Jonathan Frederic De Santos

Former Commission on Audit (COA) state auditor Roderick Wamil testifies as a prosecution witness before the Senate Impeachment Court at the Senate of the Philippines in Pasay City on Monday, August 3, 2026, during the presentation of evidence on Article 1 of the impeachment complaint against Vice President Sara Duterte, which alleges the misuse of confidential funds. Maria Tan, ABS-CBN News

Article (news)

Jaehwa Bernardo

ABS-CBN News

<div><img src="https://od2-image-api.abs-cbn.com/prod/editorImage/178582086929020260803-senate-impeachment-day11-roderick-wamil-MT3.jpg" style="width:960px" class="fr-fic fr-dib" width="960"/>Former Commission on Audit (COA) state auditor Roderick Wamil testifies as a prosecution witness before the Senate Impeachment Court at the Senate of the Philippines in Pasay City on Monday, August 3, 2026, during the presentation of evidence on Article 1 of the impeachment complaint against Vice President Sara Duterte, which alleges the misuse of confidential funds. Maria Tan, ABS-CBN News</div>MANILA — An auditor formerly assigned to the Commission on Audit&#x27;s Intelligence and Confidential Fund Audit Unit found that the Department of Education (DepEd), then headed by Vice President Sara Duterte, failed to comply with guidelines governing the use of confidential funds.Such observations were made by lawyer and certified public accountant Roderick Wamil, who conducted an audit on the confidential expenditures of both the DepEd and Office of the Vice President during his time at ICFAU.He said DepEd failed to submit documentary evidence of payments for confidential expenses and that its accomplishment report included line items not allowed under Joint Circular 2015-01. The non-allowable use of expenses include &quot;provision of medical and food aid, [and] payment of incentives for traveling relative to the confidential operations of the DepEd,&quot; Wamil told the Senate impeachment court on the 11th day of the trial of Duterte.<div><a href="https://www.abs-cbn.com/news/nation/2026/8/4/vp-duterte-staff-asked-coa-to-issue-audit-query-instead-of-observation-memo-witness-1327">VP Duterte staff asked COA to issue audit query instead of observation memo—witness</a></div>He said payment of rewards was not supported by documents to show the success of the information gathering or surveillance activities paid for.Wamil also said DepEd&#x27;s physical and financial plan did not identify the specific confidential activities for which the confidential funds would be used, in violation of the joint circular.Earlier in the hearing, Wamil testified that DepEd&#x27;s confidential funds were intended for programs such as preventing the recruitment of teachers and students by extremist groups, preventing abuse in schools, and supporting anti-extremism and counterterrorism efforts.However, he said DepEd did not submit supporting documents for any of these programs.The disbursement vouchers were also approved by Undersecretary for Finance Annalyn Sevilla instead of Duterte, then head of the agency, in another violation of the joint circular, Wamil said.Liquidation reports presented during the hearing also showed that the cash advances were used to pay for Maintenance and Other Operating Expenses, which Wamil said are not among the allowable expenses for confidential funds.<div><a href="https://www.abs-cbn.com/news/nation/2026/8/4/witness-flags-violations-in-ovp-confidential-fund-use-1239">Witness flags &#x27;violations&#x27; in OVP confidential fund use </a></div>When asked by private prosecutor Lorna Kapunan what happened next after an Audit Observation Memorandum was sent to the DepEd, Wamil said he did not know since he was transferred to another unit before the agency responded.Duterte is accused of misusing the confidential funds of OVP and the DepEd, one of four articles of impeachment against her.She also faces allegations of making grave threats against President Ferdinand Marcos Jr. and his family, and of bribery and amassing unexplained wealth.

An auditor formerly assigned to the Commission on Audit's Intelligence and Confidential Fund Audit Unit (ICFAU) found that the Department of Education (DepEd), under Vice President Sara Duterte, failed to comply with guidelines governing the use of confidential funds.

An auditor formerly assigned to the Commission on Audit's Intelligence and Confidential Fund Audit Unit (ICFAU) found that the Department of Education (DepEd), under Vice President Sara Duterte, failed to comply with guidelines governing the use of confidential funds.

COA witness flags 'non-allowable' use of confidential funds in DepEd

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COA witness flags 'non-allowable' use of confidential funds in DepEd

Jaehwa Bernardo,

ABS-CBN News

Published August 04, 2026 01:45 PM PHT

Read More:

Sara Duterte impeachment trial

Department of Education

confidential funds

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