Davao City accountant tells impeachment court COA did not flag VP Duterte's back pay

The Commission on Audit (COA) issued no disallowance, suspension or audit observation over P64,194.72 in salary differentials that the Davao City government paid Vice President Sara Duterte in 2023, the city's chief accountant told the Senate impeachment court on Tuesday, according to the Daily Tribune.

Davao City Accountant Vingelin Bajan said during re-direct examination that the amount was back pay covering 2020 and 2021, when Duterte was still city mayor. She explained that the payment stemmed from adjustments under the Salary Standardization Law of 2019 and was not additional compensation for work done while Duterte was vice president.

"The particulars is salary differentials for the year 2020 and 2021 po," Bajan told the court.

Bajan also addressed differences between the city's annual compensation records and Duterte's Bureau of Internal Revenue (BIR) Form 2316. She said the city's records reflect an employee's full pay assuming no absences, leave without pay or other deductions, while the BIR form shows compensation after those deductions were applied. She added that the original supporting documents had already been submitted to COA.

When asked whether COA had issued an audit observation memorandum, a notice of suspension or a notice of disallowance on the payment, Bajan said the agency had issued none.

The prosecution had earlier raised questions about the 2023 payment after BIR official Anne Lorraine Garcia-Marquez testified that Duterte's income tax return included a Form 2316 naming the Davao City government as her employer. That document showed P82,327.45 in gross compensation income for 2023, a figure the Daily Tribune noted is separate from the P64,194.72 salary differential cited by the defense.