The “physical and financial plan” of the Office of the Vice President (OVP), approved on December 13, 2022, and signed by Vice President Sara Duterte, failed to comply with Joint Circular No. 2015-01, which mandates detailing the actual use of confidential funds. This was disclosed by Roderick Wamil, former state auditor of the Commission on Audit (COA) – Intelligence and Confidential Funds Office, during a Senate impeachment court hearing on August 3, 2026. Joint Circular No. 2015-01, signed by COA, the Department of Budget and Management, Department of Defense, Department of the Interior and Local Governments, and the Governance Commission for Government-Owned and Controlled Corporations, requires that confidential funds be allocated based on a physical and financial plan specifying the amount proposed for each program and activity. Wamil, now team leader at COA’s Pasig office, explained that confidential funds can only be used for purposes such as purchasing information relevant to national security, renting vehicles, maintaining safe houses, procuring equipment for operations, paying informers, and protecting agency personnel and property. During questioning by Lorna Kapunan, counsel for the prosecution panel, Wamil testified that the OVP lacked supporting documents proving the success of activities justifying the payment of rewards using confidential funds. Kapunan presented acknowledgment receipts signed by “Mary Grace Piattos,” “Nova Santos,” and “Mico P. Harina,” questioning their compliance with the joint circular. Wamil confirmed that the OVP failed to provide sufficient evidence to validate the success of information-gathering activities linked to these payments, prompting COA to issue a notice of suspension for non-compliance. According to COA Circular No. 2009-06, suspension is a temporary disallowance of transactions appearing improper unless justified or explained. Wamil, who has audited the OVP since 2014, noted that confidential funds were only introduced during Duterte’s tenure. (H. Marcos C. Mordeno/MindaNews)
