CONFIDENTIAL-FUND disbursements totaling ₱17 million disbursed in 111 transactions in a single day is unusual, former Commission on Audit (COA) state auditor Roderick Wamil told the Senate Impeachment Court Wednesday
Wamil characterized such transactions when these were raised by Senator-judge Francis “Kiko” Pangilinan on Day 13 of Vice President Sara Z. Duterte’s impeachment trial.
Pangilinan began by describing patterns he observed in the acknowledgment receipts submitted to support the OVP’s first ₱125 million in confidential funds, which the agency reported as spent from Dec. 21 to 31, 2022.
“Ang napansin ko rito, lahat buo ang numero, walang butal—₱250,000, ₱500,000 na acknowledgment receipt,” Pangilinan said.
He noted that the listed amounts contained no centavos or uneven figures, unlike many transactions supported by commercial receipts.
Pangilinan then said his review showed 111 disbursements bearing the date Dec. 23, 2022.
“One hundred eleven in one day, totaling ₱17 million. Would you consider that usual—111 disbursements in one day?” he asked.
Wamil said he did not have data before him to independently confirm the number, adding that Joint Circular No. 2015-01 contained no specific provision setting a daily limit on the number of confidential-fund disbursements.
Asked whether the described volume was regular or irregular, Wamil said: “I wouldn’t know po. That’s unusual po, pero I wouldn’t know if it’s irregular.”
Pangilinan next revisited the September 2023 meeting in which OVP and Department of Education officials asked COA’s Intelligence and Confidential Funds Audit Office whether an “audit query” could be issued instead of an Audit Observation Memorandum (AOM) if deficiencies were found.
Wamil confirmed that ICFAO rejected the request because an audit query was not among the audit actions authorized by the governing circular.
“Yes po, since wala naman po iyon sa aming Joint Circular, Your Honor,” he testified.
Asked whether issuing the requested audit query would have departed from ICFAO’s own issuance, Wamil answered that the document was not sanctioned.
“Hindi lang po siya sanctioned, Your Honor. Hindi po siya part noong ini-issue namin,” he said.
Pangilinan said this explained why ICFAO refused the request and proceeded with the AOM. Wamil confirmed that the office did not issue an audit query.
“Yes po, hindi po kami nagbigay, Your Honor,” he said.
metrosundaily
