the Sandiganbayan.”
He also pointed to the timeline. “This is an appeal to the COA. I know there is what you call a due process for the parties, but I think the filing for the motion for reconsideration was done a few months ago … The findings came out 2024 or 2025, medyo matagal na,” Zubiri said. Given that a reconsideration motion had already been filed by the Vice President, he suggested it would be sensible for the commission to arrive at a definitive ruling.
Presiding officer Francis Escudero pushed back on the mechanics of the request, saying the court had no authority to force COA’s hand. “The Commission on Audit is an independent constitutional commission, and I doubt if we would be well within our rights to compel them, similar to a mandamus, to act one way or the other on this matter,” he said. He added that the window for Duterte and officials from her office to file for reconsideration remained open.
Escudero drew on jurisprudence to make a further point: the court need not wait for COA to reach finality before ruling on the charges. “There are cases decided by the Supreme Court to the effect that a final determination of COA is not necessary for a case to be heard and tried,” he said, noting that nothing bars the court from acting on the evidence already before it in the pending articles of impeachment.
