Marilyn Cahatol

Atty. Michael Poa testifies as a hostile witness during the 21st day of Vice President Sara Duterte’s impeachment trial at the Senate in Pasay City on Wednesday, September 2, 2026. Poa, who previously served as a Department of Education official and spokesperson for Duterte’s defense team, was called to the stand regarding the disbursement of confidential funds during Duterte’s tenure as education secretary. Maria Tan, ABS-CBN News

Article (news)

VP Sara Impeachment

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/178833265468320260902-senate-vp-sara-impeachment-day21-poa-MT407.jpg" style="width:960px" class="fr-fic fr-dib" width="960" alt="Atty. Michael Poa testifies as a hostile witness during the 21st day of Vice President Sara Duterte’s impeachment trial at the Senate in Pasay City on Wednesday, September 2, 2026. Poa, who previously served as a Department of Education official and spokesperson for Duterte’s defense team, was called to the stand regarding the disbursement of confidential funds during Duterte’s tenure as education secretary. Maria Tan, ABS-CBN News "/><span class="fr-inner" style="text-align:left">Atty. Michael Poa testifies as a hostile witness during the 21st day of Vice President Sara Duterte’s impeachment trial at the Senate in Pasay City on Wednesday, September 2, 2026. Poa, who previously served as a Department of Education official and spokesperson for Duterte’s defense team, was called to the stand regarding the disbursement of confidential funds during Duterte’s tenure as education secretary. <em>Maria Tan, ABS-CBN News </em></span></span></span></div><p>MANILA — Atty. Michael Poa, former Department of Education assistant chief of staff and Vice President Sara Duterte’s defense counsel, on Wednesday clarified that the Office of the Vice President and DepEd did not request the Commission on Audit not to issue an Audit Observation Memorandum.</p><p>He acknowledged, however, that they asked if it was possible for COA to send an audit query instead to allow them to provide the necessary information and documents.</p><p>The prosecution, during the impeachment trial, questioned Poa over the request for an audit query that representatives of Duterte&#x27;s office made in a September 2023 meeting with the COA - Intelligence and Confidential Funds Audit Office (ICFAO).</p><p>Poa, who the impeachment court declared a “<a href="https://www.abs-cbn.com/news/nation/2026/9/2/impeachment-court-declares-poa-as-hostile-witness-1026">hostile witness</a>,” said the meeting was intended to clarify the “very specific” information requested by COA, which he said was not required under the Joint Circular 2015-01 on confidential and intelligence funds.</p><p>The meeting eventually touched on the possibility of the COA releasing an audit query to guide the offices in addressing COA’s requests for additional information and documents, he said. </p><p>&quot;Kung hindi naman sila maka-issue ng audit query at talagang AOM lang, then AOM. So it&#x27;s true, we said, baka pwedeng audit query muna, since may pagtatalo tayo sa JC,&quot; he said.</p><p>“The intention was na kung merong clarification, baka pwedeng audit query muna parang ganun. And then if we’re not able to justify, then go ahead and issue,” Poa said. </p><p>The issue came after COA auditor Roderick Wamil, former ICFAO staff, earlier testified that Duterte’s staff <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">“asked if instead of Audit Observation Memorandum in case may audit findings, audit query na lang po &#x27;yong i-issue sa kanila.&quot;  </a></p><p>Wamil also said he was not familiar what an audit query was since it was not among the issuances under the joint circular. </p><p>Poa, during the Wednesday trial, maintained that &quot;a simple Google search would show that the term &#x27;Audit Query Memorandum&#x27; is an issuance that COA can issue.&quot; </p><p>COA’s website states that an Audit Query Memorandum aims to answer questions that may lead to a clarification or to the issuance of an AOM or other appropriate notices.</p><p>The meeting, Poa said, was attended by him, DepEd&#x27;s finance staff and COA liaison officer, as well as the OVP&#x27;s finance team and OVP chief of staff Zuleika Lopez.</p><div><a href="https://www.abs-cbn.com/news/nation/2026/9/2/-ibang-klaseng-bakbakan-trial-heats-up-with-fiery-exchanges-of-impeachment-lawyers-1501">&#x27;Ibang klaseng bakbakan&#x27;: Impeachment trial heats up with fiery exchanges between defense, prosecution</a></div><div><br/></div><div><strong>WATCH:</strong></div><div style="text-align:center"><iframe width="560" height="315" src="https://www.youtube.com/embed/kAw5o2fgZgM?si=1hSMuWaw5lsd-mMz" title="YouTube video player" frameBorder="0" allowfullscreen=""></iframe><br/></div>

<p>Witness Atty. Michael Poa on Wednesday clarified that the Office of the Vice President and DepEd did not request the Commission on Audit not to issue an AOM, but to issue an audit query first to allow them to provide the necessary information and documents.</p>

Witness Atty. Michael Poa on Wednesday clarified that the Office of the Vice President and DepEd did not request the Commission on Audit not to issue an AOM, but to issue an audit query first to allow them to provide the necessary information and documents.

Poa clarifies OVP, DepEd’s audit query request to COA

News

Entertainment

Lifestyle

Sports

Metro.Style

More

BINI

Sudoku

Word of the Day

Lotto

Horoscope

Nation

Poa clarifies OVP, DepEd’s audit query request to COA

Marilyn Cahatol,

ABS-CBN News

Published September 02, 2026 03:22 PM PHT

|

Updated September 02, 2026 04:05 PM PHT

Read More:

Sara Duterte

impeachment trial

confidential funds

Michael Poa

OVP

DepEd

ABS-CBN Newsletter

Your go-to source for the latest news, entertainment highlights, exclusive interviews, and updates on your favorite Kapamilya stars.

ABS-CBN Newsletter

Your go-to source for the latest news, entertainment highlights, exclusive interviews, and updates on your favorite Kapamilya stars.

Sign Up

I have read and agree to the Terms and Privacy Policy.

Haven't received our newsletter?

Check your inbox to verify and confirm your subscription. If you don’t see it, please check your spam or junk folder.

ABS-CBN is the leading media and entertainment company in the Philippines, offering quality content across TV, radio, digital, and film. Committed to public service and promoting Filipino values, ABS-CBN continues to inspire and connect audiences worldwide.

Corporate

Investors

Governance

International Distribution

Corporate

Governance

Investors

International Distribution

NPC Seal of Registration

Privacy Policy

AI Policy

Terms of Service

Advertise with Us

© 2026 ABS-CBN Corporation. All Rights Reserved.

NPC Seal of Registration

Privacy Policy

Terms of Service

AI Policy

Advertise with Us

© 2026 ABS-CBN Corporation. All Rights Reserved.

NPC Seal of Registration

Privacy Policy

Terms of Service

AI Policy

Advertise with Us

© 2026 ABS-CBN Corporation. All Rights Reserved.