MANILA, Philippines — A Special Disbursing Officer (SDO)'s job is not merely ministerial, and the officer may be held accountable for questionable cash disbursements involving public funds entrusted to him or her, Senator-judge Panfilo "Ping" Lacson said Monday.
Lacson made the point while questioning former Office of the Vice President SDO Gina Acosta, who confirmed during the impeachment trial of Vice President Sara Duterte that there were no official receipts for some P75 million in medical and food expenses for the OVP's confidential activities.
"Is your work as SDO ministerial, where you merely prepare and sign PFP (physical and financial plan)? Do you exercise oversight or do you just prepare, sign and approve based on what Col. Lachica says?" Lacson asked in his interjection, referring to Acosta's role in preparing and signing the PFP.
"You must remember you have fiduciary responsibility. If you are merely doing ministerial work, you are not doing your work and you may be held accountable," he added.
Under questioning by Lacson, Acosta acknowledged that she had fiduciary responsibility.
She also said that after encashing the confidential fund checks, she would inform OVP security officer Col. Raymund Dante Lachica and would release the cash to him. The amounts would vary depending on Lachica's stated object of expenditures.
Acosta said that in the last quarter of 2022, the entire P125 million she withdrew was released to Lachica.
For the first quarter of 2023, she said she released around P80 million or more to him, based on his object of expenditures.
She also testified that cash was released to Lachica after subsequent withdrawals in the second and third quarters of 2023.
Lacson also reminded Acosta that she may be held answerable for supplies such as food, furniture and medicines, even if they are to be used in confidential activities.
"From what I know, the purchase of supplies like tables, chairs, and medicines even if used for confidential activities must be covered by official receipts and sales invoices signed by real persons, with no aliases," he said.
