THE Office of the Vice President’s (OVPs) records did not identify the specific confidential activities for which ₱125 million was used within 11 days, preventing state auditors from determining whether the spending fell within the purposes allowed by government rules, Commission on Audit auditor Roderick C. Wamil told the Senate Impeachment Court Monday.
Wamil told the Senate Impeachment Court that the OVP’s Physical and Financial Plan and accomplishment report failed to enumerate the confidential activities funded by the cash advance.
The liquidation report showed that the ₱125 million intended for the entire fourth quarter of 2022—covering October, November and December—was disbursed only from Dec. 21 to 31.
“Based on this document po, na-disburse lang siya from December 21 to 31, 2022, or around 11 days,” Wamil testified.
The amount, he said, was based on the documents submitted by the OVP to COA’s Intelligence and Confidential Fund Audit Office.
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.
“Napansin po na hindi po in-enumerate ng Office of the Vice President ang kanilang specific confidential activities na kanilang ginawa,” Wamil said of the accomplishment report.
He explained why the omission was material to the audit.
“Para malaman po namin kung ’yung kanilang expenses ay among the allowable expenses as provided under the Joint Circular 2015-01,” he said.
Wamil 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.
He also found that the OVP had not submitted the supporting proof required to trace the actual payments.
“Pangalawa po, hindi po sinubmit ng Office of the Vice President ’yung kanilang documentary evidence of payments as required under Item 4.12 of the Joint Circular 2015-01,” Wamil testified.
Item 4.12 requires confidential-fund disbursements to 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 presented another issue. It 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 said that description did not comply with Item 6.1.5, which requires the disbursement voucher to state clearly the duration of the project’s implementation.
The omissions do not by themselves prove that no confidential activities occurred. Wamil’s testimony established that the records submitted to ICFAO did not provide the information and evidence required to verify whether the ₱125 million was used for allowable confidential expenses.
“After the evaluation of those documents, since I noted that the documents are not compliant with the requirements of Joint Circular 2015-01, I drafted an Audit Observation Memorandum,” Wamil said.
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