House prosecutor Rep. Terry Ridon on Tuesday described as "improper" a meeting involving officials from the Office of the Vice President (OVP), the Department of Education (DepEd), and the Commission on Audit (COA), alleging that it was an attempt to influence the audit process concerning confidential funds.
Speaking to reporters after the 12th day of Vice President Sara Duterte's impeachment trial, Ridon criticized the reported request by OVP and DepEd officials for COA to issue an Audit Query Memorandum (AQM) instead of an Audit Observation Memorandum (AOM).
"Medyo makapal-mukha ng mga involved doon sa OVP at Department of Education to even ask an audit query from the Commission on Audit," Ridon said.
He stressed that the issuance of audit memoranda is solely within COA's authority and should not be influenced by requests from audited agencies.
"The Commission on Audit is the one that decides what type of memorandum to issue. It is not subject to a request. It is not subject to a favor by any other agency," Ridon said.
According to the prosecutor, government offices are expected to accept whatever audit observations or documents COA issues.
"So, wala po sa lugar para magkaroon ng pagpupulong at makiusap at magsabi na imbis na AOM ang i-issue, audit query na lang po ang i-issue," he added.
Ridon argued that an Audit Query Memorandum is merely a preliminary step before an Audit Observation Memorandum, which formally identifies deficiencies or irregularities found during an audit.
"Audit query, from the name itself, is preparatory to an Audit Observation Memorandum. Ibig sabihin, wala pa pong actual observations ng maling paggamit, irregular na paggamit," he explained.
He described the meeting itself as irregular.
"So, the meeting itself is actually irregular. Katulad ng sinabi ko kanina, it is improper... It should not have happened," Ridon said.
Ridon identified Atty. Zuleika Lopez of the OVP and defense counsel Atty. Michael Poa, whom he said represented the DepEd during the meeting, as among those involved.
"It was improper," he said.
Asked whether he believed the purpose of the meeting was to influence the audit, Ridon replied in the affirmative.
"I think that is what they wanted to do. They tried to influence the agency. Instead of issuing an Audit Observation Memorandum for both the OVP and the DepEd, they wanted a slap on the wrist—an Audit Query Memorandum lang po," he said.
The remarks came after prosecution witness and former COA Intelligence and Confidential Funds Audit Office (COA-ICFAO) state auditor Atty. Roderick Wamil testified before the Senate impeachment court that he attended a meeting in September 2023 involving OVP and DepEd officials regarding the audit of confidential funds.
