Former Commission on Audit (COA) state auditor Roderick Wamil clarified that confidential funds remain subject to audit because they involve public funds, despite their classification as confidential, during the 13th day of Vice President Sara Duterte’s impeachment trial.
Wamil made the statement in response to questions from Senator-Judge Risa Hontiveros regarding COA’s review of confidential and intelligence fund expenditures and the importance of submitting supporting documents and receipts.
"Okay, so ibig sabihin kahit confidential ang tawag sa confidential funds, kailangan busisiin pa rin yung pinagkagastusan. Tama po?" Hontiveros asked.
"Yes, po, Your Honor. Kasi public funds po siya," Wamil replied.
Hontiveros further clarified that COA requires receipts to verify whether the reported purchases were actually made.
"Kailangan malaman niyo kung talagang binili. Yes po. Yung sinabing ibinili," she said.
Wamil explained that official receipts or sales invoices are needed to establish proof of purchase.
"At doon lang po namin makikita yun sa official receipt or sales invoice po," Wamil said.
He added that acknowledgement receipts alone are not sufficient unless they relate to specific transactions allowed under confidential fund rules, such as payments for information.
"Yes, Your Honor," Wamil responded when asked if official receipts or sales invoices are required aside from acknowledgement receipts.
During the questioning, Hontiveros asked whether the Office of the Vice President (OVP) and the Department of Education (DepEd) submitted complete documents and receipts required by COA.
Wamil said that during his time at the COA Intelligence and Confidential Funds Audit Office (ICFAO), the documentary evidence of payments he reviewed from the fourth quarter of 2022 did not include official receipts or sales invoices.
"Ang tanging period lang po sa pagkakalab ko na mayroong documentary evidence of payments based on my stay sa ICFAO o yung fourth quarter of 2022. At based po doon sa kanilang documentary evidence of payments for that period, wala po silang isinumit na official receipt or sales invoice. Tangi yung mga acknowledgement receipts lang po," Wamil testified.
When Hontiveros asked if the submitted supporting documents and receipts were complete, Wamil answered:
"Hindi po kompleto, Your Honor. Hindi kompleto."
Hontiveros also questioned Wamil regarding the requirement under the Joint Circular for “evidence of success” in reward payments.
Asked whether the OVP submitted evidence of success for reward payments, Wamil said, "Hindi po, Your Honor."
He also testified that based on his evaluation of DepEd documents covering the first and second quarters, there was no documentary evidence showing the success of surveillance or information-gathering activities related to the payments.
"Based po dun sa aking mga na-evaluate na documents, wala din po silang isinumite na documentary evidence of success of these surveillance activities or information gathering activities po," Wamil said.
Wamil explained that the evidence of success is important because it determines whether reward payments made from confidential funds are valid.
"Diyan po kasi malalaman kung valid ba yung naging payment nila ng rewards po," he said.
The testimony formed part of the Senate impeachment court’s proceedings on Article I of the Articles of Impeachment, which focuses on the alleged misuse and misappropriation of confidential funds involving Vice President Duterte.
