The Office of the Vice President’s (OVP) physical and financial plan for its confidential funds failed to meet government audit standards because it lacked specific spending breakdowns for its intended programs and activities, a former state auditor revealed on Monday.
Testifying during the Senate impeachment trial of Vice President Sara Duterte, former Commission on Audit (COA) auditor Roderick Wamil stated that the spending plan approved on December 13, 2022, failed to comply with Joint Circular No. 2015-01.
Wamil, who worked with COA’s Intelligence and Confidential Funds Audit Office (ICFAO) from 2014 to 2024, confirmed during direct examination by private prosecutor Atty. Lorna Kapunan that the non-compliant document bore Duterte’s approval signature.
Key Audit Findings & Direct Quotes
Under Item 4.2 of Joint Circular No. 2015-01, any allocation of confidential and intelligence funds must be accompanied by a physical and financial plan detailing the projected budget for every program, project, and activity to serve as a baseline for disbursements. Wamil pointed out that despite gaining final approval, the OVP’s submission omitted these essential breakdowns.
Wamil further noted that during his 10-year tenure at ICFAO, Duterte was the sole vice president to have confidential fund allocations to audit.
“Since nag-assume ako noong 2014 sa ICFAO, walang appropriation for confidential funds si dating Vice President (Jejomar) Binay at si dating Vice President (Leni) Robredo,” Wamil said.
“Tanging si Vice President Sara Duterte lang po yung nagkaroon ng appropriations for the confidential funds,” he added.
Additionally, Wamil testified that his office audited ₱112.5 million in confidential funds allocated to the Department of Education (DepEd) during Duterte’s tenure as education secretary.