Sara Duterte defense questions financial analyst’s methods, experience

MANILA (UPDATE) — Vice President Sara Duterte’s defense panel on Monday sought to cast doubt on the testimony of a forensic financial analyst, questioning both the methodology behind the report he presented before the Senate impeachment court and his professional experience.

Lawyer and accountant Alexander Cabrera returned to the witness stand for cross-examination by defense counsel Kristine Ferrer.

Cabrera, the prosecution panel’s final witness, testified last week that Duterte had allegedly amassed P817.87 million in undeclared wealth from 2022 to 2025, covering her first four years as vice president.

Under questioning by Ferrer, Cabrera confirmed that he and his team were unable to examine all the bank documents of Duterte and her husband, lawyer Manases Carpio, due to time constraints.

“As much as we can po [ang na-examine] pero very limited ‘yong time, pero as much as we can, we did what we could with the bank accounts,” he said.

Cabrera also acknowledged that he did not obtain documents directly from Duterte or Carpio, nor did he interview the couple. Instead, his report was based on documents provided by the prosecution panel.

“Kung ano po ‘yong naibigay lamang sa’min, ‘yon lamang ang aming puwedeng pagbasehan,” he said.

The witness also said he had no personal knowledge whether Duterte was also aware of all the bank accounts owned by her spouse.

Cabrera explained that he and his team had only three weeks to examine the subpoenaed bank records, which they received in September. But work on the report had begun as early as June, when they received other documents, including records from the Anti-Money Laundering Council, he said.

Ferrer also asked Cabrera whether he was concerned that receiving Duterte and Carpio’s financial records might have violated confidentiality and bank secrecy laws, while clarifying that her questions were “not meant to scare you.” 

“Wala po akong concern po doon. Ang concern ko lang ay matanggap ang documents sa prosecution at ‘yon po ‘yong titingnan ko,” Cabrera said, noting that some of the records were taken up at the House of Representatives before the Senate trial.

Cabrera was also questioned about a joint bank account held by former President Rodrigo Duterte and his daughter, Sara Duterte, which was allegedly used in a practice known as “check kiting” or “tinikling.”

The practice allegedly involved purchasing manager’s checks to reduce bank account balances before December 31, the cutoff date for reporting cash in banks in Statements of Assets, Liabilities and Net Worth (SALNs).

Cabrera confirmed that he was aware none of the applications for the manager’s checks bore Duterte’s signature.

He also said he was not aware of the context surrounding Carpio’s credit card transactions that were raised in his previous testimony.

Ferrer said purchases from a sports apparel brand in Malaysia were made to provide “sports apparel and other items to the basketbeall team of his son.”

She also explained that another transaction in Tokyo, Japan, was made because Carpio’s travel companions “had no available Japanese yen with them, that’s why they had to use the credit card.”

Ferrer also scrutinized Cabrera’s professional experience, asking whether he still considered himself an expert in forensic accounting despite having spent most of his career in taxation and only one year in external auditing. Cabrera maintained that he did.

The defense lawyer also pointed out that Cabrera had drawn conclusions about Duterte’s alleged violations of laws governing public officials despite never having held public office, handled a graft or corruption case, or testified as an expert witness before the impeachment proceedings.

Ferrer also confronted Cabrera with statements issued by organizations to which he belonged that had earlier called for the convening of Duterte’s impeachment trial.

The court is hearing allegations that Duterte amassed unexplained wealth, failed to fully disclose her assets, and failed to divest her business interests during her tenure as vice president.

These allegations form one of four articles of impeachment against Duterte. The other charges include allegations that she made grave threats against President Ferdinand Marcos Jr. and his family, misused or misappropriated confidential funds, and bribed government officials.

The prosecution, however, has said it would no longer present evidence on the bribery allegations before the Senate impeachment court.

Defense spokesperson Michael Poa earlier said their side “has its own story to tell,” noting that they have yet to present their own evidence and witnesses. — With a report Victoria Tulad, ABS-CBN News