Senators of the Philippines take their oath as judges of the Senate impeachment court. (Wikimedia/PNA)
On August 3, the Philippines’ Senate Impeachment Court heard testimony from a Commission on Audit (COA) auditor who said Vice President Sara Duterte was the only Vice President and the only Department of Education (DepEd) secretary to receive confidential funds during her tenure with the Commission’s Intelligence and Confidential Funds Audit Office (ICFAO), as the House prosecution continued presenting documentary and financial evidence in the impeachment trial.
Philippine State Auditor Roderick Wamil testified that he served with the ICFAO from 2014 to 2024 and audited 500 million Philippine peso (8 million US dollar) in confidential funds released to the Office of the Vice President (OVP) between the fourth quarter of 2022 and the third quarter of 2023, as well as 112.5 million Philippine peso (1.85 million US dollar) allocated to DepEd during the first three quarters of 2023. He told senator-judges that Former Vice Presidents Jejomar Binay and Leni Robredo did not receive confidential fund appropriations while he was assigned to the office.
The prosecution also presented 15 boxes of documentary evidence containing liquidation records submitted by the OVP and DepEd, including 3,664 documents and 3,617 acknowledgement receipts. State Auditor Wamil testified that the OVP was issued a notice of suspension covering approximately 29 million Philippine peso (475,000 US dollar) in confidential fund expenditures after its explanations and supporting documents failed to satisfy COA audit requirements. He also identified discrepancies between acknowledgement receipts and the OVP’s accomplishment reports, including expenses that were not reflected in official submissions.
State Auditor Wamil said confidential funds are subject to strict accounting and auditing rules because they involve public money and carry a higher risk of misuse. He explained that the ICFAO conducts post-audits under Joint Circular No. 2015-01, which restricts confidential fund spending to specified intelligence and security-related purposes while prohibiting its use for salaries, allowances, consultancy services, entertainment expenses and infrastructure projects.
Meanwhile, the impeachment court granted BDO Unibank and Security Bank until August 13 to complete the submission of subpoenaed financial records after both institutions requested additional time due to the volume of documents. Presiding Officer Senator Francis Escudero said records from banks, the Bureau of Internal Revenue and the Anti-Money Laundering Council would be made available to both parties once all submissions are complete.
The proceedings indicate that the impeachment trial is entering a more evidence-driven stage, with greater emphasis on audit findings and financial documentation. As additional banking, tax and anti-money laundering records are submitted, the court is expected to focus increasingly on documentary evidence in assessing the allegations under the Articles of Impeachment, while both the prosecution and defence continue to argue their respective interpretations of the records.
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