Jauhn Etienne Villaruel

Article (news)

Chalssea Kate Echegoyen

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/178589976425920260804-senate-impeachment-day12-SSMU-9 (1).jpg" style="width:960px" class="fr-fic fr-dib" width="960"/><span class="fr-inner" style="text-align:left">The Senate, sitting as an Impeachment Court, resumed its hearing Monday, August 3, 2026.
The prosecution panel presented Roderick C. Wamil, a state auditor of the Commission on Audit-Intelligence and Confidential Funds Office (COA-ICFAO), as witness to identify and authenticate documents and prove other relevant and material matters to the impeachment of the Vice President.<em>
Wendell D. Alinea, Senate Social Media Unit</em></span></span></span></div><p>MANILA – Existing government rules on the liquidation of confidential funds neither explicitly allow nor prohibit the use of aliases in supporting receipts, former Commission on Audit -Internal Control and Fraud Audit Office (ICFAO) auditor Roderick Wamil said.</p><p>Senator Bam Aquino asked Wamil on Wednesday whether the use of aliases is allowed under COA-Department of Budget and Management (DBM) Joint Circular No. 2015-01, which sets the guidelines for the utilization and liquidation of confidential and intelligence funds.</p><p>Wamil said the circular contains no specific provision on the matter.</p><p>&quot;Based on the provision of the joint circular, it is neither allowed nor prohibited,&quot; he  said.</p><p>He added that even under an earlier circular, which was in effect before assuming a post at ICFAO, there was likewise no provision addressing the use of aliases.</p><p>&quot;Silent po &#x27;yung circular,&quot; the auditor said.</p><div><br/></div><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/8Bqf5XteNwE?autoplay=1&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe></span><br/></div><p>The auditor explained that COA&#x27;s examination is a compliance audit, which means auditors evaluate whether transactions comply with the requirements laid out in existing laws, rules and regulations.</p><div><a href="https://www.abs-cbn.com/news/nation/2026/8/4/subpoena-for-mary-grace-piattos-still-under-discussion-house-prosecution-says-1745">Subpoena for Mary Grace Piattos still under discussion, House prosecution says</a></div><p>&quot;Ang focus ng audit namin ay compliance audit. Kung ano &#x27;yung provision ng circular, &#x27;yun ang basis ng audit namin,&quot; the official said.</p><p>Wamil added that compliance audits are not confined to a specific audit period but instead assess whether the subject of the audit complies with applicable legal and regulatory provisions.</p><p>He also emphasized that COA&#x27;s review is based on the liquidation documents submitted by the audited agency.</p><p>&quot;The audit is based on liquidation documents na sina-submit,&quot; Wamil said.</p><p>The auditor said COA&#x27;s review is document-based and does not include independently verifying whether the names appearing on receipts correspond to actual individuals.</p><p>&quot;Hindi kasama sa audit ang validation kung totoong tao o hindi,&quot; Wamil said.</p><p>Asked whether other law enforcement agencies that are authorized to use confidential or intelligence funds are allowed to use aliases, Wamil said COA could not determine this from the documents submitted.</p><p>&quot;Hindi ma-determine kung gumagamit sila ng alias kasi hindi nakalagay sa document,&quot; the auditor said.</p><p>The hearing also tackled the consequences of a Notice of Disallowance, which COA issues after finding that government expenditures do not comply with applicable rules.</p><p>According to Wamil, once a Notice of Disallowance becomes final, accountable officers are required to return the disallowed amount.</p><p>The official added that cases may be referred to the Office of the Ombudsman only after the disallowance becomes final and remains unimplemented by the concerned agency.</p><p>&quot;Pwede lang siya i-refer sa Ombudsman pag nagkaroon ng final order at hindi cinomply ng OVP,&quot; the auditor said.</p><div><a href="https://www.abs-cbn.com/news/nation/2026/8/3/ovp-payment-to-mary-grace-piattos-raised-in-senate-trial-1556">OVP receipt for &#x27;Mary Grace Piattos&#x27; reaches Senate trial</a></div><div><br/></div><div><strong>RELATED VIDEO</strong><strong></strong><br/></div><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/49OPh_22evA?&amp;wmode=opaque&amp;rel=0" frameBorder="0" allowfullscreen="" class="fr-draggable"></iframe></span><br/></div>

<p>Roderick Wamil said the circular contains no specific provision on the matter.</p>

Roderick Wamil said the circular contains no specific provision on the matter.

COA: Use of aliases in confidential fund receipts 'neither allowed nor prohibited'

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COA: Use of aliases in confidential fund receipts 'neither allowed nor prohibited'

Chalssea Kate Echegoyen,

ABS-CBN News

Published August 05, 2026 11:18 AM PHT

Read More:

Vice President

Sara Duterte

Impeachment trial

Confidential funds

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