Vice President Sara Z. Duterte’s impeachment trial moves into the audit phase this week as the House prosecution presents Commission on Audit (COA) officials to review confidential funds (CFs) handled through the Office of the Vice President (OVP) and the Department of Education (DepEd) during her tenure as education secretary. Sources say the proceedings will shift from tracing how the funds were received and moved to assessing whether they were spent and liquidated according to applicable rules.
COA witnesses are expected to present their findings on ₱612.5 million in confidential funds. In testimony reported during the trial, former COA-Intelligence and Confidential Funds Audit Office auditor Roderick Wamil said he found that more than ₱200 million in confidential funds lacked supporting documents, according to GMA News. Other reporting states that the prosecution also explores compliance with the rules governing CFs, including a reference to Paragraph 8.3 of Joint Circular No. 2015-01, which addresses the consequences of an accountable officer’s failure to liquidate public funds.
Private prosecutor Lorna Kapunan characterizes the system used for spending and liquidation as irregular, while COA’s role centers on presenting audit findings for the Senate impeachment court to consider.
