Former Commission on Audit (COA) state auditor Roderick Wamil testified that it was the first time in nearly 10 years of his service at the COA Intelligence and Confidential Funds Audit Office (COA-ICFAO) that an agency submitted only acknowledgement receipts (ARs) as liquidation documents for confidential fund expenditures.
Wamil made the statement during questioning by Senator-judge Kiko Pangilinan on the 13th day of Vice President Sara Duterte’s impeachment trial.
Pangilinan asked Wamil about his experience auditing confidential funds from different government agencies throughout his tenure at COA-ICFAO.
"10 years kang nasa ICFAO, tama?" Pangilinan asked.
"Yes po, almost 10 years po," Wamil replied.
Wamil said he had audited more than 30 national government agencies (NGAs), as well as several local government units, involving confidential fund expenditures.
"Sa NDAs po parang nasa 30 plus na po yung na-audit ko. And sa LGUs marami na rin po. Hindi ko na po mabilang kung ilang agencies na po yung na-audit ko," he said.
Pangilinan asked whether these agencies were required to submit official receipts and sales invoices as part of their liquidation documents.
"Yes, Your Honor. Kasi yung requirement po ng circular ay in-enforce po namin sa lahat ng agencies na inaudit po namin," Wamil answered.
However, Wamil said that for the period covering December 21 to December 31, 2022, the Office of the Vice President (OVP) submitted no official receipts or sales invoices for its confidential fund liquidation.
"Wala po sinubmit sa amin, Your Honor," Wamil said.
When Pangilinan asked if there was even a single official receipt or sales invoice submitted, Wamil replied:
"Acknowledgement receipts lang po yung sinubmit sa amin."
Wamil confirmed that the submission involved 849 acknowledgement receipts.
"Yes, Your Honor," he said.
Pangilinan then asked if none of the reported expenses had accompanying official receipts or sales invoices.
"Yes, Your Honor," Wamil replied.
Asked whether such a finding was common among the more than 30 agencies he had audited, Wamil said some agencies did submit official receipts.
"May mga agencies po na nagsa-submit naman ng OR po," he said.
When Pangilinan asked if submitting only acknowledgement receipts could be considered a standard practice among other agencies, Wamil said it was not.
"Hindi ko po siya masasabing in standard practice since ito po yung kauna-unang beses na puro AR po yung sinubmit sa amin," Wamil testified.
Pangilinan clarified if it was the first time in Wamil’s decade of auditing that an agency submitted only acknowledgement receipts without official receipts and sales invoices.
"So first time sa iyong 10 years na puro AR lang at walang sales invoice at walang official receipt?" Pangilinan asked.
"Opo, at ganun po karaming AR kaagad yung sinubmit. At P125 million na walang sales invoice at walang official receipt," Wamil responded.
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’s offices.
