Jauhn Etienne Villaruel

Article (news)

Jaehwa Bernardo

Allison Co

ABS-CBN News

<div><span class="fr-img-caption fr-fic fr-dib" style="width:960px;display:block" width="960"><span class="fr-img-wrap"><img src="https://od2-image-api.abs-cbn.com/prod/editorImage/178582099819420260804-senate-impeachment-day12-roderick-wamil-MT14 (4).jpg" style="width:960px" class="fr-fic fr-dib" width="960"/><span class="fr-inner" style="text-align:left">COA auditor Roderick Wamil, who previously served with the ICFAU, said the request was made during a September 2023 meeting with Zuleika Lopez, chief of staff at the Office of the Vice President, and Michael Poa, former spokesperson for the Department of Education<em>. Maria Tan, ABS-CBN News/File</em></span></span></span></div><p>MANILA — Officials under Vice President Sara Duterte once asked the Commission on Audit&#x27;s Intelligence and Confidential Funds Audit Unit (COA-ICFAU) to issue an &quot;audit query&quot; instead of an Audit Observation Memorandum (AOM), an auditor who testified as a witness in Duterte&#x27;s impeachment trial said Tuesday.</p><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><p>COA auditor Roderick Wamil, who previously served with the ICFAU, said the request was made during a September 2023 meeting with Zuleika Lopez, chief of staff at the Office of the Vice President, and Michael Poa, former spokesperson for the Department of Education.</p><p>Duterte had previously served as Education secretary.</p><p>&quot;They asked about the liquidation process ng cash advances [for confidential funds], as well as kung ano &#x27;yong mga supporting documents required,&quot; Wamil said, recalling the meeting that also involved former ICFAU head Nilda Plaras.</p><p>Plaras had referred the officials to a joint circular that detailed the authorized use of confidential and intelligence funds.</p><p>&quot;Sinabi rin po ni Assistant Commissioner Nilda Plaras na in case may makitang findings during the audit ay magi-issue ng AOM,&quot; Wamil said.</p><p>When asked about the response of the two, Wamil continued: &quot;They asked if instead of Audit Observation Memorandum in case may audit findings, audit query na lang po &#x27;yong i-issue sa kanila.&quot;</p><p>Wamil said he was not familiar what an audit query was since it was not among the issuances under the joint circular.</p><p>The ICFAU did not agree to issue audit queries and instead continued issuing AOMs when it found audit findings, Wamil added.</p><p>The <a href="https://www.coa.gov.ph/FAQS/what-is-an-audit-query-memorandum/"><strong>COA website explains</strong></a> an Audit Query Memorandum as &quot;being issued by COA auditors addressed to their respective auditees to document their queries relative to their audit.&quot;</p><p>&quot;It is aimed to answer questions that may either lead to a clarification or may lead to the issuance of an Audit Observation Memorandum or other appropriate notices,&quot; according to the commission&#x27;s website.</p><p>Wamil earlier noted it was common for government agencies to seek clarification regarding the liquidation of confidential funds.</p><p>During his testimony before the Senate impeachment court, where allegations that Duterte misused confidential funds were being heard, Wamil identified several non-allowable expenses charged by both the OVP and the DepEd against their confidential funds. These later led to the issuances of AOMs to both offices.</p><div><span class="fr-video fr-deletable fr-fvc fr-dvb fr-draggable" contenteditable="false" draggable="true"><iframe width="640" height="360" src="https://www.youtube.com/embed/3z7Gh-en9a8?&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe></span><br/></div><div><br/></div><div><strong>PROSECUTORS QUESTION MEETING</strong></div><div><strong> </strong></div><p>Meanwhile, House prosecutor Rep. Terry Ridon said it was improper for OVP officials to initiate such a request.</p><p>“Makapal yung mga tao na nag-request po nito…They tried to influence the agency. Instead of issuing an audit observation memoranda for both the OVP and DepEd, they wanted a slap on the wrist,” Ridon said.</p><p>House prosecution spokesperson Atty. Jay Tolosa, however, clarified that the purpose of the meeting has yet to be established.</p><p>“To be fair, wala namang ganoong statement ng witness na alam (ng OVP officials) na may AOM, that’s why they made that request (for a meeting with COA),” he said. </p><p>Tolosa said that while the meeting itself could  indicate an irregularity, it also showed that the Office of the Vice President sought guidance from COA on the liquidation process for cash advances and the documentary requirements for compliance.</p><p>“Tinanong nila paano ba ano ba yung proseso dito, paano ba mag-comply… and despite this guidance, hindi pa rin sila nakapag-comply. In fact na-issuean sila ng AOM,” he added.</p><p>House trial adviser Ace Barbers shared the same view, saying the OVP had multiple opportunities to address the deficiencies but still failed to fully comply.</p><p>“In fact they were given several chances… and still, may kakulangan pa rin. Insufficient  pa rin yung kanilang sinubmit (na documents),” he added during the lunch break briefing.</p><div><strong>RELATED VIDEOS: </strong></div><div><strong><span class="fr-video fr-deletable fr-fvc fr-dvb fr-draggable" contenteditable="false" draggable="true"><iframe width="640" height="360" src="https://www.youtube.com/embed/D-kTNpKXUZw?&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe></span></strong><span class="fr-video fr-deletable fr-fvc fr-dvb fr-draggable" contenteditable="false" draggable="true"><iframe width="640" height="360" src="https://www.youtube.com/embed/1FMjaZok9Fg?&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe></span><span class="fr-video fr-deletable fr-fvc fr-dvb fr-draggable" contenteditable="false" draggable="true"><iframe width="640" height="360" src="https://www.youtube.com/embed/LlChns8sVIU?&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe></span><br/></div>

<p>COA auditor Roderick Wamil, who previously served with the ICFAU, said the request was made during a September 2023 meeting with Zuleika Lopez, chief of staff at the Office of the Vice President, and Michael Poa, former spokesperson for the Department of Education.</p>

COA auditor Roderick Wamil, who previously served with the ICFAU, said the request was made during a September 2023 meeting with Zuleika Lopez, chief of staff at the Office of the Vice President, and Michael Poa, former spokesperson for the Department of Education.

VP Duterte staff asked COA to issue audit query instead of observation memo—witness

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VP Duterte staff asked COA to issue audit query instead of observation memo—witness

Jaehwa Bernardo,

Allison Co,

ABS-CBN News

Published August 04, 2026 01:27 PM PHT

|

Updated August 04, 2026 04:54 PM PHT

Read More:

Sara Duterte impeachment trial

Roderick Wamil

Zuleika Lopez

Michael Poa

Commission on Audit

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