Former Commission on Audit–Intelligence and Confidential Funds Audit Office (COA-ICFAO) state auditor Roderick Wamil said on Tuesday that the Office of the Vice President's (OVP) accomplishment report on its confidential funds does not have official receipts or other supporting documents to substantiate its reported medical assistance, food aid, incentives, and travel expenses.
Wamil, a former auditor, testified that based on the accomplishment reports submitted by the OVP, the agency allocated ₱42 million for medical and food aid during the first quarter of 2023 and another ₱40 million during the second quarter, for a total of ₱82 million.
"Based on this accomplishment report [2nd quarter ng 2023], 'yung provision of medical and food aid ay P40 million po 'yung amount," Wamil said.
"Meron pong entry dito [sa 1st quarter ng 2023] for provision of medical and food aid, P42 million po," he added.
According to Wamil, the OVP did not submit supporting documents for these reported payments.
"Mayroon bang attachment itong accomplishment report na sinubmit," Private prosecutor Atty. Lorna Kapunan asked.
"Wala po silang inattach na any document supporting 'yung kanilang payment for medicine," Wamil said.
He also testified that the OVP reported spending ₱10 million on incentives or travel expenses related to confidential operations during the first quarter of 2023 but likewise failed to attach official receipts.
"For the first quarter, ang kanilang payment of incentives or travelling relative to the confidential operations ay ₱10 million po," Wamil said.
"Wala pong official receipts na na-attach," he added.
Wamil reiterated that the questioned expenditures—including medical and food assistance as well as incentives and travel-related expenses—were not among the allowable uses of confidential funds under Joint Circular No. 2015-01, which governs the utilization of intelligence and confidential funds.
He further testified that, based on the Audit Observation Memorandum (AOM) issued by COA, the OVP failed to submit documentary evidence supporting several of its reported confidential fund expenses.
Wamil likewise testified that DepEd's first accomplishment report on its confidential funds contained several line items that were allegedly not allowed under Joint Circular No. 2015-01.
He identified payments for incentives or travel expenses related to confidential operations under DepEd's counter-insurgency program, abuse prevention and control within schools program, anti-illegal activities operations, and anti-extremism and terrorism program as among the disallowed expenditures.
Wamil further said that DepEd's anti-extremism and terrorism program also included allocations for medical and food aid, which he said are likewise not permitted uses of confidential funds under the Joint Circular.
The Senate impeachment court entered the 12th day of Vice President Sara Duterte's impeachment trial on Tuesday, with the House prosecution panel continuing its direct examination of prosecution witness Roderick Wamil on Article I of the Articles of Impeachment, which alleges the misuse and misappropriation of ₱612.5 million in confidential funds.
