VP Sara Duterte Impeachment Trial Day 13: Auditor Grilled on Confidential Funds

In a recent ANC 24/7 special coverage of Day 13 of the impeachment trial, former state auditor Atty. Roderick Wamil returned to the Senate plenary hall in Pasay City on Wednesday morning to face questions from senator-judges about the Office of the Vice President’s confidential fund disbursements. The proceedings, presided over by Sen. Chiz Escudero, centered on audit observation memoranda issued to the OVP and the Department of Education for P612.5 million in funds spent in 2022 and 2023. Ordinary Filipino taxpayers in barangays from Quezon City to Davao now watch as these details unfold, knowing that public money meant for intelligence work may have funded medical aid and travel incentives instead.

Senators Press Auditor on OVP Confidential Fund Liquidation Rules During Duterte Impeachment Day 13

Manila, Philippines – Wednesday, August 5, 2026 — The Senate impeachment court resumed at 10 a.m. in the Senate plenary hall in Pasay City, with Sen. Chiz Escudero serving as presiding officer and senators acting as judges in the trial of Vice President Sara Duterte on Article I charges involving alleged misuse of confidential funds.

The Story — Morning Session Testimony

Atty. Roderick Wamil, former state auditor with the Intelligence and Confidential Funds Audit Office, confirmed under questioning that an audit observation memorandum alone does not establish failure to liquidate confidential funds. He stated that failure arises only at the notice of suspension stage, and that the demand in an AOM requires submission of comments and supporting documents rather than immediate restitution. Escudero walked Wamil through item 8.3 of Joint Circular 2015-01, drawing out that restitution obligations begin only with a notice of disallowance and that a Commission on Audit finding becomes final only upon a decision of the commission proper.

Wamil testified that out of 845 acknowledgment receipts worth P125 million submitted by the OVP, P75 million carried observations or requests for additional documents, according to the notice of suspension. He added that the OVP and DepEd submitted no evidence showing success of activities tied to reward payments, and that COA cannot verify whether rewards actually reached informants. When asked about entries listing “Mary Grace Piattos” receiving P70,000 worth of medicine, Wamil said the documents do not indicate the recipient’s illness.

During direct examination by private prosecutor Lorna Kapunan on Day 12, Wamil recalled the OVP-initiated September 2023 meeting with COA officials including Assistant Commissioner and ICFAO head Nilda Plaras and audit team head Gloria Camora. He testified that an audit query was not among the audit actions provided under Joint Circular 2015-01, noting that ICFAO said no since what they are asking for is not sanctioned under the circular. The COA audit covered P612.5 million in confidential funds, with P500 million released to the OVP and P112.5 million to DepEd, and Wamil confirmed that Vice President Sara Duterte personally approved the utilization of P375 million through her signature on three disbursement vouchers for the first, second, and third quarters of 2023.

Wamil also identified Duterte’s signatures on three liquidation reports covering Feb. 6 to March 29, April 25 to June 30, and July 14 to Sept. 30, 2023, each certifying that the purpose of cash advance had been duly accomplished. The OVP reported spending P42 million for medical and food aid in the first quarter of 2023 and another P40 million in the second quarter, both charged against confidential funds, categories that Wamil said are not among those enumerated under Item 4.8 of the joint circular.

Philippine Context — Senate Impeachment Court and COA Rules

The trial, which began on July 6, 2026, examines the House impeachment of Vice President Sara Duterte over P500 million in OVP confidential funds and P112.5 million in DepEd funds during her concurrent service as education secretary. The Senate sits as an impeachment court under the 1987 Constitution, requiring a two-thirds vote of all senator-judges for conviction. Wamil described how OVP staff, including chief of staff Zuleika Lopez and then-spokesman Michael Poa, met with COA officials in the second week of September 2023 to request an audit query instead of an AOM, a step not authorized under Joint Circular 2015-01.

Sen. Risa Hontiveros questioned why medicine was listed as a reward for intelligence information, with Wamil replying it was the first time he encountered such entries at the OVP. Sen. Imee Marcos pressed Wamil on whether the agency head or the special disbursing officer serves as the accountable officer, citing the circular’s wording of “head of agency OR person designated,” telling him to answer yes or no and noting that he had been arguing with her. Sen. Tito Sotto asked whether the term “confidential funds” should be changed to “restricted” or “non-public” funds, though Escudero limited Wamil’s response.

On Day 13, Sen. Imee Marcos continued to probe the accountability rules, arguing that the circular’s phrasing meant Duterte is not the accountable officer because she is not the payee. Sen. Risa Hontiveros pressed further on whether medicine given in exchange for intelligence information is normal, and Wamil answered that it was not normal and that he had never encountered it with the OVP before, adding that COA can no longer verify whether rewards actually reached informants.

Impact on Filipinos — Taxpayers and Public Services

Families in Manila and Cebu who rely on DepEd programs for school safety and anti-extremism initiatives now face questions about how P37.5 million quarterly allocations were reported as 100 percent implemented without lists of covered schools or groups. Jeepney drivers and sari-sari store owners in Quezon City and Baguio pay taxes that funded P16 million in safe house rentals over 11 days in December 2022, yet no documents show the outcomes of those expenditures. OFWs sending remittances home see their contributions potentially tied to P82 million in medical and food aid charged against confidential funds, an expense category Wamil said falls outside the exclusive list in item 4.8 of the joint circular.

The lack of liquidation documents for P75 million in OVP funds means communities in Davao and other provinces cannot confirm whether intelligence activities protected local schools from recruitment by extremist groups or simply covered travel incentives. This uncertainty directly affects public trust in institutions like the Department of Budget and Management that release quarterly cash advances and the Philippine National Police that may coordinate on confidential operations.

Bayanihan spirit in barangays across the country is tested when public funds intended for security end up tied to unverified medical aid and food distributions, leaving sari-sari store owners and jeepney operators wondering if their tax contributions truly supported community protection or merely administrative shortcuts. The P612.5 million total under review touches every Filipino household that expects transparent handling of resources meant for national stability.

Reactions and Responses — Defense and Prosecution Moves

Defense counsel Atty. Michael Poa declined to stipulate to at least eight items presented by the prosecution while accepting several others, including notices of disallowance issued to the OVP. After the lunch adjournment, the prosecution called its second witness of the week, COA auditor Xylene del Campo, with private prosecutor Lorna Kapunan handling direct examination and defense lawyer Christine Ferrer representing the respondent. Poa stated at an August 4 press conference that he did not initiate the 2023 meeting with COA and maintained that the grant of confidential funds to the OVP remained legitimate.

House prosecution spokesperson Benjamin Tolosa emphasized that the issue is not the speed of spending but whether the Vice President justified the P125 million disbursement between December 21 and 31, 2022. Kapunan’s earlier remark calling the matter a “scam” was ordered struck from the record by Escudero following Poa’s motion.

At the August 4 press conference after Day 12, Poa denied that the OVP’s audit query sought exemption from COA observations and said he was merely informed of the meeting with Zuleika Lopez and auditor Wamil, stating “I did not initiate, nasabihan lang ako.” Poa added that the impeachment court has been fair so far and that he tried not to be petty by letting some objectionable statements pass, while noting it is unfair to say only VP Sara received confidential funds and apologizing to the Binay camp after showing proof of 2014 OVP confidential funds.

Poa maintained that the grant of confidential funds to the OVP and DepEd was legitimate and hit back at Kapunan’s “scam” remark by saying to call it a scam is a mischaracterization. He expressed satisfaction with his cross-examination of Wamil, saying he did not want to prolong it, and invited the prosecution to call “Mary Grace Piattos” as a witness, adding that he does not know her personally.

What to Watch For — Afternoon Session and Future Witnesses

The court resumed at 1 p.m. with del Campo’s testimony expected to cover additional audit findings on the OVP and DepEd. Observers will note whether the defense accepts further stipulations on the 2024 COA report that first flagged the confidential fund spending. The prosecution continues to build its Article I case on documentary evidence, including the notices of disallowance and the OVP liquidation documents that the defense has already stipulated to.

Further sessions will determine whether the prima facie presumption under the 2015 joint circular shifts the burden to the accountable officers, including the Vice President whose signature appeared on three disbursement vouchers totaling P375 million. The outcome will shape how Congress and the Commission on Audit handle future confidential fund releases to agencies serving communities across the archipelago.

The day’s testimony underscores how audit rules and liquidation requirements affect every barangay that depends on transparent use of public resources for security and education programs.

Del Campo’s continued direct examination will draw close attention as senator-judges decide whether to finish Wamil’s interpellation before moving forward. The prosecution’s next moves on documentary evidence, including the three liquidation reports signed by Duterte, will clarify how the court weighs accountability under the joint circular. The House of Representatives impeached Duterte in late 2025, and the Senate trial that began July 6, 2026, continues with conviction still requiring a two-thirds vote of all senator-judges on Article I.

By Bella Reyes, Staff Writer

This article was produced with AI-assisted research and editorial support. Reporting is based on sources cited in the article.