THE Department of Education (DepEd) under then-Secretary and Vice President Sara Z. Duterte failed to submit proof of payments, listed expenses outside the authorized uses of confidential funds and did not identify specific confidential activities in its spending plans, a Commission on Audit (COA) auditor testified Tuesday.
Roderick Wamil, formerly assigned to the COA Intelligence and Confidential Funds Audit Office (ICFAO), detailed the deficiencies after earlier testifying on separate audit findings involving the Office of the Vice President.
His testimony showed that DepEd and the OVP had similar deficiencies in their respective confidential fund submissions.
The DepEd findings covered P75 million in confidential fund cash advances for the first two quarters of 2023.
DepEd received and fully withdrew another P37.5 million for the third quarter, bringing its total confidential fund cash advances for the first three quarters to P112.5 million.
Wamil said DepEd failed to submit documentary evidence of payments for its confidential expenses during the first two quarters.
He also testified that DepEd reported medical and food aid and incentives or travel-related expenses that were not among the authorized uses of confidential funds under Joint Circular No. 2015-01.
The circular sets the rules for the use and audit of confidential and intelligence funds.
Wamil said DepEd also reported reward payments without submitting documents showing that information provided by informants led to successful information-gathering or surveillance activities.
“Wala po silang sinubmit na document evidencing the success of the information-gathering or surveillance activities,” he testified during direct examination by private prosecutor Lorna Kapunan.
He said the omission violated Item 4.8.5 of the joint circular.
DepEd’s first-quarter accomplishment report listed P2 million in rewards for counterinsurgency programs, P2.23 million for abuse prevention, P1.5 million for anti-illegal activities and P1.879 million for anti-extremism or terrorism programs.
Wamil also said DepEd’s physical and financial plans failed to identify the specific confidential activities for which the funds would be used.
Instead, the plans broadly listed counterinsurgency, abuse prevention and control within schools, anti-illegal activities, and anti-extremism or terrorism programs.
For the first quarter, the four programs accounted for the entire P37.5-million confidential fund cash advance.
Wamil said DepEd submitted no lists identifying the schools, teachers, learners, communities, alleged illegal activities or groups covered by the programs.
He also said DepEd submitted no documents supporting its claim that surveillance had been conducted in 115 areas.
The auditor further testified that DepEd’s disbursement vouchers and liquidation reports described the expenditures as maintenance and other operating expenses, or MOOE, instead of confidential fund expenses.
Wamil explained that MOOE forms part of an agency’s regular operating funds, while confidential funds are intended for confidential operations.
“‘Pag sinabi mong maintenance and other operating expenses po, wala po siya specifically doon sa enumeration ng Item 4.8,” he said.
Wamil identified Duterte’s signatures on DepEd’s physical and financial plans, disbursement vouchers, liquidation reports and accomplishment reports.
He said Duterte approved the plans and reports and certified that the cash advances were necessary, lawful and incurred under her direct supervision.
She also certified that the purpose of the cash advances had been accomplished.
Wamil said the confidential fund cash advances were approved by then-DepEd Undersecretary for Finance Annalyn Sevilla instead of Duterte as agency head, contrary to the joint circular.
The findings were contained in a Feb. 1, 2024 Audit Observation Memorandum covering DepEd’s first- and second-quarter confidential funds.
Wamil said he had no personal knowledge of DepEd’s response because he was transferred out of ICFAO on Feb. 12, 2024.
His testimony forms part of the House prosecution panel’s presentation under Article I of Duterte’s impeachment case involving the alleged misuse of confidential funds.
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