House private prosecutor Atty. Lorna Kapunan drew objections from the defense during the 12th day of Vice President Sara Duterte's impeachment trial on Tuesday after describing as a "scam" the legal presumption that unliquidated public funds may be deemed converted for an accountable officer's personal use or benefit.
The remark came during Kapunan's direct examination of prosecution witness Roderick Wamil, a former state auditor of the Commission on Audit's Intelligence and Confidential Funds Audit Office (COA-ICFAO), as the prosecution continued presenting evidence under Article I of the Articles of Impeachment, which concerns the alleged misuse and misappropriation of confidential funds.
During his testimony, Wamil cited Item 8.3 of the applicable joint circular governing confidential funds, explaining that failure by an accountable officer to liquidate public funds upon demand carries a legal presumption.
"Under item 8.3, failure of the accountable officer to liquidate any public funds for which he is accountable upon demand by any duly authorized officer shall be prima facie evidence that he has put such missing funds or property to personal use and benefit," Wamil testified.
Asked by Kapunan to explain the meaning of "prima facie evidence," Wamil said it refers to a legal presumption.
"Ang ibig sabihin po ng prima facie evidence under 8.3 ay nagkaroon po ng presumpsyon na ginamit yung funds for the personal use and benefit of the accountable officers," he said.
Kapunan then asked whether the Vice President, who concurrently served as Secretary of Education during the period covered by the audit, qualified as an accountable officer.
Wamil replied in the affirmative.
"Based on the joint circular, yes po. Kasi under the joint circular, it shall be the responsibilities of the head of agency to oversee the agency-wide use of the confidential fund and to ensure compliance with the requirements of the agency. And also, inattest po ni Vice President, in her capacity as the Vice President of the Philippines and the Secretary of the DepEd, yung certification ng accountable officers na ginamit yung pondo for their confidential expenses," Wamil said.
Kapunan also asked whether confidential funds are considered public funds.
"Yes, ma'am," Wamil answered.
The witness likewise confirmed that the audit he conducted covered the liquidation documents of the Office of the Vice President and the Department of Education (DepEd) for the fourth quarter of 2022 until the third quarter of 2023.
As Kapunan attempted to connect Wamil's findings to the legal presumption under Item 8.3, defense counsel Michael Poa objected, arguing that her questions were misleading and later contending that they called for a legal conclusion.
Kapunan then asked Wamil what the presumption under Item 8.3 was if an accountable officer failed to explain the use of public funds.
Wamil responded:
"Under 8.3 po, presumption na yung fund po ay na-convert into personal use or benefit."
When Kapunan followed up by asking whether that presumption applied to the case, Poa objected anew.
"Conclusion of law, Your Honor. Calls for a conclusion. Your Honor, all these matters are pending still," Poa argued.
Presiding officer Senate President Francis "Chiz" Escudero sustained the objection.
Kapunan then made a side remark criticizing the legal presumption.
"Your Honor, please. Ang tawag ko lang doon, hindi prima facie evidence. Kung akong tatanungin, scam ito," she said.
Poa immediately moved to have the statement removed from the official record.
"Move to strike, Your Honor. Move to strike. That is out of order, Your Honor," Poa said.
Escudero granted the motion.
"So stricken from the record, no further questions."
Following the ruling, the prosecution concluded its direct examination of Wamil, marking the completion of his testimony before the defense proceeded with its case.
