Senator-Judge Panfilo Lacson on Wednesday suggested amending Joint Circular No. 2015-01, saying the current audit process for confidential and intelligence funds may be insufficient if it relies solely on submitted documents without verifying the identities behind aliases listed in acknowledgment receipts.

During the 13th day of the impeachment trial proceedings, Lacson raised concerns over the Commission on Audit’s (COA) document-based approach, noting that auditors do not go beyond the paperwork submitted by agencies such as the Office of the Vice President (OVP).

“Baka pwede irekomenda mo na i-amend yung inyong JMC kasi parang bitin,” Lacson said, adding that due process should be “complete” for the offices and individuals being audited.

Former COA State Auditor Roderick Wamil confirmed that their review is limited to compliance with the provisions of the joint circular.

“Since what we do in ICFAO is compliance audit lang po, kung ano lang talaga yung provisions na nasasaad sa joint circular, ‘yon lang talaga ang ginagawa namin,” Wamil told the impeachment court.

Lacson also noted that the use of aliases in confidential and intelligence operations may be necessary for practical reasons, with real identities typically disclosed only after operations are declassified.

Wamil agreed, saying such practices are consistent with the nature of intelligence and confidential funds.

Meanwhile, Senate President Pro Tempore Vicente “Tito” Sotto III sought clarification on the extent of COA’s findings from the documents reviewed.

Wamil said that out of 845 acknowledgement receipts examined, around ₱75 million worth of transactions had audit observations due to lacking supporting documents, while nearly ₱50 million had no findings. The total amount reviewed reached approximately ₱125 million.

The discussion forms part of the proceedings on Article I of the impeachment case, which centers on the alleged misuse of confidential funds.