
MANILA, Philippines — Senate Majority Leader Juan Miguel “Migz” Zubiri on Wednesday appealed to the Commission on Audit (COA) to finalize its findings related to the use of confidential funds under Vice President Sara Duterte, stressing that a final audit determination could help guide the Impeachment Court in weighing the evidence before it.
During the impeachment trial, Zubiri said that witnesses and lawyers from both the prosecution and defense have repeatedly pointed out that some COA findings have yet to attain finality because the audit process remains subject to available remedies.
Zubiri said that his appeal was for COA to complete its process, while respecting the constitutional commission’s independence and the due process rights of all parties.
“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.
Zubiri said the real arbiter in this matter is the COA as "determines whether there has been any misuse of funds by government agencies before the matter is brought before another court, such as the Sandiganbayan."
“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.
"And if there was a motion for reconsideration on the part of the Vice President, maybe it will be prudent that they already come up with a decision of finality, Mr. Presiding Officer," he added.
In response, Escudero said the impeachment court could not compel COA to resolve the pending proceedings.
“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,” Escudero said.
The presiding officer also said the period for the respondents, including Duterte and some of her office’s officials, to seek reconsideration had not yet expired.
Escudero, however, said a final COA finding was not necessarily required for the court to decide the pending allegations against the vice president.
“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,” Escudero said.
“This does not preclude the impeachment court, if at all, from deciding based on available evidence in regard to the articles of impeachment pending before us,” he added.



