Del Campo said the OVP failed to show proof of success in evidence gathering and surveillance activities, which is required in the payment of rewards using confidential funds. Del Campo said her draft notice of disallowance was approved by COA Assistant Commissioner Nilda Plaras as Officer-in-Charge of COA-ICFAO. Asked by Kapunan who were liable for the disallowed uses of the confidential funds, Del Campo said Duterte was first on the list as head of agency and for approving the transactions, including the utilization of cash advances. The third liable official cited by Del Campo is Julieta Villadelrey, chief accountant of the OVP who certified the supporting documents were complete and proper. A motion of reconsideration was filed by the OVP, which Del Campo said has a pending resolution.