A former Commission on Audit (COA) auditor testified on Tuesday, August 4, that the Office of the Vice President’s (OVP) accomplishment reports for the first three quarters of 2023 contained violations of Joint Circular 2015-01 due to deficiencies in the documentation of confidential fund expenses.
During the 12th day of Vice President Sara Duterte’s impeachment trial, former COA Intelligence and Confidential Funds Audit Office (COA-ICFAO) state auditor Atty. Roderick Wamil said some entries in the OVP’s accomplishment reports were not among the allowable confidential expenses listed under the joint circular.
Wamil made the statement after being asked by House private prosecutor Atty. Lorna Kapunan about his observations on the first-quarter accomplishment report.
"Based on this first quarter accomplishment report, meron pong dalawang items dito na hindi kasama dun sa allowable confidential expenses under item 4.8 of the Joint Circular 2015-01," Wamil said.
Kapunan then asked whether expenses that are not included in the list of allowable confidential expenses are prohibited.
"Opo, kasi yung listahan po ng allowable confidential expenses under 4.8 ng Joint Circular ay exclusive. So kapag hindi po kasama doon, hindi po pwedeng paggamitan ng kanilang confidential fund," Wamil replied.
The witness also flagged a line item for "payment of reward" included in the OVP’s reported actual outcomes and accomplishments. According to Wamil, the submission lacked documents required to prove that the reward payments resulted in successful intelligence-gathering or surveillance activities based on information provided by informers.
"Meron din pong line item for the payment of reward under item B po, nung kanilang actual outcome and accomplishment. At wala po silang sinubmit na any document evidencing the success of the information gathering or surveillance activities on account of the information given by the informer as required po under item 4.8.5 of the Joint Circular," Wamil testified.
Kapunan asked whether the reported payment of rewards constituted a violation of the joint circular.
"Yes, ma'am. That is a violation po," Wamil answered.
When asked why the item was considered a violation, Wamil explained that the payment did not comply with the requirements for reward expenses.
"Violation po siya since hindi po siya compliant dun sa conditions ng payment of reward. Which is yung dapat meron po siyang supporting document evidencing the success of the information gathering or surveillance activities on account po ng information given by the informer," he said.
Kapunan further asked whether the liquidation documents submitted to COA-ICFAO contained any proof that the rewards given to informants resulted in successful activities.
"Based on their submissions po, wala po ma'am," Wamil said.
Earlier in the proceedings, Wamil identified three disbursement vouchers covering the OVP’s confidential fund expenses for the first three quarters of 2023 and confirmed Vice President Duterte’s signature on the documents. He also testified that while the vouchers generally complied with Joint Circular 2015-01, the third-quarter voucher lacked a signature in the receipt of payment portion.
The testimony was presented as part of the prosecution’s evidence under Article I of the Articles of Impeachment, which alleges the misuse and misappropriation of confidential funds.
