

A former state auditor said on Monday that at least ₱50 million from Vice President Sara Duterte's 2022 confidential funds was spent on expenses considered "non-allowable."
During the impeachment trial before the Senate impeachment court, former Commission on Audit (COA)-Intelligence and Confidential Funds Audit Office (ICFAO) State Auditor Roderick Wamil said ₱40 million of the confidential funds was used for medical and food assistance, while another ₱10 million was spent on incentives and travel expenses related to confidential operations.
According to Wamil, these expenditures fall outside the authorized uses of confidential funds.
"Ang significance po nito dito po nakaindicate ‘yung specific confidential activity na pinaggamitan ng cash advance ng OVP, as compared po doon sa kanilang initial accomplishment report na sinubmit wala po doon na nakaindicate na specific confidential activities," Wamil told the impeachment court.
He explained that the ₱40 million was allocated to social welfare goods and medical assistance, which are considered regular agency programs rather than confidential or intelligence operations.
Wamil also testified that the ₱10 million spent on incentives and travel expenses had no direct legal or procedural connection to authorized confidential activities.
Citing a joint affidavit, he said confidential funds cannot be used for rewards, medical and food assistance, incentives, or travel expenses unless they are specifically authorized under the applicable rules governing confidential and intelligence funds.
The former COA auditor further testified that the ₱125 million in confidential funds released to the Office of the Vice President for the fourth quarter of 2022 was intended to cover the entire three-month period but was reportedly spent on confidential activities within just 11 days.
Wamil also pointed out that several expenditures were included only in the revised accomplishment report submitted by the OVP, even though they should not have been classified as confidential fund expenses.
His testimony forms part of the House prosecution panel's presentation of evidence under Article I of the Articles of Impeachment, which alleges the misuse and misappropriation of Vice President Duterte's confidential funds.
