Insurgency: Sustain Peace Gains

Last week the AFP released an update on the insurgency. 831 Reds and supporters had been neutralized since the beginning of the year.  Now they have releases another report.  This time the number has climbed to 870

https://www.pna.gov.ph/articles/1281099

A total of 870 New People's Army (NPA) members and supporters were neutralized in military operations in the first seven months this year.

Of the total, 770 surrendered, 35 were arrested, and 65 were killed in various military operations that took place from Jan. 1 to July 29, Armed Forces of the Philippines spokesperson Col. Francel Margareth Padilla said in a media interview Tuesday.

"Neutralized" is a military term which refers to the surrender, capture or killing of enemy troops.

"For every surrendered rebel, there is renewed hope. With every gun removed from the hands of the armed group, additional security is provided to a community," she said.

During the same period, around 615 assorted firearms, 249 anti-personnel mines, and 37 NPA encampments were either seized or captured.

Padilla reiterated the military's commitment to "intelligence-driven, law-based operations to protect national security while preserving peace and public safety.”

The military said its units have neutralized around 2,018 NPAs and their supporters from Jan. 1 to Dec. 31, 2025.

Around 1,798 of them surrendered, 93 were arrested, and 127 were killed in various military operations nationwide.

"A total of 1,134 firearms and 531 anti-personnel mines were either seized or surrendered," the AFP said, adding that a total of 149 NPA encampments were also captured last year.

That is 90 more than the 780 estimated remaining NPA rebels. Like each and every time they do not break down the numbers so this report is useless in getting a good look at how the war is progressing. How many actual NPA rebels are left? Perhaps we shall learn before the year's end. 

In Abra the Army clashed with 10 NPA rebels. 

https://newsinfo.inquirer.net/2275898/soldiers-clash-with-10-armed-men-in-abra

Government troops engaged about 10 armed men in a firefight on Sunday afternoon (Aug. 2) at Barangay Bonglo in the Abra town of Licuan-Baa. 

The Alpha Company, led by 1st Lt. Joseph M. Gabinay of 50th Infantry Battalion of the Philippine Army, encountered the armed group while conducting security operations in the area, according to an initial report from the 503rd Infantry Brigade. 

The 5th Infantry Division said the armed men were believed to be members of the New People’s Army’s Ilocos-Cordillera Regional Committee (ICRC). 

The 503rd IB  said it would release additional information once details have been verified. 

No information on casualties or other details of the encounter was immediately available.

Three rebels were killed meaning seven got away. 

https://newsinfo.inquirer.net/2277305/3-suspected-rebels-killed-in-abra-clash

Three suspected New People’s Army (NPA) rebels were killed on Tuesday in a clash with government troops at the Abra town of Licuan-Baay, the Philippine Army’s 5th Infantry Division said.

The encounter, which was the fourth between government troops and suspected members of the NPA’s Ilocos-Cordillera Regional Committee (ICRC) in this Cordillera province, took place at  11:10 a.m. in Barangay Bonglo.

The Army said composite forces from the 50th and 98th Infantry Battalions encountered about 10 armed men during pursuit operations. Troops reportedly recovered three bodies, two M16 rifles, and an M14 rifle.

The encounter was ongoing as of the latest report, with the Army saying further details would be released after validation.

Abra was declared insurgency-free on March 6 during the 109th founding anniversary of the 5th Infantry Division.

The clash was fierce enough to halt classes and disrupt tourism in the region. 

https://newsinfo.inquirer.net/2277974/abra-town-halts-classes-tourism-as-military-pursues-rebels

The Licuan-Baay government in Abra province has suspended face-to-face classes in one village and closed nearby tourism sites as government troops continued pursuit operations following the fourth reported armed encounter with alleged New People’s Army (NPA) rebels.

Executive Order No. 45, signed by Mayor Darwin Domingo on Aug. 4, suspended in-person classes and school activities in Barangay Bonglo until authorities declare it safe for students and teachers to return. 

Tourism sites near Barangays Bonglo and Lenneng were also closed due to ongoing military clearing and hot-pursuit operations.

The local government said it is coordinating with the Department of Education, barangay officials, the Municipal Disaster Risk Reduction and Management Office, the Philippine National Police, and the Army to monitor the situation. 

The Licuan-Baay initiatives respond to the August 4 clash in Bonglo between government troops and 10 alleged members of the NPA’s Ilocos-Cordillera Regional Committee (ICRC). 

The Philippine Army’s 5th Infantry Division said three suspected rebels were killed, while troops recovered two M16 rifles and an M14 rifle.

Following the encounter, the Cordillera Human Rights Alliance (CHRA) called on all parties, particularly government forces, to strictly observe International Humanitarian Law and ensure the humane treatment of all persons affected by the conflict.

The group also urged authorities to facilitate the prompt and respectful release of the remains of those killed to their families, saying that respect for human dignity must be upheld even during armed conflict.

The latest clash was the fourth reported in Abra since July 19, despite the military’s declaration on March 6 that the province had been cleared of insurgency during the 109th founding anniversary of the 5th Infantry Division.

While the battle against the NPA continues the fight against Islamicists is also ongoing. A leader of the Dawlah Islamiyah-Hassan Group was killed in a clash. 

https://newsinfo.inquirer.net/2279912/terror-group-leader-4-others-killed-in-cotabato-clash

Military and police authorities in Central Mindanao scored a major victory against resurgent terrorist groups in the region after a key leader of an Islamic State-linked faction was killed in a law enforcement operation on Thursday.

Lt. Col. Erwin Jay Dumaghan, commanding officer of the Army’s 40th Infantry Battalion, said Marhom Esmael, also known as “Marhom,” deputy leader of the Dawlah Islamiyah-Hassan Group, was among five men killed when they clashed with police officers and soldiers in Barangay Inug-ug, Pikit, Cotabato province.

The four other fatalities were identified as Ameer Hassan, Asnawi Sansawi Usman, Ali Hassan and Rasul Tito.

Police Col. Michael John Mangahis, Maguindanao del Sur police chief, said the operation, conducted at around 2 p.m. with the support of Army troops, aimed to serve arrest warrants against Esmael, Usman and Ali Hassan, who were facing multiple criminal charges, including murder, frustrated murder and robbery with violence or intimidation of persons.

According to Mangahis, the suspects opened fire instead of surrendering, prompting government forces to return fire, resulting in the deaths of the five men.

Esmael was among the remaining leaders of the Hassan Group after its amir (leader or commander), Mohammad Usman Solaiman, was killed in a military operation in Shariff Aguak, Maguindanao del Sur, in December last year.

The group had reportedly closed ranks with remnants of the Bangsamoro Islamic Freedom Fighters (BIFF) and the emerging Panenekelan Group to resist continuing military and police operations against their members.

The BIFF had been significantly weakened following the death of its leader, Esmael Abubakar, alias Commander Bungos, during a military operation in Sultan Kudarat, Maguindanao del Norte, on July 5 this year.

Last July 21, authorities arrested Muslimin Amilil, one of the leaders of the Panenekelan Group, in Mamasapano, Maguindanao del Sur, further crippling the group’s capacity for violence.

Amilil was allegedly the bomb-maker for both the BIFF and Dawlah Islamiyah.

Earlier, conflict monitors in Mindanao raised concerns over a surge in violence linked to the three groups ahead of the historic Bangsamoro parliamentary elections scheduled on Sept. 14.

Esmael and Usman were included in the Bangsamoro region’s list of most wanted persons. Both were tagged as among those behind the ambush that killed five police officers in Shariff Aguak, Maguindanao del Sur, on March 28 this year.

Authorities also linked them to bombings, ambushes, armed attacks against local officials and military personnel in Maguindanao del Sur and Maguindanao del Norte, as well as gun-for-hire activities.

Following clearing operations, government troops recovered two M16A1 5.56-mm rifles and three short magazines from the encounter site in Barangay Inug-ug.

Also recovered was the service firearm of Patrolman Apollo Pagurayan, one of the police officers killed in an ambush in Lambayong, Sultan Kudarat, on July 7 this year.

Maj. Gen. Jose Vladimir Cagara, acting commander of the Western Mindanao Command, said the successful operation against the Hassan Group underscored the military’s sustained campaign against the remaining local terrorist groups.

He also urged the public to continue cooperating with security forces by providing timely and accurate information to help prevent terrorist threats and maintain peace and security in the region.

As both the NPA and the Muslim insurgents weekend the NTF-ELCAC has vowed to sustain the peace gains. 

https://newsinfo.inquirer.net/2279870/ntf-elcac-vows-to-sustain-peace-gains

The National Task Force to End Local Communist Armed Conflict (NTF-Elcac) called for a “sharper and collective commitment” to ensure that peace gains are sustained and shortcomings are addressed.

The anti-communist task force made this call during the closing ceremonies of its three-day First Semester CY 2026 Accomplishment Reporting and Strategic Planning Workshop that took place Thursday, its media release said Friday.

National Security Adviser (NSA) and NTF-Elcac Vice Chair Eduardo S.L. Oban Jr., in his closing message delivered by National Security Council Deputy Director General Benjamin Madrigal, commended collective gains that expanded government reach, weakened armed influence and brought development to vulnerable communities.

“This campaign rests on shared responsibility across all sectors — no single office can carry this burden alone,” the NSA emphasized.

This, as Oban called on more synchronized engagements and strict accountability down to regional levels.

Echoing this resolve, NTF-Elcac Executive Director Undersecretary Ernesto Torres Jr. highlighted that reports and plans are not mere documents, but living guides and promises to the Filipino people.

“The CTG (communist terrorist group) thrives on division and disinformation. Our strength lies in unity, convergence, and resilience of our people,” Torres said, urging stakeholders to move beyond paperwork and translate strategies into decisive action against the group’s divisive tactics.

They have said this may times also mentoining "shared responsibility across all sectors." This includes the public. 

https://www.pna.gov.ph/articles/1281138

The Department of the Interior and Local Government in the Cordillera Administrative Region (DILG-CAR) on Wednesday called on residents to help sustain the region's insurgency-free status by rejecting support for communist rebel groups.

"We call on the residents to help us maintain the State of Stable Internal Peace and Security (SSIPS) by not supporting rebel groups or those linked to them in any way," DILG-CAR Regional Director Antonio Nuyda said.

Nuyda said the Cordillera has been declared under a State of Stable Internal Peace and Security, indicating that insurgency and other serious internal security threats have been reduced to manageable levels or effectively dismantled.

He said public cooperation remains essential to preventing the return of insurgents and preserving peace in communities.

The provinces of Abra, Apayao, Benguet, Ifugao, Kalinga and Mountain Province, as well as the cities of Baguio and Tabuk, have all been declared under SSIPS.

Nuyda said the Cordillera Regional Task Force to End Local Communist Armed Conflict (RTF-ELCAC) adopted its 2025-2028 Operational Plan this year as the region's roadmap for sustaining peace and promoting development.

He said the SSIPS declaration also reflects the region's readiness for development.

Nuyda said the Cordillera economy grew by 4.4 percent in 2025, generating PHP394.96 billion worth of goods and services.

The region also posted an 11.7-percent increase in locally sourced income, reflecting stronger local revenue generation and improved fiscal management.

The region ranked third in per capita gross domestic product among all regions, behind the National Capital Region and Northern Mindanao.

"Where there is peace, there is genuine development," Nuyda said.

He added development initiatives are now being led by civilian agencies in partnership with the Armed Forces of the Philippines and the Philippine National Police (PNP).

The PNP also recorded a 97-percent crime solution efficiency rate and a 99-percent crime clearance efficiency rate in the region in 2025, which Nuyda said reflects the Cordillera's continued peace and order gains.

What exactly is the public supposed to do?  Keep a look out for rebels and report them?  But we saw at the beginning of this article the number of supporters vastly outweighs the number of actual rebels. 

The Office of the Presidential Adviser on Peace, Reconciliation and Unity says localized peace engagements have proven valuable against the insurgency. 

https://www.pna.gov.ph/articles/1281303

Localized peace engagement (LPE) initiatives have proven their mettle in ending insurgency and building lasting peace in the country, an executive said Friday.

Office of the Presidential Adviser on Peace, Reconciliation and Unity (OPAPRU) Secretary Mel Senen Sarmiento, in a news release, said sustained dialogue, empowered local governance, and community-driven solutions are among the best strategies for ending conflict.

He said OPAPRU has been working closely with provincial local government units (PLGUs) to craft and implement their respective Transformation Program (TP) implementation plans that are tailored to the specific needs and realities of conflict-affected communities.

“The genuine strength of peace dialogue lies in the direct stakeholders. These are the affected communities [and] the local government units,” he said.

Sarmiento noted that under Republic Act 7160, otherwise known as the Local Government Code of 1991, governors and mayors are tasked with ensuring peace and order in their communities.

OPAPRU said around 53 of the country's 59 target provinces have finalized their TP implementation plans, and 32 PLGUs have formally adopted their TP plans through official resolutions.

“These provinces have also begun rolling out the TP plans that would enable them to translate policy into concrete peace and development initiatives on the ground,” the agency said.

Also, 13 provinces have already provided representatives from former Rebel People's Organizations with seats in local governance bodies, including the Provincial Peace and Order Council, Peace and Development Council, and Provincial Task Force to End Local Communist Armed Conflict, it added.

Again, it't stakeholders and the community. But there are apparently more NPA supporters than actual NPA rebels according to reported figures.  What gives?

Week 5 of Vice President Sara Duterte's Impeachment Trial Part 2

In part one of analyzing the fifth week of Vice President Sara Duterte's impeachment trial we saw that, according to the COA, lack of receipts is prima facie evidence that funds were used for personal benefit. Apparently Senator Marcos does not understand this as she repeatedly badgered the witness, former COA auditor Wamil, into admitting that they had not written down that opinion, as if that mattered.

https://cebudailynews.inquirer.net/753873/imee-marcos-points-out-lack-of-coa-findings-on-fake-names-stolen-funds

Senator-judge Imee Marcos in Duterte’s impeachment trial on Wednesday pointed out the lack of findings by the Commission on Audit (COA) on the use of fake names and whether the confidential funds allotted to Vice President Sara Duterte were stolen.

“Did the Notice of Suspension indicate any personal use or misappropriation of the Office of the Vice President’s confidential funds?” Senator Marcos asked COA auditor Roderick Wamil.

Wamil was presented by the prosecution team to testify on Dutere’s alleged misuse of P612.5 million in confidential funds released to the OVP and the Department of Education (DepEd) when she was its secretary.

“That is a presumption. It does not have to be stated expressly because it is presumed, Your Honor,” the witness said, citing a 2015 joint circular on the release, use and audit of confidential and intelligence funds.

When Marcos insisted that there was no such findings  by the COA,  Wamil repeated that because it was presumed, there was no need to expressly state it in their audit.

“I understand that, but it’s not there,” the senator stressed. “Is there any COA finding in the various AOMs (Audit Observation Memorandum) were stolen?

At this  point, the state auditor pointed out that there was a prima facie  evidence that the funds were used  for personal use and benefit  based on the joint circular. 

Before this,  Marcos zeroed in on the absence of a COA finding, saying that the use of fictitious names in  acknowledgment receipts was prohibited.

Wamil, who audited the OVP and DepEd’s confidential funds, explained that they had no basis to come up with that finding because it was not the focus of his audit.

“So the answer is no? There is nothing stating that the ARs [acknowledgment receipts] were fictitious,” Marcos  said, adding that the COA did not flag the unusual  names in the receipts.

“Because it is common for unusual names to be used when confidential or intelligence funds are involved,” she further added.

The state auditor reiterated that what the COA only did was compliance audit, and that there was no mention in the circular about the use of aliases.

It's like she is misunderstanding what Wamil is saying on purpose to defend her friend. She focused on the absence of an express written finding of personal use, while Wamil repeatedly answered that the legal presumption arises automatically under Paragraph 8.3 of Joint Circular No. 2015-01 when liquidation requirements are not met. Her logic goes, because the finding was not written down therefore it does not exist therefore Sara is not guilty. 

Likewise Marcos' comments about aliases is also misleading and misrepresents what Wamil had testified previously.

https://mb.com.ph/2026/08/05/coa-witness-says-guidelines-silent-on-aliases-for-intel-agents-informants

Former Commission on Audit (COA) Intelligence and Confidential Fund Audit Office (ICFAO) State Auditor Atty. Roderick Wamil told the impeachment court on Wednesday that the guidelines governing confidential and intelligence funds do not explicitly allow or prohibit the use of aliases for intelligence agents or informants.

Testifying during the impeachment trial of Vice President Sara Duterte, Wamil said the COA-Department of Budget and Management (DBM) Joint Circular No. 2015-01 is "silent" on whether fictitious names or aliases may be used in documents supporting confidential fund disbursements.

His testimony came after Senator-judge Erwin Tulfo asked whether the circular required the disclosure of the actual identities of intelligence agents or informants who allegedly received confidential funds from the Office of the Vice President (OVP), citing names such as "Mary Grace Piattos," "Chippy McDonald," and "Mickey Mouse."

Wamil replied that the circular contains no provision on the matter.

"It is neither allowed nor prohibited," he said when Tulfo asked whether the absence of a specific rule meant the practice was permissible.

Tulfo then questioned why COA auditors did not seek to determine the true identities of the listed recipients during the audit of the OVP's confidential funds.

Wamil explained that the audit conducted by the ICFAO was a compliance audit, with auditors determining only whether the documents complied with the requirements set out in the joint circular.

"Our audit is a compliance audit. Whatever is provided in the circular serves as the basis of our audit," he said.

Later, Senator-judge Bam Aquino also questioned Wamil on the issue, asking whether previous COA guidelines had ever expressly allowed the use of code names or aliases.

Wamil said that, based on his recollection, even earlier circulars in effect during his time at the ICFAO did not contain any provision addressing aliases.

Aquino then asked whether COA expected the names appearing in supporting documents to belong to actual persons.

Wamil said the audit process is document-based, and auditors have no way of independently determining whether a listed name is an alias.

However, when Aquino asked if the expectation is that documents submitted to COA identify real individuals, Wamil replied in the affirmative.

The exchange formed part of the impeachment court's examination of the liquidation and auditing procedures for the OVP's confidential funds, an issue central to one of the articles of impeachment against Duterte.

While there are no guidelines concerning the use of aliases the audit was not about rooting out the truth of the recipient's names but "was a compliance audit, with auditors determining only whether the documents complied with the requirements set out in the joint circular."  As seen in part one the documents lacked the proper requirements and did not follow the law. That, not the true identity of Mary Grace Piattos, is what is important. And, as Wamil testified, lack of proper receipts is prima facie evidence that the funds were used for personal gain. Surely that point is not missed on Senator Marcos. She is only attempting to defend her friend. 

Likewise Senator Padilla also revealed his biases by coming to Vice President Sara Duterte's defense. 

https://cebudailynews.inquirer.net/753894/robin-padilla-says-ovp-confidential-funds-help-foil-rebel-attacks

Senator Robin Padilla said on Wednesday that the Office of the Vice President’s (OVP) confidential fund disbursements may have played a role in thwarting insurgent assaults, noting that the timing of the fund releases aligned with the founding anniversaries of the CPP-NPA and the NDF.

During the 13th day of Vice President Sara Duterte’s impeachment trial,Padilla examined prosecution witness Roderick Wamil regarding a trio of P125 million confidential fund disbursements distributed between late 2022 and early 2023.

Wamil is the former state auditor of the Commission on Audit-Intelligence and Confidential Funds Audit Office (COA-ICFAO) who audited the P500 million confidential funds released to the OVP in four 125 million increments, as well as the P112.5 million for the Department of Education (DepEd) released in three checks worth 37.5 million each.

“On all of these dates, December 26, March 29, April 24, there were no attacks. Every single one was foiled. There’s none. For the first time, there were no attacks because every time the CPP-NPA celebrates its founding anniversary, there is usually an attack.” Padilla said in Filipino.

When he started his clarificatory questions to the witness, Padilla referred to the first check for the OVP and asked, “The first check, 125 million, was issued on December 20, 2022. Are you aware that the founding anniversary of the CPP-NPA falls on December 26?”

Wamil answered, “I do not have personal knowledge about that matter.”

The senator-judge then cited a second P125 million check covering the first quarter of 2023 dated Jan. 31, 2023, noting that the NPA’s founding anniversary is on March 29.

Padilla likewise pointed to a third P125-million check dated April 18, 2023, saying it preceded the 50th founding anniversary of the National Democratic Front on April 24.

Padilla asked whether Wamil believed confidential funds and confidential agents played a significant role in preventing such attacks.

“My question is, do you believe that confidential funds and confidential agents play a significant role?” Padilla asked.

The witness declined to make that conclusion, saying it would depend on an agency’s mandate and that he had no personal knowledge of the anniversaries or the alleged security operations.

Padilla, a known ally of the Duterte family, further asked, “We all know that the DepEd is where, as we refer to it in relation to the Communist Party, some of them come from, right? There are different groups within the movement, the guerrilla group and the political group. The political group consists of students coming from universities, do you agree?”

“I cannot answer that po, Your Honor,” Wamil answered.

Duterte is facing impeachment over allegations of culpable violation of the Constitution, graft and corruption, and betrayal of public trust stemming from the alleged misuse, misappropriation, and irregular liquidation of P612.5 million in confidential funds for the OVP and Deped, where she also served as secretary.

There are a lot of problems with this line of questioning. First of all Padilla should not be defending Sara. He is her judge not her lawyer. Second of all correlation does not equal causation. Simply because attacks did not happen when money was disbursed means nothing. It also does not take into account the weakness of the NPA and the operations of the AFP. Third of all Wamil has no idea where those funds went so he cannot answer the questions posed to him. Fourth, and last, the use of the funds are irrelevant when the question is: were the dispersement of the funds properly documented? The answer to that is a big NO.

https://www.pna.gov.ph/articles/1281109

The Office of the Vice President (OVP) failed to submit documents showing that the government benefited from confidential fund operations for which rewards were paid, a Commission on Audit (COA) auditor said Wednesday.

Former COA Intelligence and Confidential Funds Audit Office state auditor Roderick Wamil told the Senate impeachment court on Wednesday that the OVP did not provide the required “evidence of success” for reward payments covered by its confidential fund liquidation.

“That is how we determine whether the payment of rewards was valid,” Wamil said during questioning by Senator-Judge Risa Hontiveros.

Asked whether such documents would prove that the government gained something from the operations, Wamil replied: “Yes, Your Honor. That is why we require its submission.”

Wamil said the supporting documents submitted by the OVP for the fourth quarter of 2022 consisted only of acknowledgment receipts, without official receipts or sales invoices for purchases.

He described the submission as incomplete, saying COA needed official receipts or sales invoices to determine whether the items listed in the liquidation documents had actually been purchased.

During questioning by Senator-Judge Francis Pangilinan, Wamil said auditors could not confirm from the documents alone whether the reported PHP122 million worth of medicines had truly been bought.

“No, Your Honor,” he said when asked whether the liquidation report was sufficient to establish that the medicines were purchased.

Wamil said the PHP125-million confidential fund liquidation covering Dec. 21 to 31, 2022 was supported by 849 acknowledgment receipts but not a single official receipt or sales invoice.

He added that it was the first time in nearly a decade of auditing confidential funds of more than 30 government agencies that he encountered a submission composed entirely of acknowledgment receipts.

Wamil also testified that the Department of Education, based on documents he initially evaluated, did not submit evidence showing the success of its surveillance or information-gathering activities.

He clarified that confidential funds, despite their sensitive nature, remain public funds and are therefore subject to COA scrutiny and documentation requirements.

Wamil also said that requiring receipts for medicines, food and other ordinary purchases charged against confidential funds would not compromise national security.

Senator-Judge Raffy Tulfo asked whether submitting receipts for items such as medicines, shampoo, vinegar and snacks bought from stores could jeopardize national security.

“No,” Wamil replied.

Wamil explained that for purchases, auditors require proof of purchase in the form of official receipts or sales invoices, rather than information that could expose the identity of confidential informants.

He said acknowledgment receipts may be accepted for payments to individuals who provided information, while purchases from suppliers require official receipts or sales invoices.

“For the purchase of information, we allow acknowledgment receipts,” he said during questioning by Senator-Judge Joel Villanueva.

He also clarified that the audit of confidential funds is document-based and that COA evaluates the records submitted by an agency against the requirements of the joint circular.

The impeachment court is hearing the prosecution’s evidence under Article I of the impeachment complaint against Vice President Sara Duterte.

Without the proper receipts there is absolutely no proof that the confidential funds were used to prevent terrorist attacks. Senator Padilla's line of questioning and his assertions remain baseless speculation. 

In part one we saw that the defense would not agree that Sara spent her entire confidential fund in a mere 11 days despite the receipts showing otherwise. Now the COA says in just one day there were 111 disbursements.

https://newsinfo.inquirer.net/2278066/ovps-111-disbursements-in-one-day-its-unusual-says-coa-auditor

In just one day, Vice President Sara Duterte’s office made 111 disbursements totaling P17 million in confidential funds, as revealed during her impeachment trial on Wednesday.

The disbursements were all dated December 23, 2022, according to Senator-judge Francis  “Kiko” Pangilinan.

"We counted 111 disbursements in a single day, totaling P17 million. Would you consider that normal—111 disbursements in one day?," Pangilinan asked, directing his question to prosecution witness and former COA Intelligence and Confidential Funds Audit Office auditor Roderick Wamil.

Initially, Wamil could not confirm the figures. 

And on Pangilinan’s question whether he considered the disbursements usual, the witness noted the absence of a specific provision on that in a 2015  joint circular pertaining to the  release, use and audit of confidential  and intelligence funds.

“Yes, but the Circular says to prevent irregular, excessive, extravagant. So, would you consider this… does this fall under regular, irregular, o you wouldn’t know?”  Pangilinan went on.

"I wouldn’t know," Wamil said. "But that is unusual. However, I wouldn’t say it is irregular because there is no provision governing that."

As part of the Commission on Audit’s (COA) Intelligence and Confidential Funds Audit Office,  the witness audited the P500 million in confidential funds released to the Office of the Vice President (OVP) and another P112.5 million under the Department of Education during Duterte’s stint as education secretary.

OVP’s liquidation records  showed that  P125 million of its confidential funds was disbursed  from December 21 to 31, 2022  while the same amount was  released  in the first  three quarters of 2023 .

But Pangilinan also observed  that  all the amounts in the acknowledgment receipts submitted by the OVP to the COA  were round figures.

"What I noticed here is that all the amounts are round figures, with no centavos. The acknowledgment receipts are all for P250,000 or P500,000. Isn’t it true that official receipts are more likely to reflect amounts that are not whole numbers? They usually include centavos, don’t they?"

"So here, all the amounts are round figures—P250,000, P500,000. Not a single one includes centavos. There isn’t even one with a decimal amount. So that’s one of our concerns," the senator added.

Duterte’s alleged misuse of confidential funds falls under Article 1of  the four articles of impeachment lodged against her. 

Even though there is no "specific provision on that in a 2015  joint circular pertaining to the  release, use and audit of confidential  and intelligence funds" it is undoubtedly unusual that so many disbursements in exact round numbers were made. Likely the defense will call that an opinion and object that there is no provision on how many disbursements can be made per day.

To sum up, week 5 was pretty damning for Sara Duterte. Former COA auditor Wamil testified there were two firsts regarding her confidential funds. One, her office only submitted acknowledgment receipts and two, medicines were listed as a reward for intelligence information. 

https://mb.com.ph/2026/08/06/2-questionable-firsts-in-ovp-confidential-fund-liquidation-raised-in-vp-sara-trial

Commission on Audit (COA) auditor Roderick Wamil has highlighted two "firsts" from the Office of the Vice President (OVP) when it comes to the liquidation of confidential funds, in this case amounting to P612.5 million from 2022 to 2023.

Wamil served as a witness for the prosecution in Vice President Sara Duterte's ongoing Senate impeachment trial, particularly on article I, which detailed alleged misuse of these confidential funds.

He handled the audit of the P612.5 million during his time with the COA Intelligence and Confidential Funds Audit Office (ICFAO).

On Wednesday, Aug. 5, Wamil testified before the Senate impeachment court that the OVP under Duterte was the first government agency in nearly 10 years to submit only acknowledgment receipts (ARs) to liquidate confidential funds.

Wamil, who served from September 2014 to February 2024 with the ICFAO, said he had audited the confidential funds of more than 30 national government agencies, as well as numerous local government units (LGUs).

The testimony referred to the OVP’s liquidation of P125 million in confidential funds covering Dec. 21 to 31, 2022.

"So it’s the first time in your 10 years that there were only ARs and no sales invoice or official receipt?," Senator-judge Francis "Kiko" Pangilinan asked Wamil.

"Yes. And that many ARs were immediately submitted," the witness replied. 

Earlier, Wamil testified that the OVP submitted 849 ARs but no official receipts or sales invoices to support the liquidation of the P125 million in confidential funds.

The COA auditor also told the court Wednesday that he had never encountered medicines being given as "rewards" for intelligence work until he audited Duterte’s confidential funds.

Quizzed by Senator-judge Risa Hontiveros, Wamil said the practice was not normal based on his almost decade-long stint with ICFAO.

“It's not normal, your honor. It's the first time with the OVP, your honor,” Wamil said when asked whether medicines are normally given in exchange for intelligence information.

Hontiveros pointed to one AR showing that controversial confidential fund recipient "Mary Grace Piattos"--which pro-impeachment solons believed was a fictitious name--supposedly received P70,000 worth of medicines as reward for intelligence-gathering.

Wamil had earlier testified that the OVP’s liquidation reports reflected P122 million worth of medicines charged against its confidential funds.

He also testified that because the OVP submitted only ARs—and no official receipts or sales invoices—COA could not verify whether the reported purchases were actually medicines.

Hontiveros asked whether COA was able to determine what illness Piattos supposedly had or why medicines were given in exchange for intelligence information.

"I wouldn’t know, I would not be able to tell since it was not in the document that was submitted," Wamil replied.

Wamil said the audit records contained no information identifying the illness or explaining the purpose of the medicines.

He added that while the ICFAO’s audit is document-based, auditors are authorized under Joint Circular (JC) No. 2015-01—which governs the release, use, liquidation and audit of confidential and intelligence funds—to seek additional information when circumstances warrant.

Hontiveros also asked what it meant when an agency released reward payments without submitting proof that its intelligence or surveillance operations had been successful.

"That means the OVP did not comply with the requirements of the joint circular," Wamil said. 

With testimony this black and white the onus lies squarely on the defense to explain these anomalies. But even if they are sufficiently explained the paper work still remains deficient and contrary to established rules. 

Week 5 of Vice President Sara Duterte's Impeachment Trial Part 1

Week 5 of Vice President Sara Duterte's impeachment trial is focused on Duterte's use of confidential funds. It can be recalled that Sara claimed she was being audited by the COA because she was being persecuted. However, Commission on Audit auditor Roderick Wamil says that is not the case at all. She was audited because hers is the only Vice President and DepEd Secretary to receive those funds.

https://newsinfo.inquirer.net/2276131/coa-exec-only-dutertes-ovp-deped-audited-as-no-secret-funds-before

Confidential fund (CF) audits were conducted only on Vice President Sara Duterte’s Office of the Vice President (OVP) and the Department of Education (DepEd) because previous administrations had no such allocations, a state auditor said.

At the resumption of Duterte’s impeachment trial on Monday, prosecution counsel Lorna Kapunan asked Commission on Audit (COA) auditor Roderick Wamil whether he knew if previous OVP and DepEd administrations had undergone the same auditing process.

Wamil, who was part of COA’s Intelligence and Confidential Funds Audit Office (ICFAO) from 2014 to 202, explained that he did not conduct CF audits for former Vice Presidents Jejomar Binay and Leni Robredo because they had no CF appropriations.

“Since I assumed office in 2014, I only audited confidential funds under Vice President Sara Duterte,” Wamil replied when asked by Kapunan.

“Why, Mr. Witness, why did you audit the confidential funds under Vice President Sara Duterte only?” Kapunan asked.

“Because since I assumed office with the ICFAO in 2014, there were no confidential fund appropriations under former Vice Presidents Binay and Robredo. Only Vice President Sara Duterte had an appropriation for confidential funds,” Wamil explained.

Similarly, at DepEd, only Duterte was audited for CF use because former Education Secretaries Armin Luistro and Leonor Briones did not have such allocations.

COA-ICFAO flagged the P375 million worth of CF expenditures for 2023 because unauthorized personnel disbursed the funds and used them improperly.

Wamil is the third witness presented by the prosecution for Article I. Last Wednesday, the prosecution presented two former Land Bank of the Philippines (LandBank) officials — department managers Violeta Constantino and Nenita Camposano — who testified about the OVP and DepEd’s withdrawals of CF allocations under Duterte.

Every single government office undergoes an audit. It's the law. COA auditor Roderick Wamil went on to explain what he found out during the audit. Namely, Sara did not follow the rules and properly allocate where the money went. 

https://www.pna.gov.ph/articles/1280937

A Commission on Audit (COA) auditor told the Senate impeachment court Monday that confidentiality over an operation does not excuse the Office of the Vice President (OVP) from identifying ordinary suppliers or producing appropriate receipts for purchases charged against confidential funds.

In his testimony, former Intelligence and Confidential Funds Audit Office (ICFAO) state auditor Roderick Wamil said the OVP’s revised accomplishment report and subsequent responses still left unresolved deficiencies involving documentary evidence for payments, rewards and purchases.

“The use itself is confidential but the suppliers are not. These are different things,” Wamil said.

After receiving the OVP’s revised accomplishment report, he said the audit team considered the additional submission and issued a supplemental Audit Observation Memorandum (AOM).

He explained that the second AOM repeated the initial observation that the OVP had not submitted documents showing the actual payments covered by its report.

“They did not still submit documentary evidence of payments. So, we reiterated in our second AOM the non-submission of documentary evidence of payments,” he said.

Among the questioned items in the revised report were PHP40 million for medical and food aid and PHP10 million for incentives or traveling expenses allegedly related to OVP confidential operations.

Wamil said those items did not appear among the allowable confidential-fund expenditures enumerated in Item 4.8 of Joint Circular No. 2015-01.

"There are items for the provision of medical and food aid for PHP40 million and payment of incentives or traveling expenses relative to the confidential operations of the OVP for PHP10 million, that are not allowable expenses based on Item 4.8 of Joint Circular 2015-01,” he said.

“They have not submitted any document in support of the payment of rewards as of this time — as of the date ng AOM,” he added.

Wamil also cited the absence of a special budget request — proof that the revised accomplishment report had been submitted to the Office of the President, Senate President and House Speaker — and the approval of a disbursement voucher by Assistant Secretary Lemuel Ortonio instead of the agency head.

He testified that the OVP subsequently submitted two responses containing documentary evidence of payments in the form of acknowledgment receipts, but found further deficiencies.

According to Wamil, the receipts reflected rewards paid in cash, medicines and various goods but lacked records establishing the successful intelligence activity resulting from an informer’s information.

“All their payment of rewards has no attached document supporting the success of the information-gathering activity or surveillance activity on account of the information given by the informer,” he said.

The submissions also covered medicines, various goods, supplies, tables, chairs, desks, printers and computers.

Wamil said the OVP supported the purchases only with acknowledgment receipts and did not indicate whether some equipment was intended for confidential operations.

“Since purchases are involved, then those purchases should have been supported with sales invoices and official receipts instead of just acknowledgment receipts,” he testified.

The defense moved to strike Wamil’s answers concerning whether the identities of drugstores, groceries and hardware stores were confidential, questioning his competence to give that opinion.

Presiding Officer Francis Escudero denied the motion, ruling that Wamil was competent to explain how he evaluated the OVP submissions under Joint Circular No. 2015-01.

Not only did Sara use her confidential funds for items not allowed for such as medicines, tables, and chairs, but the paperwork was not complaint with Joint Circular No. 2015-01.

"It is not compliant with the joint circular because the first column lists programs, activities, and projects—yet the OVP did not indicate the specific confidential activities for which the confidential funds would be used, as required under Item 4.2 of the joint circular."

https://www.gmanetwork.com/news/topstories/nation/997149/ovp-2022-plan-not-compliant-with-confidential-funds-joint-circular-witness/story/

Funny that the defense attempted to toss out part of Wamil's testimony by questioning his competence. Of course dealing with the evidence would be hard because it is right there in black and white. The items listed do not apply under the rules.

According to the the COA the lack of receipts necessarily leads to the presumption that the funds were used for Sara's personal benefit. 

https://newsinfo.inquirer.net/2277611/coa-auditor-no-record-presumes-funds-went-to-vps-personal-use

A Commission on Audit (COA) auditor testified on Tuesday that Vice President Sara Duterte is presumed under government auditing rules to have used confidential funds for her personal benefit after the Office of the Vice President (OVP) and the Department of Education (DepEd) failed to submit documents supporting the liquidation of millions of pesos in confidential funds.

Former COA Intelligence and Confidential Funds Audit Office auditor Roderick Wamil, appearing for the second day before the Senate impeachment court, cited Paragraph 8.3 of Joint Circular No. 2015-01, which states that an accountable officer’s failure to liquidate public or confidential funds under his or her custody constitutes prima facie evidence that the missing funds were used for the officer’s personal benefit.

Now an audit team leader in Pasay City, Wamil also rejected the defense’s argument that the OVP was exempt from liquidation requirements because the confidential funds came from the Office of the President (OP).

Asked by prosecution counsel Lorna Kapunan whether Duterte, as Vice President and concurrent education secretary in 2023, was the accountable officer for the confidential funds of both the OVP and DepEd, Wamil answered yes.

He explained that the joint circular makes the head of an agency responsible for overseeing the use of confidential funds, ensuring compliance with liquidation and reporting requirements, and attesting to certifications executed by accountable officers that the funds were spent solely for authorized confidential expenses.

“Based on the joint circular, yes,” Wamil said when asked whether Duterte could be considered the accountable officer.

“What Paragraph 8.3 means is that there was a presumption that the funds were used for the personal use and benefit of the accountable officer,” he added.

The prosecution argued that the legal presumption arose not from bookkeeping lapses but from the complete absence of documents required under the government’s confidential fund rules.

All of the receipts under question date between December 20 - 31, 2022 which is a period of eleven days. It is the prosecutions stipulation that Sara liquidated 125 million pesos in confidential funds in 11 days. The defense says they disagree and that the matter will be settled by future witnesses. 

https://mb.com.ph/2026/08/03/no-stipulation-vp-saras-camp-denies-spending-p125-m-confidential-fund-in-11-days

The defense team of Vice President Sara Duterte on Monday, August 3, rejected the prosecution's assertion that the Office of the Vice President (OVP) spent its P125 million confidential fund within 11 days in December 2022, disputing a claim based on Commission on Audit (COA) records during the 11th day of the Senate impeachment trial.

Defense lawyer Michael Poa refused to stipulate to the prosecution's proposed admission that the OVP received the P125 million confidential fund on Dec. 20, 2022, and fully disbursed it within 11 days, as reflected in COA records.

"No stipulation on this matter," Poa told the Senate impeachment court.

The issue is being tackled under Article I of the Articles of Impeachment, which accuses Duterte of misusing P612.5 million in confidential funds allocated to the OVP and the Department of Education (DepEd) during her tenure as Education secretary.

In legal proceedings, a stipulation is a “formal agreement between opposing parties in a case to accept a fact, document, or issue as true or valid without requiring further proof.” By contrast, a "no stipulation" means one party refuses to admit or accept the proposed fact or evidence, requiring it to be proven at trial.

While rejecting the prosecution's proposed stipulation on the alleged 11-day utilization of the confidential fund, Poa acknowledged that the OVP was allocated P125 million in confidential funds in 2022.

He added, however, that the release of the amount had been approved by President Ferdinand "Bongbong" Marcos Jr., a point acknowledged by prosecution counsel Lorna Kapunan.

The prosecution sought to establish that the OVP received the confidential fund on Dec. 20, 2022, and liquidated it within 11 days, based on COA records.

The issue first drew public attention during the 2024 national budget deliberations in September 2023, when then-Marikina Rep. Stella Quimbo, who served as sponsor of the COA budget, disclosed that the OVP's liquidation report showed the confidential fund had been utilized within 11 days—not 19 days, as initially computed by members of the Makabayan bloc.

Quimbo said the liquidation report had been submitted by the OVP to the COA in January 2023.

The COA later issued a Notice of Disallowance covering P73 million of the P125 million confidential fund, citing alleged violations of the 2015 Joint Circular governing the allowable use of confidential funds.

Aside from disputing the prosecution's proposed stipulation on the confidential fund timeline, the defense also raised concerns over several acknowledgment receipts presented as evidence.

Poa told the impeachment court that the defense was willing to stipulate to most of the prosecution's documentary evidence but would exclude acknowledgment receipts covering Dec. 21 to 31, 2022.

"The defense is willing to stipulate on the list of documents provided except for the acknowledgment receipts for the period covering December 21 to 31, 2022," Poa said.

He added that there were issues involving those receipts that would be addressed by future witnesses but did not elaborate on the specific concerns.

Before raising the objection, Poa requested a brief suspension of the proceedings to coordinate with the prosecution regarding the documents both sides intended to stipulate.

"We have no problem stipulating, but due to the voluminous nature of the documents, we just want to make sure while ensuring the rights of our client," he said.

But these are the very receipts under question. What could future witnesses possibly add? Are there receipts related to those confidential funds which have not been seen and which extend beyond those eleven days? It would seem that the answer is no.

The defense has had years since the COA audit, and months before the impeachment trial began, to locate and produce any contemporaneous documentary evidence supporting the questioned confidential fund expenditures. If such receipts, invoices, or supporting records existed, one would ordinarily expect them to have been presented during the audit or disclosed in preparation for trial. The absence of such disclosures to date makes it increasingly unlikely that additional contemporaneous documentation exists, though the defense remains free to attempt to introduce admissible evidence during its presentation of the case.

Well, it turns out the defense has taken a totally different route saying that Sara did not need to submit receipts.

https://newsinfo.inquirer.net/2277306/duterte-camp-cites-coa-circular-on-impractical-cf-receipts-submission

Vice President Sara Duterte’s defense counsel invoked a 1992 Commission on Audit (COA) circular to justify the lack of receipts submitted by the Office of the Vice President (OVP) for its use of confidential funds (CF).

Defense counsel Michael Poa presented COA Circular No. 92-385 during his cross-examination of state auditor Roderick Wamil in Duterte’s impeachment trial on Tuesday.

Poa asked Wamil to read preliminary statements on the risks of leaking sensitive information.

Among its rationales, the circular stated: “The submission of receipts, bills or commercial invoices in support of disbursements from these funds for rental of safe houses, purchase of meals or supplies and other expenses, might create a leak of information that may threaten the confidentiality of the intelligence operations.”

“In many instances it is impractical and sometimes impossible to obtain such receipts, bills or commercial invoices during intelligence operations,” it added.

During the prosecution’s direct examination, Wamil repeatedly testified that the OVP failed to present supporting documents required to allow the disbursement of CFs for the payment of rewards.

Additionally, when private prosecutor Lorna Kapunan asked whether the OVP had documents to support its supposed plans for using CFs, Wamil said no submissions were made.

After Poa asked Wamil about the statements, Kapunan made a manifestation stating that the 1992 circular had been superseded by COA’s Joint Circular No. 2015-01 with the Department of Budget and Management, Department of the Interior and Local Government, Governance Commission for GOCCs, and the Department of National Defense.

“This exhibit presented by counsel for the respondent is dated October 1, 1992, whereas the joint circular cited by this witness is dated 2015… 2015 supersedes this circular cited by the respondent, which is dated 1992,” Kapunan said, citing the repealing clause of the joint circular.

In a countermanifestation, Poa pointed out that the repealing clause in the 2015 document did not specify which documents it superseded.

Kapunan then countered, citing the clause that deemed repealed “all circulars, memoranda, rules, regulations and other issuances inconsistent” with the joint circular.

“No interpretation is needed… All are repealed and superseded accordingly,” Kapunan said.

To close the exchange, Poa said the documents shall “speak for themselves, and [they] will leave this to the honorable court.”

The 2015 joint circular has been the primary basis of Wamil’s testimony since Monday, Aug. 3, when he began discussing his assessment of Duterte’s CFs for the Office of the Vice President from the fourth quarter of 2022 to the third quarter of 2023, as well as the Department of Education’s CFs for the first three quarters of 2023.

Based on the 2015 circular, agencies that use CFs must submit, as post-audit requirements, a physical and financial plan, certification of the accountable officer, accomplishment report, liquidation report, and disbursement vouchers, among others.

If the court takes the defense's argument seriously then no prior "circulars, memoranda, rules, regulations and other issuances" were repealed because none are mentioned particularly by name. It is less a defense and more of a legal maneuvering.  Good try though.