Europe vacation ng prosec witness Atty. Cabrera, nakalkal sa impeachment trial Day 38 vs VP Sara

[0:00] Now, you are here to testify as a forensic accountant of the prosecution, correct? [0:07] That's right. [0:08] And your testimony is to prove the allegation of unexplained wealth against the vice president, Sarah Zimmerman Duterte, under Article 2 of the Articles of Impeachment, correct? [0:23] That's right. [0:24] And, sir, aside from professional competence, all CPAs are bound by integrity and objectivity in conducting their forensic audit. [0:38] Do you agree with that, sir? [0:39] Tama pa. [0:40] Okay. [0:41] Now, we have a copy of your CV, and your CV shows that you are the chairman of the Justice Reform Initiative, or JIR. [0:56] Do you confirm that, sir? [0:57] Yes, ma'am. [0:59] Okay. [1:00] And as the chairman of JRI, is it fair to state that you have knowledge of the statements released by your organization? [1:08] Of course, ma'am. [1:09] Okay. [1:09] Thank you, sir. [1:11] Are you aware that your organization, the JRI, issued a statement on May 14, 2026, calling the impeachment court convene and proceed with the impeachment trial of the vice president, Sarah Duterte? [1:26] Are you aware of that, sir? [1:28] Yes, ma'am. [1:28] We are showing you a copy of that statement, and we are also showing that statement on screen. [1:35] Do you confirm now, sir, that that is the statement that was issued by JRI? [1:45] That is correct, ma'am. [1:46] Thank you, sir. [1:47] Your CV also shows that you are the chairman of the Integrity Initiative, Inc., correct? [1:57] That's right, ma'am. [1:58] And it was still an active organization. [2:00] Thank you, sir. [2:01] I was the last chairman. [2:02] Thank you, sir. [2:03] As the chairman, you are aware that it was organized in 2009 by five leading business organizations, and one of which is the Makati Business Club, correct? [2:16] That's right, ma'am. [2:17] Thank you, sir. [2:18] Your Honor, I'm very sorry to interrupt. [2:20] May I just request a copy of the document that was shown to the witness? [2:24] Thank you. [2:25] Assisting counsel is directed to furnish a copy to opposing counsel through assisting counsel as well. [2:32] Through the back of the witness, preferably. [2:34] A copy of the documents that we have shown to the witness are being provided to the prosecution, Your Honor. [2:40] So I will not interrupt later, Your Honor, if other documents will be shown to the witness. [2:45] May I request that we immediately be given copies as well. [2:49] Thank you. [2:50] The other documents are already part of the examination or the direct examination of Mr. Cabrera, attorney Jokno. [2:59] Don't worry. [3:00] Are you aware, sir, that the Makati Business Club issued a statement on June 9, 2025, calling for the convening of the impeachment court? [3:14] I'm aware, po. [3:16] Ed, we are showing you a copy of the statement, and we are also showing a copy on screen. [3:32] Counsel is being shown a copy of the statement. [3:34] Do you confirm that that is the statement that was issued by the Makati Business Club, sir, on June 9, 2025? [3:43] I'm aware, po, of the call for convening the impeachment court, but I do not have the time, po, to read the rest of the statement to confirm that this is such statement. [3:52] Okay. [3:52] Thank you, sir. [3:52] That will suffice. [3:54] Now, you also listed chairmanship in the Ethics Committee of the Management Association of the Philippines, or MAP, correct? [4:02] That's right, po. [4:03] You're, of course, aware that on June 11, 2025, the MAP voiced out its concern over the move to return VP Sara's impeachment case to the House of Representatives. [4:16] Are you aware of that statement? [4:18] I am aware, po. [4:19] We are showing you a copy of the statement, and the statement is also being shown on screen. [4:30] Do you confirm that that was the statement that was issued by the MAP on June 11, 2025, sir? [4:36] Again, I am aware of the statement, but I don't have time to read to confirm that this is the entire statement. [4:42] Okay. [4:42] That would suffice, sir. [4:43] But still, at that time, you are the chairman of the Ethics Committee of the Management Association of the Philippines. [4:49] Thank you, sir. [4:49] Now, despite of all of these publications, which were released by your organizations, you still accepted your appointment by the public prosecutors for you to render forensic accounting services on the supposed unexplained wealth of the vice president, Sara Zimmerman Duterte, correct? [5:11] Yes. [5:11] That's right, po. [5:12] Okay, thank you, sir. [5:14] With the indulgence of Attorney Christine, can the tech kindly adjust the cursor on the screen? [5:21] It's right at the forehead of Attorney Christine. [5:24] Okay, thank you. [5:26] You may proceed, Attorney Christine. [5:27] Thank you, Your Honor. [5:29] Now, sir, let's go to your appointment by the panel of prosecutors. [5:32] Last Friday, we were provided with your appointment letter by the panel of the prosecutors. [5:40] We will show the letter on screen, but we have covered your signature, sir, both your signature and Attorney Luister's signature. [5:51] Just a clarification for the record, Your Honor. [5:53] As I recall, it was the witness who produced a copy of the engagement letter. [5:58] The prosecution panel did not provide it to him. [6:02] But it was part of the testimony of the witness. [6:04] I noted. [6:05] Definitely. [6:05] Can you show a copy of the letter to the witness? [6:09] Now, do you confirm that that is your appointment letter by the public prosecutors? [6:21] Thank you, sir. [6:24] Now, that letter is undated. [6:26] Do you confirm that, sir? [6:27] June 2026, po. [6:32] Wala pong naisulat na. [6:34] Okay, thank you, sir. [6:36] On the second paragraph, on the second paragraph of that letter, [6:42] okay, kindly zoom the second paragraph. [6:49] Okay, I think that's enough. [6:51] On the second paragraph, there seemed to have a planned vacation to Europe for two to three weeks, and that will start tomorrow, sir. [7:04] Is that right? [7:06] Do you confirm that? [7:08] I confirm, po. [7:09] Okay, my question is quite personal. [7:12] Have you packed your bag, sir? [7:16] Kalahat. [7:16] I'm a late packer, po. [7:18] Okay. [7:18] What time will be your flight tomorrow, sir? [7:20] It's not tomorrow. [7:21] It's on Wednesday. [7:22] It's on Wednesday. [7:23] Okay. [7:24] Okay, so this is not accurate, this letter. [7:27] The date is on Wednesday and not yet tomorrow. [7:30] Okay, sir. [7:33] Based on this document, sir, it was the panel of prosecutors who approached you to be their forensic expert. [7:40] Is that correct? [7:42] That is correct. [7:42] It's the prosecutor's book. [7:45] Thank you, sir. [7:46] And who among the members of the panel of prosecutors approached you, sir, if you can recall? [7:50] Yeah, it is Congressman Sheldjokno. [7:53] It's Congressman Sheldjokno. [7:54] And you have known Congressman Sheldjokno before by reason of your appearances in public hearings. [8:02] Is that a correct statement? [8:04] No, po. [8:06] The first time I met Congressman Sheldjokno, I mean, face-to-face, we sat on a panel together in the Good Governance Advocates of the Philippines. [8:20] And that was way back in? [8:22] That was not way back, po. [8:24] That was last year, po, yata. [8:29] Okay, so that's last year. [8:33] Sir, the engagement provides that your engagement is pro bono. [8:40] The letter provides that. [8:42] And when was this letter handed to you, sir, if you can recall? [8:47] This engagement letter? [8:49] Yes, sir. [8:49] Noong June, po. [8:50] Also in June, 2026. [8:52] Now, do you recall a specific date in June when the letter was handed to you, sir? [8:59] Early June, po, eh. [9:02] Early June. [9:02] Early June. [9:03] Okay. [9:04] First week or second week? [9:06] Yeah, thereabouts, po. [9:07] Thereabouts. [9:07] First week, po. [9:08] All right, sir. [9:09] And the engagement letter does not outline the procedures to be undertaken by you. [9:16] Do you confirm that, sir? [9:17] Yeah, I confirm po. [9:18] Did you send another letter, sir, confirming the procedures that... [9:23] Procedures? [9:24] Yes, sir. [9:24] Okay. [9:26] Wala po kong sinend na ito po lahat yung gagawin ko. [9:29] Pero ang kasunduan po namin ay magkakanda ka po ng forensic report doon sa documents na ibibigay nila. [9:34] Okay, sir. [9:35] Thank you for that answer. [9:37] Now, so you confirm that this is the only letter that covers the engagement of your services, correct? [9:43] That is true, po. [9:44] Okay. [9:45] Now, the document letter also says that you may be assisted by such persons that you select. [9:51] Do you confirm that, sir? [9:52] I confirm, po. [9:53] And how many people have assisted you in drafting and finalizing your forensic report, sir? [10:01] Noong first half po, mga dalawa lang. Pero noong second half po, na-delay po yung pagdating ng mga bank accounts. Nagdagdag po kami ng ako ng tatlo. [10:12] Salamat po. Now, all of these people are also rendering their services pro bono. [10:19] Opo. [10:19] Meaning for free? [10:20] Opo. [10:21] Thank you, sir. [10:21] Last Friday, you testified on the results of your assessment on the alleged unexplained wealth of the Vice President and her spouse, Manassez Scarpio, correct? [10:35] Tama po. [10:36] And this allegation is found in Article 2 of the Articles of Impeachment, correct? [10:42] Allegation po of? [10:44] Under Article 2 of the Articles of Impeachment, sir. [10:47] Okay, thank you, sir. [10:48] In fact, your forensic report, if you have a copy, sir, you can refer to it. [10:55] Your forensic report dated October 2, 2026. [11:01] Can a copy be shown, please? [11:04] But we are showing a copy to the witness. [11:09] Concluded, concluded that the respondent, Vice President, had an unexplained wealth of 817.8 million pesos. [11:23] Tama po. [11:24] That is your allegation in your forensic report. [11:28] That is the results of my review po. [11:30] Yung allegations po ay wala pong basihan ng ibig sabihin. [11:33] Okay. [11:34] Okay. [11:34] We'll accept your answer, sir. [11:36] Now, on page 39, you concluded that the Vice President committed constitutional violations year on year by reason of her supposed unexplained wealth. [11:49] Correct? [11:50] Tama po. [11:50] Okay. [11:50] Thank you, sir. [11:51] Now, your report covers the year 2022 to 2025, correct? [11:57] Tama po. [11:57] Thank you, sir. [11:58] And that is during the respondent's tenure as a Vice President. [12:01] That is right po. [12:02] That no longer covers the prior years from 2007 to 2021, correct? [12:08] The unexplained wealth that we covered is for the period 22 to 25 po. [12:13] Thank you, sir. [12:14] And apart from the Constitution, sir, you also cited the following laws which were allegedly violated by the respondent at page 39 of your report. [12:28] With your kind indulgence, sir, we will go through this laws one by one. [12:33] Now, you cited RA 1379. [12:40] Pwede pong i-correct yung pagkakasabi niyo po. [12:43] We're violated or may have been violated. [12:45] Okay. [12:46] Thank you, sir, for that. [12:47] We're violated or may have been violated. [12:51] These laws include, first, RA 1379. [12:56] And if you recall, sir, based on your recollection, this governs the civil forfeiture of any property unlawfully acquired by a public officer, correct? [13:06] Apa. [13:07] RA 6713 is also known as the Code of Conduct and Ethical Standards for Public Officers and Employees, correct? [13:15] Apa. [13:16] RA 6713 is also known as the Code of Conduct and Ethical Standards for Public Officers and Employees, correct? [13:17] RA 6913 is, of course, the Anti-Graft and Corrupt Practices Act, right? [13:22] Apa. [13:22] And RA 12009 is the new Government Procurement Act, correct? [13:28] That's right, pa. [13:29] Thank you, sir, for that confirmation. [13:31] Now, your report also cited the omnibus rules on statement of assets and liabilities and net worth, correct? [13:39] Apa. [13:39] If you can recall, okay, which, if you can recall also, the Civil Service Commission adopted [13:47] through CSE resolution number 250063 dated June 25, 2025, if you can just recall it, sir. [13:58] Okay. [13:59] And that was in footnote 3 of your report. [14:03] Apa. [14:03] And that omnibus sal and rules took effect on September 29, 2025, correct? [14:09] Apa. [14:10] Okay. [14:12] Thank you, sir. [14:13] Now, just some personal question, sir, if you don't mind. [14:18] You testified last Friday that you were with Isla Lipana and Company or formerly Joaquin [14:24] Conanan, sir? [14:25] Apa. [14:26] Okay. [14:26] From 1988 until you retired in 2025, correct, sir? [14:31] That's correct, pa. [14:32] You have not been employed in the government, sir, correct? [14:36] Not yet, pa. [14:36] Okay. [14:36] Thank you, sir. [14:37] And you have not been appointed to any public position. [14:40] That is right. [14:41] Either. [14:42] Okay. [14:42] Thank you, sir. [14:46] You have not been employed with the Civil Service Commission, correct? [14:50] Not yet. [14:51] Hindi po. [14:51] Okay. [14:51] Thank you, sir. [14:52] How about the Office of the Ombudsman? [14:55] Hindi pa po. [14:55] Okay. [14:56] And also COA. [14:57] Apa. [14:58] Yes. [14:58] Thank you, sir. [14:59] And not having employed with the government, sir, with all due respect, also, you have not [15:05] executed and filed a sal and with the Office of the Ombudsman, correct? [15:09] Opo. [15:10] Tama po yan. [15:10] Thank you, sir. [15:11] Even if such is the case, you still opine that the VP committed violations in the declarations [15:18] she made in her sal and. [15:20] Is that right, sir? [15:22] Even without having been employed with the government, not having executed any sal and, [15:28] you still opine that the VP committed violations in the declarations she made in her sal and. [15:34] Opo. [15:35] Opo.