By Kaela Patricia B. Gabriel
A FORMER Commission on Audit (CoA) auditor on Tuesday said millions of pesos in confidential fund expenditures under the Office of the Vice-President (OVP) and the Department of Education (DepEd) were either unsupported by required documents or did not qualify as allowable expenses under government auditing rules.
Former CoA auditor Roderick C. Wamil, testifying on the 12th day of Vice-President Sara Duterte-Carpio’s impeachment trial, said P82 million spent by the OVP during the first two quarters of 2023 went to food and medical aid, which are not allowed expenditures under a state circular on confidential funds.
“The provision of medical and food aid and payment of incentives or traveling relative to the confidential operation expenses do not fall among those enumerated under Item 4.8 of the joint circular,” Mr. Wamil said. “Thus, these should not be charged against the confidential fund of the agency.”
He added that the OVP’s accomplishment report did not include documents supporting the expenses.
The OVP also spent P62 million on reward payments in 2023, consisting of P15 million for Feb. 6 to March 29, P12 million from April 25 to June 30 and P35 million from July 14 to Sept. 30.
Mr. Wamil said these expenditures violated provisions of the circular on allowable confidential fund expenses and the documentary requirements for liquidation.
“The specific confidential activities where the funds will be used are not indicated in their financial plan, violating Item 4.2 of the joint circular,” he said.
The provision requires confidential funds to be supported by a physical and financial plan specifying the proposed amount for each activity to be financed.
Mr. Wamil also said the expenses listed by the circular are exclusive, meaning only those activities identified by the provision may be charged against confidential funds.
For DepEd, Mr. Wamil testified that P37.5 million was spent from Feb. 20 to March 30, 2023, consisting of P9.375 million for counter-insurgency programs, P10 million for abuse prevention and control in schools, P9 million for anti-illegal activities and P9.125 million for anti-extremism activities.
DepEd had P37.5 million in confidential funds for each of three periods in 2023 under Ms. Duterte’s leadership, for a total of P112.5 million.
“Based on the document, the amount is P37.5 million per quarter,” Mr. Wamil said, noting that Ms. Duterte herself approved the accomplishment report.
For the first quarter, Mr. Wamil said DepEd’s accomplishment report did not include documents identifying the confidential activities that the funds were intended to finance, including 115 surveillance areas.
He added that although DepEd reported the full use of P37.5 million for each quarter, the CoA Intelligence and Confidential Funds Audit Office did not receive documents showing the success of the operations.
The defense questioned the CoA’s documentary requirements, invoking Article 229 of the Revised Penal Code on revelation of secrets and Section 3 of Republic Act No. 3019, which prohibits the disclosure of confidential operations.
Defense lawyer Michael T. Poa argued that the provisions demonstrate the importance of protecting classified information.
“Based on these, the confidentiality of classified information is valued,” Mr. Poa said while cross-examining Mr. Wamil.
Mr. Poa also presented a special allotment release order issued by the Department of Budget and Management in December 2014 showing that former Vice-President Jejomar C. Binay, Sr. had confidential funds.
Mr. Wamil earlier testified that Ms. Duterte was the only Vice-President whose confidential fund expenditures he audited during his nine-year tenure at CoA from September 2014 to February 2024.
His testimony is part of the Senate impeachment court’s proceedings on the first article of impeachment, which alleges that Ms. Duterte misused public funds.
Mr. Wamil is scheduled to continue his testimony and face questions from senator-judges on Aug. 5.