VICE President Sara Z. Duterte signed the Office of the Vice President’s liquidation report certifying that the purpose of its ₱125-million confidential-fund cash advance had been accomplished, Commission on Audit (COA) auditor Roderick Wamil testified Monday.
Wamil also identified Duterte’s signature on the related disbursement voucher, accomplishment report and an OVP certification presented by the House prosecution before the Senate Impeachment Court.
On the disbursement voucher, Wamil said Duterte certified matters concerning the legality of the cash advance and its expenditure under her direct supervision.
Asked to identify the signature appearing above Duterte’s name, Wamil answered: “That is the signature po of the Vice President Sara Duterte.”
House private prosecutor Lorna Kapunan then showed Wamil a liquidation report dated Jan. 10, 2023. The document carried a certification that the purpose of the cash advance had been duly accomplished.
“Ang significance po nung kanyang pirma dito ay kanya pong sinertify na ’yung purpose po nung kanilang cash advance from the confidential fund ay na-accomplish po ng agency,” Wamil explained.
The liquidation report covered the period from Dec. 21 to 31, 2022. Wamil said the underlying Physical and Financial Plan indicated that the cash advance was intended for the entire fourth quarter, covering October through December.
“Based on this document po, na-disburse lang siya from December 21 to 31, 2022, or around 11 days,” he testified.
Wamil said the documents placed the amount involved at ₱125 million. He clarified that the 11-day period came from the OVP’s own liquidation report.
Kapunan next presented the OVP accomplishment report submitted to COA’s Intelligence and Confidential Fund Audit Office. Wamil again identified Duterte’s signature, this time beneath the words “Approved by.”
“It signifies po that the signatory, or the Vice President, approved the contents of this accomplishment report,” Wamil said.
Wamil nevertheless found that the accomplishment report did not enumerate the particular confidential activities undertaken by the OVP.
“Napansin po na hindi po in-enumerate ng Office of the Vice President ang kanilang specific confidential activities na kanilang ginawa,” he testified.
He said the details were necessary for COA to determine whether the expenditures fell within the allowable purposes listed under Item 4.8 of Joint Circular No. 2015-01.
A separate OVP certification bore Duterte’s signature under the word “Attested.” Wamil explained the significance of that notation in the audit.
“Ang ibig sabihin po ng ‘attested’ ay kanyang kino-confirm at bine-verify na ’yung contents nung certification na ito ay totoo,” he said.
Wamil observed that the certification was dated Jan. 10, 2022 even though it concerned a cash advance for the fourth quarter of 2022 and was notarized on Jan. 16, 2023.
He described this as a discrepancy in the dates but expressly said his team found no other violation in that certification because the required form had been submitted.
The audit was based on the full set of OVP liquidation documents rather than one record in isolation. Wamil said the missing details, absence of documentary evidence of payment and inconsistent period stated in the disbursement voucher led him to prepare an Audit Observation Memorandum.
“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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