Senator-judge Ping Lacson questioned the audit process of the Commission on Audit’s Intelligence and Confidential Funds Audit Office (COA-ICFAO), saying the current “paper audit” system may provide limited information during the 13th day of Vice President Sara Duterte’s impeachment trial.
Lacson raised the concern after prosecution witness and former COA state auditor Roderick Wamil testified that auditors do not verify the identities of individuals listed under aliases in confidential fund documents because their review is “document-based.”
Lacson asked Wamil whether COA-ICFAO makes efforts to determine the real identities behind aliases used in confidential fund transactions once the operations are completed or declassified.
"So ang tanong ko, wala ba kayong efforts na alamin kung sino yung mga nasa likod ng mga aliases na sinabit sa inyo? Since document-based lang po kami are on or hindi na po, wala na po kami?" Lacson asked.
He questioned why the audit process only relies on submitted documents instead of conducting further validation.
"Bakit paper audit lang kayo? Wala kayong physical? Parang bitin yung inyong pagsasagawa ng audit. Kasi paano nyo malalaman kung legitimate yung kumirmado sa acknowledgement receipts kung hindi nyo inaalam kung meron bang totoong tao na nasa likod ng mga aliases na yun," Lacson said.
Wamil explained that COA-ICFAO only conducts compliance audits based on the existing Joint Memorandum Circular (JMC) governing the use of intelligence and confidential funds.
"Since what we do po in ICFAO po is compliance audit lang po, Your Honor, so kung ano lang po talaga yung provisions na nasa joint circular, yun lang po talaga yung ginagawa namin, Your Honor," Wamil responded.
During the exchange, Lacson acknowledged that the use of aliases may be allowed for practical reasons in intelligence and confidential operations.
"Kindly refresh my memory, kasi ang pagkaalam ko sa paggamit ng intelligence at confidential fund, hindi lamang sa pinapayagan o hindi pinagbabawal ang paggamit ng alias, kundi necessity for practical reasons, di ba?" Lacson said.
Wamil agreed, adding that the identities behind aliases are only revealed once confidential or intelligence operations are already completed or declassified.
Lacson then suggested that Wamil recommend amendments to the existing JMC to strengthen the audit process.
"Baka pwedeng i-recommend mo na i-amend nyo yung inyong JMC. Kasi parang bitin, in fairness to the concerned offices or persons na ino-audit, dapat kumpleto yung job process, di ba? Kasi kung paper lang, magre-rely lang kayo sa mga submission, hindi niyo inaalam, you don't go further than that, di ba?" Lacson said.
The senator-judge emphasized that a more comprehensive audit process could provide better accountability for offices handling confidential funds, noting that Wamil could recommend changes despite not currently holding a higher position within COA.
