Audit All, Impeach None: Ending Hypocrisy in the Pursuit of Accountability

By Atty. Arnedo S. Valera

In the interest of truth, fairness, and full transparency, Congress must now walk the talk. If its investigations are truly grounded in the principle of accountability in the use of public funds—particularly Confidential and Intelligence Funds (CIF)—then this principle must be applied with equal vigor to all branches and agencies of government.

This includes not only the Office of the Vice President, but also the Office of the President, the Department of National Defense, the Armed Forces of the Philippines, the Philippine National Police, the Department of the Interior and Local Government, and yes—even the confidential fund allocations of Senators and Members of the House themselves.

Let us demand a full audit. Let the Commission on Audit (COA) be empowered and unrestrained in examining every peso of CIF. Only through such comprehensive scrutiny can we begin to cleanse government of corruption, eliminate hypocrisy, and restore public trust.

It is well-documented that the confidential funds of the Office of the Vice President were properly liquidated and strategically deployed to support national security and counter-insurgency operations. These funds were used specifically to monitor and neutralize the threats posed by the CPP-NPA-NDF and its affiliate networks—entities that continue to challenge the very foundations of the Republic. Ironically, these are the same groups now emboldened by the political maneuverings directed at undermining the Vice President’s authority and, ultimately, her viability as a presidential contender in 2028.

A Twilight Impeachment: Neither Dead Nor Alive

The impeachment case against Vice President Sara Duterte now exists in a constitutional limbo. Legally, it is a matter of interpretation—subject to the “eye of the beholder.” Some argue that it has been functionally dismissed by the Senate’s remand; others view the remand as a procedural sleight-of-hand—a strategic pause, perhaps even a bridge to the 20th Congress.

Politically, it is a stalemate. Strategically, it is a gambit.

The Senate’s decision to remand the Articles of Impeachment without proceeding to trial has triggered significant constitutional and legal debate. When the 20th Congress opens—and if new Articles of Impeachment are filed—the Senate may no longer be acting with unfettered discretion. Legal scholars predict a constitutional showdown before the Supreme Court, invoking the principles of due process, separation of powers, and the limits of discretion. Should a Temporary Restraining Order (TRO) be issued, will the Senate comply—or will it provoke a crisis of institutional defiance?

The Senate faced a binary choice: dismiss for lack of merit or proceed to trial. Instead, it chose a circumlocutory route.

As former Supreme Court Justice Adolf Azcuna cautiously noted, such a remand may be “unique”—but not unconstitutional. (This, we paraphrase with full respect.)

A Trial of Secrets or a Spectacle for Subversion?

Should the impeachment trial eventually move forward, it may prove to be a double-edged sword. The defense will likely demonstrate that the confidential funds were disbursed under operationally secure protocols—yes, even under aliases—but that these were anchored in real missions, with identifiable beneficiaries. Behind the codes may be faces; behind the missions, classified counter-insurgency efforts. The opening of the ledger could become an inadvertent boon to the nation’s enemies.

In that scenario, it is not just the Vice President who will be on trial—but the entire apparatus of national security. And somewhere in the background, the CPP-NPA-NDF may be smiling—resuscitated not by revolution, but by reckless exposure in Congress.

Let us be reminded: I once walked and talked with them in the trenches, believed in dialogue. But when my modest specialization in human rights and international law was being twisted to legitimize their claim for belligerency status, I drew the line. The insurgency is real, and it is resilient. It does not need a lifeline from Congress masquerading as a political witch hunt.

The Higher Standard We Must Uphold

This impeachment process, suspended in ambiguity, must not become a tool for vendetta. It must not be a weapon to cripple a political rival or distort accountability into persecution.

We must raise the standard. Investigate all. Audit all. Hold all accountable—not selectively, not politically, but universally.

Only then can justice truly be served—without fear, without favor, and without the poison of partisanship.

The people deserve nothing less.

Atty. Arnedo S. Valera is the executive director of the Global Migrant Heritage Foundation and managing attorney at Valera & Associates, a US immigration and anti-discrimination law firm for over 32 years. He holds a master’s degree in International Affairs and International Law and Human Rights from Columbia University and was trained at the International Institute of Human Rights in Strasbourg, France. He obtained his Bachelor of Laws from Ateneo de Manila University.  He is an AB-Philosophy Major at the University  of Santo Tomas ( UST). He is a professor at San Beda Graduate School of Law (LLM Program), teaching International Security and Alliances