By Jose Cielito Reganit | Philippine News Agency
A Commission on Audit (COA) state auditor testified Tuesday that the Office of the Vice President (OVP), under Vice President Sara Duterte, reported millions of pesos in confidential fund expenses that were either unsupported or outside the allowable uses set by government rules.
During the continuation of his testimony before the Senate impeachment court, Roderick Wamil, formerly with the COA – Intelligence and Confidential Funds Audit Office (ICFAO), said the findings covered the OVP’s P375 million in confidential fund cash advances for the first three quarters of 2023.
He said the OVP withdrew P125 million in full for each quarter.
Wamil said the first- and second-quarter accomplishment reports listed P82 million for medical and food aid, and P20 million for incentives or travel related to confidential operations.
He said these expenses were not included in the exclusive list of allowable confidential expenses under Joint Circular No. 2015-01.
“Kapag hindi po kasama doon, hindi po pwedeng paggamitan ng kanilang confidential funds,” Wamil said during direct examination by private prosecutor Atty. Lorna Kapunan.
“Ang significance po ng disbursement voucher na ito, ito po kasi ’yung mag-i-initiate ng kanilang pag-process ng cash advance,” he said.
The auditor identified Duterte’s signature on all three vouchers by comparing it with specimen signatures the OVP itself had submitted.
Wamil said the printed certification above Duterte’s signature carried a specific declaration concerning her role in the advances.
“Based on these documents po, sinertify ng Vice President na ’yung kanyang cash advances ay kailangan, naaayon sa batas, at incurred under her direct supervision,” he said.
Wamil said the OVP obtained one fixed P125-million cash advance for each of the first three quarters of 2023
He replied in the affirmative when Kapunan asked whether each fixed amount was withdrawn in full.
The documentary chain continued through three liquidation reports dated March 29, July 11 and Oct. 23, 2023. They covered Feb. 6 to March 29, April 25 to June 30, and July 14 to Sept. 30, respectively.
Each bore Duterte’s signature beside the certification that the purpose of the cash advance had been duly accomplished.
Wamil also examined quarterly accomplishment reports dated March 30, July 11, and Oct. 9. Each carried Duterte’s signature beneath “Approved by.”
Wamil also identified disbursement vouchers, liquidation reports, accomplishment reports and certifications signed by Duterte.
He said Duterte certified that the cash advances were necessary, lawful and incurred under her direct supervision.
The Vice President, he added, also certified that the purpose of the cash advances had been accomplished and approved the quarterly reports containing the questioned expenses.
Lacking proof of successful operations
Wamil testified that the OVP also reported P62 million in rewards during the first three quarters of 2023 without submitting evidence linking the payments to successful intelligence or surveillance operations.
He said the OVP reported P15 million in rewards from Feb. 6 to March 29, P12 million from April 25 to June 30, and P35 million from July 14 to Sept. 30.
Under Joint Circular No. 2015-01, rewards may be paid from confidential funds only if specified conditions are met.
Wamil said the informant must not be an employee of the agency, the payment must be approved by the agency head, and the reward must be directly related to the agency’s confidential operations.
The agency must also submit documents showing that the information supplied by the informant resulted in a successful information-gathering or surveillance activity.
Wamil said the OVP did not submit such evidence for the first two quarters.
“Wala po silang sinubmit na any document evidencing the success of the information gathering or surveillance activities on account of the information given by the informer,” he testified.
“Since wala po silang sinubmit na dokumentong iyon, hindi po nag-comply iyong kanilang payment of rewards doon sa requirements ng joint circular,” Wamil said, still during direct examination.
For the third quarter, Wamil said the OVP reported P35 million in rewards but did not attach a document showing a successful information-gathering or surveillance operation.
“Hindi po sya compliant, ma’am,” he told Kapunan.
P82-M OVP medical, food aid expenses not allowed
Wamil likewise testified that the OVP charged P82 million in medical and food aid against its confidential funds even though such expenses were not allowed under government audit rules.
He said the OVP reported spending P42 million for medical and food aid in the first quarter of 2023 and another P40 million in the second quarter.
Wamil said the expenses were not among the authorized uses of confidential funds under Joint Circular No. 2015-01, which sets the rules for the allocation, release, use and audit of confidential and intelligence funds.
“The provision of medical and food aid and payment of incentives or traveling relative to the confidential operations expenses do not fall among those enumerated under Item 4.8 of the joint circular,” he read from an Audit Observation Memorandum.
“Thus, these should not be charged against the confidential fund of the agency.”
Asked whether an expense not included in the list was prohibited, Wamil replied: “Yes, ma’am.”
He said the OVP did not submit documents proving that payments were made for medical or food supplies.
“Based on their submissions, did they also attach to their submissions any documents showing or proving payments for medical supplies or food supplies?” Kapunan asked.
“Wala po,” Wamil replied.
Wamil testified as the prosecution panel continued presenting evidence on the OVP’s P375 million in confidential fund cash advances for the first three quarters of 2023.
The OVP received and fully withdrew P125 million per quarter, according to the documents presented in court.
