A state auditor told the impeachment court on Tuesday, August 4, 2026, that an accomplishment report carrying Vice President Sara Duterte’s signature contained spending items that government rules do not permit to be charged against confidential funds.
Roderick Wamil, former auditor at the Commission on Audit’s Intelligence and Confidential Fund Audit Office, walked senator-judges through the terms and processes the COA applied in reviewing the Office of the Vice President’s confidential fund documents on the 12th day of the trial. His testimony fell under Article I, which covers the alleged misuse of P612.5 million in confidential funds.
Wamil said the report listed medical aid, food aid, incentives, and travel among its expenses — categories he said fall outside the allowable uses set by Joint Circular No. 2015-01, which governs the release, use, and reporting of confidential and intelligence funds. He testified that the COA disallowed P40 million in confidential fund spending tied to medicines and P10 million for travel expenses on the ground that neither qualified under the circular. Items such as Christmas parties, tree planting, and awards, he added, are likewise not listed as allowable confidential fund expenses.
The auditor identified Duterte’s signature on OVP disbursement vouchers printed above the line certifying that expenses were “necessary, lawful and incurred under my direct supervision,” and said the signatures matched the specimen signatures the OVP itself had submitted. He testified that the office’s spending plan did not identify specific confidential activities, a requirement under the circular.
The defense contested portions of the testimony. Duterte’s lawyer Michael Poa moved to strike Wamil’s answer on the payment of rewards to informants, arguing the practice by itself does not violate the joint circular, and presiding officer Chiz Escudero sustained the objection. At another point, Escudero sustained a Poa objection after private prosecutor Lorna Kapunan described the OVP’s certifications as “copy-paste,” a remark Kapunan then withdrew.
The prosecution is set to continue building its case under Article I in the sessions that follow, with additional witnesses expected to take the stand.
