Week 6 of Vice President Sara Duterte's Impeachment Trial

After a day's delay due to heavy rains the impeachment trial of Vice President Sara Duterte resumed with testimony from another COA auditor.  The revelations are more of the same but with additional details. The gist is that the funds allotted to the OVP were misused. It is Vice President Sara Duterte and a few of her executives are a liable for that misuse. 

https://newsinfo.inquirer.net/2282315/sara-duterte-ovp-execs-security-head-liable-over-disallowed-cf

Vice President Sara Duterte, two officials of the Office of the Vice President (OVP), and her security chief are liable for the disbursement of P73 million and P375 million in confidential funds that were disallowed by state auditors, a Commission on Audit (COA) official said Tuesday.

Xylene del Campo of the COA-Intelligence and Confidential Funds Audit Office (COA-ICFAO), who evaluated the OVP’s responses to COA’s findings over its use of confidential funds, made the statement while testifying on the 14th day of Duterte’s impeachment trial.

According to del Campo, after finding that the OVP’s responses remained non-compliant with the guidelines used in auditing confidential funds, she drafted Notices of Disallowance (NDs), requiring the liable officials to restitute or return the disallowed amounts.

For the first ND that disallowed 73 million pesos from the 125 million allocated for OVP’s confidential funds during the 4th quarter of 2022, “The persons liable or responsible is first, the Head of Agency, Vice President Sara Duterte; the Special Disbursing Officer, Miss Gina Acosta; and the Chief Accountant who is Miss Julieta Villadelrey,” del Campo said.

For the second ND, which demands restitution of 375 million pesos for the first, second, and third quarters of 2023, Duterte, Acosta, and Villadelrey were again named liable, along with Col. Raymund Dante Lachica, head of the Vice Presidential Security and Protection Group.

Del Campo said COA issued the second ND without first issuing a Notice of Suspension after finding a direct violation of the guidelines when Acosta admitted that she left the disbursement of confidential funds to Lachica, following Duterte’s order.

COA earlier affirmed the disallowance of the P73 million 2022 confidential funds, making restitution immediately required unless the Supreme Court issues a temporary restraining order.

Meanwhile, del Campo said the OVP may still avail of the 180-day appeal window for the P375 million disallowance for 2023 funds, which still remains in effect.

As defined by COA, an ND is an official document issued when the commission disapproves in whole or in part of a government transaction that is deemed “irregular, unnecessary, excessive, extravagant, or illegal.”

COA first issues an AOM informing the agency of its findings for its initial audit of the submitted documents for liquidation. They also demand more documents if needed.

If COA finds the agency’s response to the AOM still lacking, the COA then issues a Notice of Suspension, which temporarily suspends disbursement.

For both NDs, Duterte was held liable because she “approved the transactions, including the utilization of the cash advances” while Acosta acted as the special disbursing officer and payee of the cash advances and was “responsible for the disbursement of the confidential fund.”

In addition, Villadelrey was held liable for both NDs for certifying that the supporting documents for the transactions were complete and proper.

For the second ND alone, Lachica was held liable for receiving the cash advances for confidential expenses despite not being the designated special disbursing officer.

Among the accusations for why Duterte is facing an impeachment trial is the alleged misuse, misappropriation, and irregular liquidation of P612.5 million in confidential funds disbursed to the OVP and the Department of Education.

Strangely enough some of the OVP's funds were spent before they were even received. That is something which is not allowed under the rules of the COA's Joint Circular. 

https://newsinfo.inquirer.net/2282277/coa-exec-says-some-ovp-secret-expenses-made-before-they-received-budget

A state auditor has admitted that several of the activities cited by Vice President Sara Duterte’s office as confidential expenses were also disallowed for being made before they received the allocation, or before the P125 million confidential fund (CF) for 2022 was encashed.

During Duterte’s impeachment trial on Tuesday, Presiding Officer and Senator-judge Francis Escudero asked Commission on Audit (COA) auditor Xylene Mae del Campo whether his observations are correct — that the list of activities cited by the Office of the Vice President (OVP) in its liquidation reports were dated outside the allowable dates for CF expenditures.

For the fourth quarter of 2022, OVP was allowed to spend P125 million from Dec. 21 to 31, 2022, having withdrawn the allocation on Dec. 20.  However, several activities used as justification by the OVP for their CF use included dates as early as Dec. 13.

"With the indulgence of counsel, Ms. Xylene, aside from it being disallowed because it does not fit the criteria of allowable uses for confidential funds as you mentioned, were the expenses made before the cheque was encashed?," Escudero asked.

"If based on the documents here, there are activities cited which happened between December 13 to 18 which are not part of the period of utilization based on the accomplishment report," Del Campo added.

Prior to this question from Escudero, del Campo admitted — upon direct examination by counsel for prosecution Lorna Kapunan — that several activities cited by Duterte’s office as confidential expenses, like tree-planting activities, provision of wheelchairs, and even Christmas parties are not allowed under the Joint Circular 2015-01, which set standards for CF use.

The first activity mentioned by del Campo was an “appreciation night” with Department of Education (DepEd) partners in Mandaluyong City, dated Dec. 13, 2022.

Later on, Escudero asked again whether the CF expenditures would still be disallowed even if the justification mentioned complies with Joint Circular No. 2015-01.  In response, del Campo said that it will be disallowed since CF cannot be used for reimbursement purposes, or the practice of using new funds to cover past expenses.

"So the funds released on (December) 21 cannot be used to reimburse that, if ever the activities were allowed and above board?," Escudero asked.

"Yes, because under the Joint Circular, there is a portion there stating that the confidential funds cannot be used for reimbursements," Del Campo answered.

"So prospectively speaking, the activities that can be allowed should fall within (December) 21 to 31?," the Presiding Officer asked again.

“Yes, that’s correct,” del Campo replied.

Del Campo was referring to Item 6.1.1 of the Joint Circular, which states that cash advances cannot be used for “liquidation of the previous cash advance.”

How the money was spent before it was received was not detailed but many of these expenses were for items which had nothing to do with proper usage of confidential funds. 

Incidentally, many of these funds were disbursed in one day across the nation. A feat only Superman could accomplish says the prosecution.

https://www.pna.gov.ph/articles/1281635

Counsel for the panel of prosecutors, lawyer Lorna Kapunan, on Tuesday said only Superman could have done what was indicated in the documents submitted by the Department of Education to justify the use of its confidential funds.

Kapunan made the remark after reading before a prosecution witness and senator-judges scores of acknowledgement receipts of confidential funds paid off on the same day in different locations in Luzon, Visayas and Mindanao.

"Me, I read Marvel Comics, and Superman is my favorite. If the SDO is not Superman, do you think he can go to all these places?" Kapunan said, referring to the DC Comics superhero when she asked prosecution witness Xylene Del Campo, a state auditor of the Commission on Audit-Intelligence and Confidential Fund Audit Office (COA-ICFAO).

Kapunan's remarks earned an immediate objection from the defense counsel, saying the question was speculative.

"What is speculative about Superman, he can fly anywhere in one day?" Kapunan retorted.

Presiding Senator-judge Francis Escudero did not sustain the objection and instead directed Kapunan to move on.

“We get your point, counsel,” Escudero said, adding that it would be “physically impossible” for a lone disbursing officer to make confidential fund payments in far-flung locations on the same day. 

Escudero then noted an earlier admission that the confidential funds had been turned over to another officer.

 “And there was earlier admission that the SDO gave the funds to a Col. Lachica, probably even more. So that remains to be seen and proven in the coming days,” he said, referring to testimonies that the funds were turned over by the DepEd SDO to Col. Raymund Dante Lachica, who was then head of the Vice Presidential Security and Protection Group.

Escudero appeared to have mixed up the security officers involved. Lachica, then head of the Vice Presidential Security and Protection Group, figured in earlier testimony involving the OVP confidential funds.

 In the case of the DepEd, Del Campo later testified that Edard Fajarda admitted under oath during a House inquiry that he turned over the confidential fund cash advances to Col. Dennis Nolasco, who was part of the same security group.

In her direct questioning of Del Campo, Kapunan read three batches of acknowledgement receipts (ARs) purportedly to support the liquidation of the PHP112.5-million CIF given to the DepEd in 2023.

The first batch was dated Feb. 21, 2023, the second four days later on Feb. 25, and the third on March 15, 2023.

Among the Feb. 21 ARs that Kapunan read were for PHP50,000, no name but with signature, paid in Danao; PHP100,000 in Malolos; PHP45,000 in Negros Occidental; and another AR with address in Negros Oriental.

The Feb. 25 receipts included PHP200,000 paid in Masbate, PHP100,000 in Laoag City, PHP45,000 in Davao City, one AR indicating an amount paid in Agusan del Norte, PHP50,000 in Olongapo City, PHP150,000 in Masbate, PHP45,000 in Davao City, and PHP50,000 in Pangasinan.

Kapunan read the March 15 ARs in quick succession, also mentioning the amounts, supposed recipients, and the date funds were allegedly distributed.

Asked about the significance of the documents, Del Campo said they showed that different amounts were given to informants in different places in one day.

Del Campo also testified that under a 2015 joint circular issued by COA, the Department of Budget and Management and three other agencies, only the Special Disbursing Officer is authorized to distribute confidential and intelligence funds.

She said in the case of the DepEd, when the Vice President was Education Secretary, the latter did not designate another person as SDO other than Fajarda.

Del Campo also affirmed the assertion of the prosecution’s first auditor-witness, Roderick Wamil, that under the joint circular, the agency head bears primary responsibility for the use of confidential funds.

Even Senator Escudero, the presiding official over the trial, acknowledged the physical impossibility of this feat. 

It would be “physically impossible” for a lone disbursing officer to make confidential fund payments in far-flung locations on the same day.

Sen. Francis Escudero, the presiding officer of Vice President Sara Duterte’s impeachment trial, offered that observation on Tuesday, the 14th day of the proceedings, during the testimony of Xyelene Mae Del Campo of the Commission on Audit (Coa).

https://newsinfo.inquirer.net/2282847/physically-impossible-for-one-sdo-to-make-nationwide-payouts-in-a-day-escudero

Auditor Xylene Mae del Campo also testified that the OVP showed no results for the rewards handed out. 

 

https://newsinfo.inquirer.net/2282800/ovp-showed-no-results-for-p131-8m-in-secret-fund-rewards-coa-auditor

The P131.787 million in confidential fund rewards released by the Office of the Vice President (OVP) from December 2022 to September 2023 had no supporting documents to show specific results to justify the payments.

Xylene Mae del Campo of the Commission on Audit (Coa) gave that testimony to House private prosecutor Lorna Kapunan on Monday, the 14th day of the impeachment trial of Vice President Sara Duterte.

COA-Intelligence and Confidential Funds Audit Office supervising auditor Xylene Mae del Campo told the Senate impeachment court that the amount consisted of P69.787 million in reward payments from the OVP’s P125-million confidential fund in December 2022 and another P62 million during the first three quarters of 2023.

Del Campo, the supervising auditor of Coa”s Intelligence and Confidential Funds Audit Office, told the impeachment court that the amount consisted of P69.787 million in reward payments from the OVP’s P125-million confidential fund in December 2022 and another P62 million during the first three quarters of 2023.

“The particular accomplishments were not seen to warrant the payment of rewards,” Del Campo said in Filipino.

Citing Joint Circular No. 2015-01, which governs confidential and intelligence funds, a House prosecution statement pointed out the head of the agency must approve the reward payments and should provide documents showing successful information-gathering or surveillance activities resulting from information provided by an informant, which should be directly related to the agency’s confidential activities.

Some of the confidential funds went beyond even alleged rewards for intel and to paying for Christmas parties. 

https://newsinfo.inquirer.net/2282103/fwd-auditor-ovp-listed-tree-planting-xmas-party-among-secret-expenses

Several activities that Vice President Sara Duterte’s office listed as confidential expenses — including tree-planting activities, wheelchair distribution, and Christmas parties — are not allowed under the joint circular that sets guidelines for using confidential funds (CF), a state auditor said.

At the resumption of Duterte’s impeachment trial on Tuesday, private prosecutor Lorna Kapunan continued her cross-examination of Commission on Audit (COA) auditor Xylene Mae del Campo, focusing on activities that the Office of the Vice President (OVP) listed in its liquidation reports for CF utilization from December 2022.

When Kapunan mentioned that some listed activities were Christmas parties and tree-planting activities, del Campo said these were not among the allowable uses of CFs under Joint Circular No. 2015-01.

When Kapunan asked her to read the activities listed by the OVP, del Campo said, “Under December 13, 2022, Department of Education — 2022 Partners Appreciation Night in Mandaluyong City, Metro Manila.”

“Wait, appreciation night? Based on your understanding, is this item a confidential activity or is it part of the confidential activities under the joint circular?” Kapunan asked.

“Based on the enumeration of where confidential funds should be used, this is not included,” del Campo replied.

Del Campo continued reading the activities the OVP listed as confidential expenses, including:

• December 15, 2022, Knights of Rizal Supreme Council, 60th Year of the Institute in Baguio City, Youth Campaign on Patriotism
• December 17, 2022, Christmas activity in Happyland, Tondo, Manila
• December 17, 2022, Christmas activity and exploration meeting of extension office, Barangay 101 in Tondo, Manila
• December 17, 2022, consultation with barangay chairmen ng Manila in Manila
• December 17, 2022, Pasasalamat and update meeting TODA in Barangay Batasan Hills, Quezon City
• December 17, 2022, Pasasalamat and consultation meeting with TNVS, Angkas, and Food Delivery in Quezon City
• December 17, 2022, Pasasalamat and update meeting with PWD sector in Quezon City

“Some of the activities here include thanksgiving events, coordination meetings, tree-planting activities, wheelchair distribution, gift-giving, medical missions, and other activities of the [OVP] satellite offices,” del Campo said.

The COA auditor also said none of these activities are among the allowed uses of CFs under Joint Circular No. 2015-01, as secret funds should be allocated only to confidential activities.

Kapunan asked, “In the joint circular you mentioned, can you remind us, what is the definition and purpose of confidential funds?”

“Confidential funds are the lump sum amount under the General Appropriations Act that should be used for confidential activities of an agency,” del Campo replied.

“And these activities you read — tree-planting, many Christmas parties, several awards ceremonies — are these allowed under the definition of confidential funds that you mentioned?” the lawyer asked.

“No,” del Campo said.

At the end of the day, according to the COA, the buck stops with Vice President Sara Duterte. She is the one ultimately responsible for these anomalous receipts.

https://newsinfo.inquirer.net/2282808/coa-buck-still-stops-with-vp-duterte

Vice President Sara Duterte cannot simply pass responsibility for the P612.5 million in confidential funds spent by the Office of the Vice President (OVP) and Department of Education to her special disbursing officers, a Commission on Audit (COA) auditor testified on Tuesday.

Xylene del Campo of the COA-Intelligence and Confidential Funds Audit Office (Icfao) said Duterte herself was held liable for disallowed confidential fund transactions because, as head of agency, she approved the transactions and the use of cash advances.

Del Campo’s testimony directly challenged the suggestion earlier raised by Senator-judge Imee Marcos that accountability for the questioned funds rested primarily, if not solely, with the special disbursing officers (SDOs) who physically handled the money.

Testifying on the 14th day of Duterte’s impeachment trial, Del Campo said the COA issued a notice of disallowance (ND) covering P73 million of the P125 million in confidential funds spent by the OVP in the fourth quarter of 2022.

Cited as liable were Duterte, as agency head; Gina Acosta, the special disbursing officer; and Julieta Villadelrey, the chief accountant.

“The persons who are liable or responsible, is first the head of agency, Vice President Sara Duterte,” Del Campo told the cour

For a second ND covering P375 million in confidential funds for the first three quarters of 2023, Duterte, Acosta and Villadelrey were again named liable, along with Col. Raymund Dante Lachica who then headed the Vice Presidential Security and Protection Group.

Del Campo said their different roles did not erase Duterte’s accountability since she “approved the transactions, including the utilization of the cash advances.”

Acosta was liable as the designated SDO and payee responsible for disbursements. Villadelrey was liable for certifying that the supporting documents were complete and in order.

Lachica was held liable for receiving cash advances for confidential expenses even though he was not the designated SDO.

The distinction is crucial: handling and disbursing the money was one level of responsibility; approving the transactions and overseeing the agency-wide use of confidential funds was another.

Asked by private prosecutor Lorna Kapunan about the role of the agency head, Del Campo said such an official was in charge of overseeing how funds were used across the agency.

Thus, Duterte’s accountability did not depend on whether she personally withdrew, carried or distributed cash.

Del Campo also testified that Duterte ordered the transfer of the disbursement of confidential funds from Acosta to Lachica.

She recalled that Acosta gave the same testimony before a House inquiry in 2024.

 This arrangement violated Joint Circular 2015-01, which governs the release, use, reporting and audit of confidential and intelligence funds, Del Campo said.

“Under no circumstance shall cash advance for confidential funds be transferred from one accountable officer from another,” she said.

Del Campo called the transfer a “direct violation” of Item 6.1.1 of the circular.

Acosta’s admission became one of the grounds for a P261-million notice of disallowance issued by the COA-Icfao in March 2026.

Del Campo’s testimony established a chain of accountability beyond the special disbursing officers: Duterte, as head of agency, approved the transactions and exercised authority over the funds; the SDOs were responsible for their actual disbursement; and the accountant certified the supporting documents.

There is no getting around that. 

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.