Manila: 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.
According to Philippines News Agency, Wamil stated during questioning by Senator-Judge Risa Hontiveros that the validation of reward payments hinges on such documentation. When asked whether these documents would prove government benefit from the operations, Wamil confirmed their necessity for validation.
Wamil elaborated that the supporting documents submitted by the OVP for the fourth quarter of 2022 consisted only of acknowledgment receipts, lacking official receipts or sales invoices for purchases. He described the submission as incomplete, emphasizing that COA needed official receipts or sales invoices to verify the actual purchase of items listed in the liquidation documents.
During questioning by Senator-Judge Francis Pangilinan, Wamil noted that auditors could not confirm from the documents alone whether the reported PHP122 million worth of medicines had truly been bought. He highlighted that the PHP125-million confidential fund liquidation covering Dec. 21 to 31, 2022, was backed by 849 acknowledgment receipts, with no official receipts or sales invoices.
Wamil remarked that this was the first instance in nearly a decade of auditing confidential funds of more than 30 government agencies where a submission was composed entirely of acknowledgment receipts. He also testified that the Department of Education did not submit evidence showing the success of its surveillance or information-gathering activities, based on documents he initially evaluated.
He clarified that confidential funds, despite their sensitive nature, remain public funds and are hence subject to COA scrutiny and documentation requirements. Wamil also stated that requiring receipts for medicines, food, and other ordinary purchases charged against confidential funds would not compromise national security.
Senator-Judge Raffy Tulfo questioned whether submitting receipts for items such as medicines, shampoo, vinegar, and snacks could jeopardize national security. Wamil assured that such receipts pose no security risk, explaining that auditors require proof of purchase in the form of official receipts or sales invoices, rather than information that could expose confidential informants' identities.
Wamil clarified that acknowledgment receipts may be accepted for payments to individuals who provided information, while purchases from suppliers require official receipts or sales invoices. He reiterated that the audit of confidential funds is document-based, and COA evaluates agency-submitted records against the joint circular's requirements.
The impeachment court is currently hearing the prosecution's evidence under Article I of the impeachment complaint against Vice President Sara Duterte.
