Wamil: The Office of the Vice President (OVP) did not identify the specific confidential activities for which PHP125 million was used within 11 days, Commission on Audit (COA) auditor Roderick Wamil told the Senate impeachment court Monday. In his testimony, he said the OVP's Physical and Financial Plan and accomplishment report failed to enumerate the confidential activities funded by the cash advance, preventing state auditors from determining whether the spending fell within the purposes allowed by government rules.
According to Philippines News Agency, based on this document, the amount was disbursed from December 21 to 31, 2022, or around 11 days. Wamil testified that the amount was based on the documents submitted by the OVP to COA's Intelligence and Confidential Fund Audit Office (ICFAO). Joint Circular No. 2015-01 restricts confidential-fund expenditures to specified purposes, including purchasing information relevant to national security and peace and order, renting vehicles for confidential activities, maintaining safe houses, obtaining operational supplies and equipment, and paying qualified rewards to non-employee informers.
To determine whether the OVP complied with those restrictions, Wamil said ICFAO needed the agency to identify the particular confidential activities undertaken. It was noticed that the OVP did not enumerate the specific confidential activities they conducted. Wamil explained that this information is necessary to ascertain if the expenses align with allowable expenses as provided under Joint Circular 2015-01.
He also testified that the same deficiency appeared in both the Physical and Financial Plan and the accomplishment report - the first did not specify the activities for which the cash advance would be used, while the second did not identify the activities allegedly completed. Furthermore, Wamil pointed out that the OVP did not submit the required documentary evidence of payments as stipulated under Item 4.12 of the Joint Circular 2015-01. This item requires that disbursements from confidential funds be supported by documentary evidence of payment, submitted to the COA audit unit in a sealed envelope signed by the special disbursing officer.
The OVP disbursement voucher also described the cash advance as covering calendar year 2022, although the Physical and Financial Plan identified the applicable period as only the fourth quarter. Wamil noted that this description did not comply with Item 6.1.5, which requires the disbursement voucher to indicate clearly the duration of the project's implementation. After evaluating these documents, Wamil drafted an Audit Observation Memorandum, noting the non-compliance with the requirements of Joint Circular 2015-01.
