A tense exchange unfolded at the Senate impeachment trial after Senator-Judge Imee Marcos pressed a former state auditor to give direct answers on who should be held accountable in the use of confidential funds during Wednesday's impeachment trial session.
Marcos repeatedly asked former Commission on Audit–Intelligence and Confidential Funds Audit Office (COA-ICFAO) state auditor Roderick Wamil to respond with a “yes” or “no” when identifying the accountable officer under the government’s joint circular governing confidential funds.
The senator cited provisions in the circular, arguing that the accountable officer is the one designated to have custody of funds — typically the Special Disbursing Officer (SDO).
She pointed to specific cases in the Office of the Vice President (OVP) and the Department of Education (DepEd), saying the designated SDOs, not the vice president, were the payees and custodians of the funds.
“Ang liwanag sa inyong Joint Circular that the Special Disbursing Officer is the one who was designated by the head of agency to have custody. Diba? And in the case of the OVP, si [Gina] Acosta yun. In the case of DepEd, hindi ba si [Edward] Fajarda yun?” she questioned.
Wamil initially agreed that the SDO has custody and possession of the funds but maintained that accountability is not limited to the designated officer alone.
He explained that under the joint circular, the head of the agency also bears responsibility, including approving cash advances, overseeing the use of funds, and ensuring compliance with rules.
“That is not entirely correct, po, Your Honor. Because under the Joint Circular, it shall be the responsibility of the head of the agency, first, to approve yung cash advance," Wamil explained.
“Pangalawa, to oversee yung agency-wide utilization. Pangatlo, to ensure compliance with the Joint Circular," he added.
Marcos challenged the explanation as unresponsive and insisted that the definition in the circular clearly points to the SDO as the accountable officer when designated.
“Ang sabi doon, head of agency or person designated. Oo, ang liwanag sa definition ng joint circular. Mag yes or no ka lang. Kanina ka pa, inaaway mo ko lagi," the senator emphasized.
Wamil declined to give a categorical “yes” or “no” answer, saying the term “accountable officer” may cover other officials based on additional provisions of the rules.
The exchange grew heated, with Marcos accusing the witness of changing his answers and expanding the interpretation of the circular.
Senate President Francis “Chiz” Escudero, presiding over the impeachment court, intervened and reminded Wamil to avoid arguing and to allow Marcos to finish her line of questioning.
The discussion centered on provisions of the joint circular that define accountability and the presumption of misappropriation in cases where public funds are not properly liquidated.
