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Acosta says no disallowance of Davao City’s CF funds under Duterte; Ligutan questions ‘selective memory’

  • August 24, 2026

By ABOGADO.COM.PH Staff

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Acosta says no disallowance of Davao City’s CF funds under Duterte; Ligutan questions ‘selective memory’

Gina Acosta, Vice President Sara Duterte’s special disbursing officer, said the Commission on Audit did not issue any notice of disallowance for Davao City’s use of confidential funds when Duterte served as city mayor.

But private prosecutor questioned Acosta’s responses to the defense’s cross-examination, noting that she said she could not remember details when he was the one posing questions.

Acosta served as Davao City’s SDO from 2018 to 2022 and prepared and submitted liquidation documents for the confidential funds of the city government.

During cross-examination at Duterte’s impeachment trial, Acosta said Davao City received no audit observation memorandum or notice of disallowance during Duterte’s term.

She told defense counsel Lindon Bacquel that the COA did not reopen any audit for the city’s confidential funds.

She also said she was not part of the confidential operations and did not know how these were conducted.

It is not required, under the joint circular for confidential operations, for her to have any background in military or law enforcement and to be experienced in confidential operations, she added.

Ligutan objected to the line of questioning, saying Acosta “magically” recalled details from Davao’s confidential funds when she told him that she could not remember when he was the one asking questions about it.

Ligutan’s objection was overruled.

During re-cross, Ligutan asked Acosta why she told him that she could not recall details about the confidential funds of Davao City, since she earlier told him the transactions took place a long time ago and also cited her age.

Acosta said what she could not recall were the specific amounts of confidential funds.

Ligutan noted that Acosta was able to answer swiftly when the defense was the one asking questions.

“Alam niyo po ba yung tinatawag nating selective memory?” he asked.

She continued to claim that what she could not remember was the amount of confidential funds.

Ligutan also questioned Acosta for earlier saying she could not easily understand his questions in Tagalog.

But he noted that when the defense was asking her “rapid” questions in Tagalog, “all of a sudden,” she was able to answer easily without translation.

She said she had asked Bacquel to repeat some questions that she could not understand.

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