Direct examination of prosec witness Roderick Wamil, former COA auditor on Impeachment Day 11

[00:00:00] Speaker 1: As counsel may proceed with her direct examination of the witness, Mr. Roderick C. Wamil, when she is ready. [00:00:07] Speaker 2: Thank you, Your Honor. With the permission of the presiding officer, Honorable Senator Judges. Magandang umaga, Mr. Witness. [00:00:15] Roderick C. Wamil: Magandang umaga po. [00:00:17] Speaker 2: Kumusta na po kayo ngayon? [00:00:19] Roderick C. Wamil: I'm feeling a bit anxious lang po as of this moment. [00:00:24] Speaker 2: Nervyos. Anxious. Okay. Huwag kang mag-anxious. Please state your name again. Your name, your age, and occupation, and other personal circumstances, Mr. Witness. [00:00:36] Roderick C. Wamil: I am Roderick C. Wamil, 34 years old, and currently an audit team leader of the Commission on Audit, Pasay City. [00:00:44] Speaker 2: Before I ask you about your present occupation, give us an educational background. What is your educational background, Mr. Witness? [00:00:54] Roderick C. Wamil: Ako po ay nagtapos ng Bachelor of Science in Accountancy from the Central Luzon State University at ng Juris Doctor degree from the Arigliano University School of Law. [00:01:05] Speaker 2: So, you are both an auditor and a lawyer? [00:01:09] Roderick C. Wamil: Yes, ma'am. [00:01:09] Speaker 2: Okay. Ngayon, nagtrabaho ka sa COA? [00:01:15] Roderick C. Wamil: Yes, ma'am. [00:01:16] Speaker 2: How long have you been working for the Commission on Audit? [00:01:20] Roderick C. Wamil: I've been with the Commission on Audit for more than 11 years po. [00:01:24] Speaker 2: 11 years. And what position in the COA do you presently hold? [00:01:29] Roderick C. Wamil: I presently hold the position po of attorney for the Commission on Audit. [00:01:35] Speaker 2: Ano yung attorney for? [00:01:38] Roderick C. Wamil: It is, ano po, yung description of the position po na hinaawakan ko. But currently po, I am an audit team leader po sa Commission on Audit, Pasay. [00:01:47] Speaker 2: Before you were assigned to the Commission on Audit, Pasay, what was your previous position with the COA? [00:01:56] Roderick C. Wamil: Before my assignment po sa Commission on Audit, Pasay, I was previously assigned as a State Auditor po of the Intelligence and Confidential Fund Audit Office of the COA. [00:02:09] Speaker 2: Itong COA ICFAO? I-C-F-A-O? [00:02:15] Roderick C. Wamil: Yes, ma'am. [00:02:16] Speaker 2: Could you give us a background? Ano itong COA ICFAO? [00:02:21] Roderick C. Wamil: Ang COA ICFAO po ay yung office under the office of the chairperson in charge with the conduct of the post-audit po ng liquidation of the Confidential Fund and Intelligence Fund of the various government agencies which include the national government agencies, the government-owned or controlled corporations in the local government units po. [00:02:43] Speaker 2: Na-mention mo ang Intelligence and Confidential Funds. For our understanding, para maintindihan namin ngayon, ano ang Intelligence Funds at ano ang Confidential Funds? [00:02:57] Roderick C. Wamil: Ang Intelligence Funds po under the Joint Circular 2015-01 ay yung lump sum appropriation po na provided in the budget of the agency concerned with respect to their intelligence operations. At you earlier said, sinabi mo kanina na ang office ng ICFAO ang nag-audit ng national government agencies. [00:03:40] Speaker 2: Anong ibig sabihin ng nag-co-conduct ng audit? Anong klaseng audit ang ginagawa ng COA ICFAO? [00:03:49] Roderick C. Wamil: Ang audit po na ginagawa ng COA ICFAO ay compliance post-audit po. [00:03:56] Speaker 2: What do you mean by compliance post-audit? [00:03:59] Roderick C. Wamil: When we say compliance post-audit po, we evaluate a certain subject matter which is covered by the audit with respect to a certain criteria po, which is usually po yung applicable laws, rules and regulations. And in case of the Confidential and Intelligence Funds, in-evaluate po namin yung liquidation ng confidential and intelligence fund based dun sa criteria na presented ng Joint Circular 2015-01. At pag sinabi naman pong post-audit, ginagawa po namin yung audit after the fact of the disbursement. So, in-evaluate po namin kung yung disbursements ay properly supported with complete documents as required by the applicable rules and regulations. [00:04:50] Speaker 2: At sa pag-conduct na sinabi mong post-audit, ano ang basihan na ginagamit natin? [00:05:04] Roderick C. Wamil: Ang ginagamit po namin sa ICFAO ay yung Joint Circular 2015-01. [00:05:10] Speaker 2: Can you tell us ano itong Joint Circular 2015-01? [00:05:16] Roderick C. Wamil: Ang Joint Circular 2015-01 ay yung nagpo-provide po ng guidelines on the entitlement, the use, the release, the reporting po, at yung audit ng Confidential Fund at ng Intelligence Fund of the various government agencies. [00:05:33] Speaker 2: If I show you a document now entitled, and this for appreciation of the Honorable Senate Impeachment Court is being flashed on the screen with the permission of the presiding officer. I'm showing to you now a document entitled, the Joint Circular 2015, which for identification has been marked as Exhibit P-1-4 for the prosecution, dash e. Showing to you this document, we have here, your honor, we're being assisted here by our Associate Attorney Mark Penn. [00:06:18] Speaker 1: Likewise, Assistant Counsel for the Respondent may approach the witness. Thank you. While we're waiting, Council, Attorney Caponan, would you like to identify this document as previously marked so that we can have it on the record and for the reference? [00:07:26] Speaker 2: Your Honor, please, Mr. Witness, what relation does this joint circle have to the joint circular that you mentioned na basihan ng inyong audit, post-audit? [00:07:37] Roderick C. Wamil: Ito po yung same joint circular po na basihan po ng aming audit sa IKPAO. [00:07:42] Speaker 2: Bakit tinatawag ito na joint circular? [00:07:45] Roderick C. Wamil: Ang tinatawag po itong joint circular dahil ito po ay resulta ng joint efforts ng Commission on Audit, ng Department of Interior and Local Government, ng Department of the Budget and Management, ng Department of the National Defense at ng Governance Commission for GOCCs. [00:08:05] Speaker 2: So ito ay five government agencies, tama? And since when naging basihan ito ng mga post-audit ng national government agencies? [00:08:16] Roderick C. Wamil: Naging basihan po ito ng audit ng IKPAO sa confidential intelligence funds ng various government agencies noong January 8, 2015, rather, noong na-approve po ito. [00:08:28] Speaker 2: Mr. Witness, ikaw ay familiar sa joint circular na ito? [00:08:32] Roderick C. Wamil: Yes, ma'am. [00:08:32] Speaker 2: Okay. If I show you, Section 4.8, being flashed on the screen, Your Honors, with the permission of the presiding justice. Sa Section 4.8, na nanakikita natin sa screen, ano-ano, what kind of confidential expenses can be incurred using confidential funds? [00:08:58] Roderick C. Wamil: under item 4.8 po of the joint circular 2015-01, the confidential funds shall be used only for the following confidential expenses. Una po, yung purchase of information necessary for the formulation and implementation of... [00:09:17] Speaker 2: Ano pa? Dahan-dahan natin. Unang-una, 4.8. Anong una? [00:09:22] Roderick C. Wamil: Ang una po ay yung purchase of information necessary for the formulation and implementation. of program, activities, and projects relevant to the national security and peace and order. [00:09:34] Speaker 2: Being flashed on the screen, Your Honor, is the pertinent provision cited. Pangalawa, ano pa ang examples ng confidential funds? Or kung ano ang pwedeng paggamitan ng confidential funds? [00:09:50] Roderick C. Wamil: Pangalawa po, ay yung rental of transport vehicle related to confidential activities. [00:09:57] Speaker 2: Also being flashed on the screen for easy reference, pangatlo, ano pa? [00:10:04] Roderick C. Wamil: Pangatlo po, yung rentals and the incidental expenses related to the maintenance of safe houses. [00:10:12] Speaker 2: What else, Mr. Witness? [00:10:14] Roderick C. Wamil: Pangapat po, yung purchase or rental of supplies, materials and equipment for confidential operations that cannot be done through regular procedures without compromising the information-guiding activity concern. [00:10:28] Speaker 2: What else, Mr. Witness? Ano pa? [00:10:30] Roderick C. Wamil: Panglima po, yung payment of rewards to informers who must not be employees of the concerned government agency subject to three conditions. First, it is yung approval by the head of the agency. Second, it must be supported with documents evidencing the success of the information-guiding and/or surveillance activities on account of the information given by the informer. Pangatlo, it must be directly related to the conduct of the specific confidential activities of authorized agencies. [00:11:01] Speaker 2: For purposes of the records, Your Honor, the Witness cited 4.8.1 up to 4.8.7 of the Joint Circular 2015. [00:11:16] Roderick C. Wamil: Hanggang 4.8.5 pa lang po. [00:11:19] Speaker 2: What else, Mr. Witness? [00:11:22] Roderick C. Wamil: Panganim po, is to uncover or prevent illegal activities that pose a clear and present danger to the agency personnel or property or other facilities and resources under the agency protection done in coordination with the appropriate law enforcement agencies. And last po, yung others that may be authorized by the GAA or other special laws. [00:11:45] Speaker 2: Okay, 4.8.1 up to 4.8.7. Ang refer po ng ating witness of Section 4.8 of the Joint Circular. Base rin sa Joint Circular na to, ano naman kung meron mga pwede, ano naman ang mga hindi pwede, yung mga bawal na confidential, alleged confidential expenses? [00:12:14] Roderick C. Wamil: Under 4.11 po, may specific expenses po na enumerate na hindi pwede paggamitan ng confidential fund. Una po, yung salaries, wages, overtime, additional compensation, allowance or other fringe benefits of officials and employees who are employed by the government in whatever capacity or elected officials except when authorized by law. So, pangalawa, yung representation, consultancy fees or entertainment expenses. At pangatlo, yung construction or acquisition of buildings or housing structures. [00:12:50] Speaker 2: For the record, your honor, reference is made to 4.11, 0.1 up to 0.2. And as well as 0.3. Mr. Witness, sa paginterpret, when you interpret these regulations and this Joint Circular and sections that you mentioned, what terms of compliance are you thinking about? Ito ba ay substantial compliance or strict compliance? Okay, Mr. Witness, why do you follow strict compliance instead of substantial compliance? [00:13:47] Roderick C. Wamil: We follow strict compliance since what is involved po ay public funds. So, dapat strict yung accounting and auditing rules to prevent yung misuse ng funds. [00:13:59] Speaker 2: And this is expressly stated in the Joint Circular. What you said, strict compliance? [00:14:08] Roderick C. Wamil: Yes, ma'am. [00:14:12] Speaker ?: Okay. [00:14:13] Speaker 2: Now, nine years ka, you said, sa COA ICFAO. [00:14:17] Speaker 1: With the permission of counsel, Mr. Witness, you mentioned, it is mentioned in the JMC that it should be strictly interpreted. And you said it's in the JMC. Where? Sa last paragraph po ng 1.0, your honor. Last paragraph ng 1.0. So, in the rationale. Yes, for your honor. Thank you. Thank you. [00:14:41] Speaker ?: Thank you. Thank you. [00:14:43] Speaker 2: Thank you. Thank you. Now, Mr. Witness, you mentioned earlier, na nine years ka na with the COA ICFAO. At merong ka minensyon that you audited, post-audited certain government agencies. Yes. During your term, what years were you, incidentally, with the COA ICFAO? [00:15:05] Roderick C. Wamil: I was with the COA ICFAO from September 2014 until February of 2024. [00:15:13] Speaker ?: Okay. [00:15:14] Speaker 2: In this period of time, from 2014 to 2024, could you tell us how many vice presidents have you audited? [00:15:26] Roderick C. Wamil: Ang tanging nung time lang po ni vice president, Sara Duterte. Ang tanging nung time lang po ni vice president, Sara Duterte. [00:15:30] Speaker 2: But there were three? Who were the vice presidents during this period? [00:15:35] Roderick C. Wamil: Ang naging mga vice president po, since I assume with ICFAO in 2014, ay si dating vice president, Binay, at si dating vice president, Lenny Robredo, at yung ating incumbent vice president po na si Sara Duterte. [00:15:51] Speaker 2: So tatlong vice president, vice president Binay, vice president Robredo, at vice president Sara Duterte. Sino-sino sa kanila ang inaudit mo tungkol sa confidential funds? [00:16:04] Roderick C. Wamil: Ang buhat po nung nag-assume ako nung 2014, tanging si vice president Sara Duterte lang po yung aking naaudit na may confidential funds. [00:16:15] Speaker 2: Bakit, Mr. Witness? Bakit vice president Sara Duterte lang ang inaudit mo ng confidential funds? [00:16:23] Roderick C. Wamil: Dahil po, since nung nag-assume ako nung 2014 sa ICFAO, wala pong naging appropriation for confidential funds si dating vice president Binay at si dating vice president Robredo. Tanging si vice president Sara Duterte lang po yung nagkaroon ng appropriation for the confidential funds. [00:16:42] Speaker 2: And in the same period of time, 2014 to 2024, kasama ba sa mga national agencies na minention mo ang Department of Education? [00:16:55] Roderick C. Wamil: Yes ma'am. [00:16:57] Speaker 2: And during this period, 2014 to 2024, sino-sino ang mga secretaries ng Department of Education? [00:17:08] Roderick C. Wamil: Sa pagkakaalala ko po, ang mga naging depred secretaries po ay dating secretary Luis Tro, dating secretary Briones, at ating vice president in her concurrent capacity as the depred secretary during that time po. [00:17:24] Speaker 2: At sino sa tatlong ito, sino-sino sa mga secretary ng depred, ang inaudit mo for confidential funds? [00:17:34] Roderick C. Wamil: Tanging si vice president Sara Duterte lang po as the depred secretary. [00:17:39] Speaker 2: Bakit, Mr. Witness? [00:17:41] Roderick C. Wamil: Dahil siya lang po yung naging depred secretary na nagkaroon ng confidential funds ang depred. [00:17:47] Speaker 2: May you clarify po kung anong office po yung tinutokoy na? Office of the vice president. [00:18:02] Roderick C. Wamil: Sa office of the vice president po, ang kanilang naging confidential fund ay from the fourth quarter of 2022 until the third quarter of 2023 ay 125 million pesos per quarter. So ang total po noon ay 500 million pesos. [00:18:21] Speaker 2: Magkano naman ang confidential funds na inaudit mo sa DepEd Department of Education? [00:18:22] Roderick C. Wamil: Ang inaudit ko naman po sa Department of Education, since ang kanilang cash advances ay from the first quarter of 2023 until the third quarter of 2023, at meron silang 37.5 million pesos quarterly cash advances. So ang naging total po noon ay 112.5 million pesos. [00:18:52] Speaker 2: Thank you, Mr. Witness. Ngayon, you said that you conducted the post audit of both offices. Pag nagkoconduct ng post audit, ano ang nirequire na documents para sa confidential funds? [00:19:06] Roderick C. Wamil: Ang nirequire po namin na documents ay yung mga requirements as provided under the Joint Circular 2015-01. O yung mga tinatawag na liquidation documents po. [00:19:18] Speaker 2: Ano-ano ang mga liquidation documents na to? [00:19:23] Roderick C. Wamil: Based on the Joint Circular po, yung mga liquidation documents na yun ay yung kanilang liquidation reports, yung disbursement voucher na ginamit nila, yung land bank checks, yung obligation requests, yung kanilang physical and financial plan, yung kanilang accomplishment reports po, and yung proof of submission noon to the office of the President, the Senate President and the Speaker of the House, yung certification of the accountable officers on the utilization of the confidential fund, yung designation po nung special dispersing officer kapag hindi si head of agency yung magiging dispersing officer, yung fidelity ban ng accountable officers at yung kanilang specimen signatures po. [00:20:12] Speaker ?: Okay. [00:20:13] Speaker 2: Your Honor, please, these liquidation documents submitted by the Office of the Vice President and the DepEd are among the stipulated documents of the Council for the Respondent, Your Honor. of agency reference. May we also ask permission to flash them on the screen for the better appreciation of the Senator Judges. And may I ask... I'm sorry. [00:20:43] Speaker 1: Please proceed. [00:20:44] Speaker 2: and may I ask Attorney Pena to please show these documents to our witness for purposes of comparison. [00:20:51] Speaker 1: Assisting Counsel may approach the witness. Likewise... For the Respondent. Assisting Counsel for the Respondent. Thank you. If they so wish. This is for the information of the Senator Judges given that the documents stipulated earlier were merely enumerated so that these Senator Judges may be appraised of the documents that have already been admitted to and stipulated to by both parties. Counsel may proceed. [00:21:16] Speaker 2: Thank you, Your Honor. Since stipulated, there's no need really to compare. But I am showing now to you, and this is being flashed on the screen with the kind permission of residing judge, a copy of a physical financial plan approved on December 13, 2022, marked as Exhibit P-1-14 for the prosecution. [00:21:41] Speaker 1: And likewise, for the record on the part of the defense marked as D-1-23-OVP. [00:21:48] Speaker 2: Yes, Your Honor. [00:21:50] Speaker 1: Will the witness please respond? [00:21:54] Speaker 2: Sa bottom portion... Give me a look. Sa bottom portion... There appears a signature under the words. Meron pong signature sa words... Approved by. There. Anong ibig sabihin ng approved by? [00:22:24] Roderick C. Wamil: In-approve po noong nakapirma yung contents ng physical and financial plan po based on that document. [00:22:37] Speaker 2: At sinabi mo, approved by ay in-approve. Kung sino man ang nakalagay na signature dyan. Kaninong signature naman ang nasa bottom portion ng ating Exhibit P-1-14? [00:22:52] Roderick C. Wamil: kay Vice Presidente Sara Duterte po. [00:22:56] Speaker 2: Why are you familiar? Bakit mo kilala? Bakit mo alam ang signature ni Vice President Duterte? [00:23:03] Roderick C. Wamil: Dahil among their submissions po ay yung kanilang specimen signatures at kasama po dun yung specimen signature po ni Vice President. At yung kanyang pirma po dun sa specimen signature submitted ay kaparehas po ng pirma niya dito sa physical and financial plan na ito. [00:23:24] Speaker 2: pinakita sa iyo ang isang physical financial plan which you said is a faithful reproduction of the submissions. And this is now being shown on the screen. Ano? Ano ano ang observations mo? Dato sa physical and financial plan approved on December 13, 2022. [00:23:48] Roderick C. Wamil: hindi po siya compliant to the joint circular dahil yung first column which is the programs, activities and projects, hindi po in-indicate ni noong OVP yung kanilang specific confidential activities na kanilang paggagamitan ng confidential plan as required under item 4.2 of the joint circular. [00:24:11] Speaker 2: hindi ito specific according to you and according to 4.2 of the joint circular. Can you please enlighten us? Ano itong section 4.2 ng joint circular? [00:24:25] Roderick C. Wamil: Under item 4.2 po ng joint circular, all requests or allocations for CF must be supported with a physical and financial plan which must indicate the proposed amount allocated for each program. and activity dahil ito po yung magiging basis for the disbursement ng kanilang confidential plan. [00:24:48] Speaker 2: At yung mga sinabi mo, nakikita ba dyan sa dokumentong yan? [00:24:52] Roderick C. Wamil: Wala. Based po on this subinter physical and financial plan, hindi po nakikita rito yung kanilang specific confidential activities na kanilang pagbabasihan sa kanilang disbursement. [00:25:07] Speaker 2: apart from this yung nakita mo sa column 1, ano pang ibang observations ang masasabi mo dito sa dokumentong ito? [00:25:14] Roderick C. Wamil: Since yung columns for the expected outcome as well as yung column for the physical target must match po yung specific confidential activities, so hindi rin po nakamatch or hindi rin compliant yung columns po as mentioned. [00:25:36] Speaker 2: At bakit? [00:25:37] Speaker ?: At bakit? [00:25:37] Speaker 2: Why do you say na hindi compliant na rin rin to sa joint circular? [00:25:41] Roderick C. Wamil: Dahil po since hindi naman inindicate po dito ni Office of the Vice President yung kanilang specific confidential activities, so hindi po na match based on the information as presented po sa document na ito, yung laman, yung expected outcome at yung physical target doon sa kanilang specific confidential activities. [00:26:01] Speaker 2: And as you stated, what express provision of the joint circular does this violate? [00:26:08] Roderick C. Wamil: The item 4.2 po po, of the joint circular 2015-01. [00:26:15] Speaker 2: 4.2 na pinakita natin sa screen. Our next document, Mr. Witness, which we shall show you, is now a certified true copy of Land Bank of the Philippines check number 0000244027, dated December 20, 2022, Exhibit P-1-11-A, Common Exhibit. Common Exhibit of the Defense as well. Likewise, being flashed on the screen. Your Honor. Mr. Witness, what is this significance? Ano ang significance ng check na pinapakita na ito in relation to your audit of the Office of the Vice President's Confidential Funds? [00:27:17] Roderick C. Wamil: Ang significance po ng check ay ito po yung proof na pwede na nalang i-withdraw yung kanilang cash advance. [00:27:23] Speaker ?: Okay. [00:27:24] Speaker 2: Na pwedeng i-withdraw na yung cash advance. Ngayon naman, punta tayo sa second, another document. I will show you now a disbursement voucher dated December 20, 2022. Again, Common Exhibit. For the prosecution, this is Exhibit P-1-10-A. for the period December 20, 2022. In the middle of this document, there appears a signature under the words, "Certified expense, cash advance necessary, lawful and incurred under my direct supervision and control." Okay. Anong ibig sabihin itong "Certified Expense" under my direct supervision? [00:28:28] Speaker 4: Your Honours, we would like to object on that one. What is the pleasure of Council for the Respondent? Your Honours, that calls for a conclusion of law. I'm sorry, Council? That will call for a conclusion of law on the part of the witness, Your Honour. They're asking for what that means for the witness. [00:28:43] Speaker 1: Only insofar as how the witness interprets this provision given that he audited these documents and are part of the submission. Witness may answer. [00:28:53] Roderick C. Wamil: Based on this disbursement voucher po, sinertify po ni Vice President na yung kanilang cash advance ay kailangan, naayon sa batas, at na-incorpo under her direct supervision. [00:29:08] Speaker 2: And there is a signature here in this document. Whose signature is this, if you know? [00:29:16] Roderick C. Wamil: May I-clarify po kung anong signature po yung tinatukoy. [00:29:20] Speaker 2: About the name, Sarah Z. Duterte. [00:29:26] Roderick C. Wamil: That is the signature po of the Vice President, Sarah Duterte. [00:29:31] Speaker 2: What else, if any, observation can you make as regards this document? [00:29:39] Roderick C. Wamil: Under the particulars portion po, nakalagay na yung cash advance is for calendar year 2022, 2022, which is not compliant po with the joint circular. Since under the joint circular po, the disbursement voucher shall state the duration of the implementation of the project. Pero since this cash advance is for the fourth quarter 2022, so hindi po tama yung nakalagay dito na yung cash advance is for the calendar year 2022. [00:30:09] Speaker 2: At ano naman again? Ano ang violation nito? Sa joint circular? [00:30:16] Roderick C. Wamil: May I refer po to the joint circular, Your Honor, for the specific provision? [00:30:20] Speaker 1: Witness may refer to the joint circular previously, Mark. [00:30:24] Speaker ?: The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. [00:30:46] Roderick C. Wamil: The specific provision po is the second sentence po nung item 6.1.5 of the joint circular 2015-01. [00:30:53] Speaker 2: Being flashed on the screen, Your Honor, presiding officer, with your kind permission. [00:30:59] Speaker 1: You may do so, counsel. [00:31:02] Speaker 2: Can you read for the record 6.1.5? [00:31:12] Roderick C. Wamil: 6.1.5 of the joint circular. Cash advances shall be limited to the requirements for three months. The disbursement voucher shall clearly state the duration of implementation of the projects. If the implementation of the project will extend to more than three months, additional amount may be granted only after the liquidation of the previous cash advance. If, on the other hand, cash advances are drawn monthly, liquidation shall be done monthly. Cash advances shall be granted only upon the certification of the agency accountant stamped or printed on the disbursement voucher that previous cash advance for the same purpose, project, or activity given to the SDO requesting cash advance has been liquidated and proper accounting thereof has made in accordance with this joint circular. Okay. [00:32:01] Speaker 2: Ngayon naman, I will show you, kasi liquidation ang pinag-uusapan. I will show you a liquidation report dated January 10, 2023. Again, common exhibit. This is Prosecutions Exhibit P-1-9-A. a liquidation report dated January 10, 2023. In the middle of this document, by the bottom, there appears a signature under the words, certified purpose of travel cash advance duly accomplished, Mr. Witness. And this certification... [00:32:52] Speaker 1: Council, just to correct you, certified purpose of cash advance... There is no word travel. Yes, Your Honor. [00:33:03] Speaker ?: Do you confirm, Council? [00:33:04] Speaker 2: Yes, Your Honor. [00:33:05] Speaker ?: Certified purpose of travel cash advance... [00:33:05] Speaker 2: Of cash advance... Of cash advance... [00:33:07] Speaker 1: Of cash advance... Julie accomplished. [00:33:09] Speaker 2: Yes. You may proceed, Council. Thank you for the... Thank you for the correction, Your Honor. What does this mean in terms of your audit? This means po na... [00:33:17] Roderick C. Wamil: Sinertify po ni Vice President na yung layunin ng cash advance ay kanilang na-accomplish. [00:33:36] Speaker 2: And you said the Vice President? Whose signature is that? [00:33:41] Roderick C. Wamil: That is the signature po of the Vice President, Sara Duterte. [00:33:46] Speaker 2: What is the significance of her signature to this document, if any? [00:33:52] Roderick C. Wamil: Ang significance po nung kanyang firma dito ay kanya nga pong sinertify na yung purpose po nung kanilang cash advance from the confidential fund ay na-accomplish po ng agency. [00:34:04] Speaker 2: And what are your observations? Anong ang mga observations mo, if any, sa dokumentong ito? [00:34:11] Roderick C. Wamil: Actually, it is one of the perform annexes po nung joint circular 2015-01. Siguro ang napansin ko lang dito ay yung period covered na December 21 to 31, 2022 since the cash advance was supposedly for the fourth quarter of the 2022 of the OBP. Pero other than that naman po, this document is compliant naman po with the requirement of the joint circular 2015-01. [00:34:39] Speaker 2: Again, para maintindihan naman, sabi mo ang na-observe mo ay yung period, Mr. Witness. Anong period covered ito? [00:34:51] Roderick C. Wamil: Based on this liquidation report po, ang period covered ay December 21 to 31, 2022. What is the significance? [00:34:59] Speaker 2: And what is the significance? Bakit mo napansin itong period na ito? [00:35:04] Roderick C. Wamil: Napansin ko lang naman po yun kasi yung kanilang cash advance based on the physical and financial plan po supposedly is for the whole fourth quarter of 2022. Pero based on this document po, na-disbursed lang siya from December 21 to 31, 2022 or around 11 days. [00:35:22] Speaker 2: Okay. Sinabi mo, whole quarter of 2022, September, no, November, October. Can you enlighten me? Anong quarter dapat, June? October, November, December, ang sinasabi mong three quarters. [00:35:45] Roderick C. Wamil: Ah, three months po. [00:35:46] Speaker 2: Three months, three months for the fourth quarter. Tama? [00:35:52] Roderick C. Wamil: Yes ma'am. [00:35:53] Speaker 2: Three months for the fourth quarter. Pero sabi mo ang ginastos na funds. Magkano ang ginastos na funds? [00:36:01] Roderick C. Wamil: Based on the documents po submitted, 125 million pesos po. [00:36:06] Speaker 2: In these three quarters? Three months? [00:36:10] Roderick C. Wamil: Based on the document po, it was supposed to be spent for the fourth quarter of 2022. So, three months po, supposedly. So, three months po, supposedly. [00:36:21] Speaker ?: Based on their physical. [00:36:21] Roderick C. Wamil: Based on their physical. [00:36:22] Speaker 2: Supposedly, Mr. Witness? [00:36:23] Roderick C. Wamil: Daya yun po yung supposed coverage nung kanilang cash advance for their confidential activities. [00:36:31] Speaker 2: At sinabi mo kanina, 11 days ito ginastos. Tama? [00:36:37] Roderick C. Wamil: Based on the document, yes ma'am. Okay. [00:36:40] Speaker 2: Okay. Now, I'm showing to you now another document which is an accomplishment report. previously marked as prosecutions exhibit P-107-A-I. Again, stipulated document. Common document with the defense. Thank you. What relation does this have? [00:37:05] Speaker 4: No. [00:37:06] Speaker 2: We request permission to have it flashed on the screen as well. [00:37:11] Speaker 1: You may do so, counsel. Clerk of court is so directed. Can you repeat the question po, ma'am? [00:37:20] Speaker 2: No. Look at the screen and look at your document. What is the relationship of this accomplishment report that I am showing you in relation to those documents submitted by the Office of the Vice President? [00:37:47] Roderick C. Wamil: This is the same accomplishment report po na sinamit ni Office of the Vice President sa ICVAO. [00:37:52] Speaker 2: Okay. And there appears here in this document under the words approved by. Whose signature is this? [00:38:05] Roderick C. Wamil: It is the signature po of the Vice President Sara Duterte. [00:38:11] Speaker 2: And the annotation approved by in terms of your audit, what does this signify if any? [00:38:19] Roderick C. Wamil: It signifies po that the signatory or the Vice President approved the contents of this accomplishment report. [00:38:28] Speaker 2: In relation to this particular document, what observations, ano-ano ang napansin mo sa dokumentong ito? [00:38:38] Roderick C. Wamil: Napansin ko po na hindi po in-enumerate ng Office of the Vice President yung kanilang specific confidential activities na kanilang ginawa. [00:38:49] Speaker 2: Kailangan bang in-enumerate yan? Yes, ma'am. Mga activities na yan? Bakit, Mr. Witness? [00:38:54] Roderick C. Wamil: Doon po kasi namin tinitignan sa audit ng ICVAO kung yung kanilang confidential expenses or activities ay compliant dun sa item 4.8 ng Joint Circular 2015-01. Para malaman po namin kung yung kanilang expenses ay among the allowable expenses as provided under the Joint Circular 2015-01. [00:39:15] Speaker 2: So what basis did you have to determine if these were allowable expenses kung wala naman dokumento? [00:39:24] Roderick C. Wamil: Katulad nga po nung sinabi ko ang basis namin to determine if allowable expenses ay yung item 4.8 of the Joint Circular 2015-01. [00:39:37] Speaker 2: I'm now showing to you a certified copy of the Office of the Vice President's certification dated January 10, 2022, notarized on January 16, 2023. Prosecutions exhibit P-1.6-A, likewise a common exhibit with the defense previously stipulated. Being flashed on the screen with the kind permission of this court. [00:40:03] Speaker 1: Counsel may do so. [00:40:05] Speaker 2: Dito sa baba. May pirma sa ilalim ng mga salitang attested. Kaninong signature itong nakikita natin dito? [00:40:33] Roderick C. Wamil: Ito po ay signature ni Vice Presidente Sara Duterte. [00:40:38] Speaker 2: At anong ibig sabihin under your circular ng attested? [00:40:46] Roderick C. Wamil: Ang ibig sabihin po ng attested ay kanyang kinoconfirm at biniverify na yung contents ng certification na ito ay totoo. [00:40:54] Speaker 2: What other observations? Ano pa ang mga na-observe mo sa dokumentong ito? [00:40:59] Roderick C. Wamil: Ang napansin ko po dito ay yung date of execution ng certification, January 10, 2022. Ano pa? [00:41:11] Speaker 2: January 10, 2022. Why is this significant? [00:41:15] Roderick C. Wamil: Because it is supposedly the date of the execution ng certification pero yung kanilang cash advance ay for the fourth quarter of 2022. [00:41:26] Speaker 2: Yung cash advance nila ay para sa anong period? [00:41:31] Roderick C. Wamil: For the fourth quarter po of 2022. [00:41:35] Speaker 2: Pero ang certification ay January 10, 2022. [00:41:39] Roderick C. Wamil: Yes po, based on this document po. [00:41:42] Speaker 2: And based on this document, when was it notarized? [00:41:46] Roderick C. Wamil: It was notarized po on January 16, 2023. 2023. [00:41:51] Speaker 2: 2023. Okay. Ano naman? In your observation, what provision of the joint circular does this certification violate? [00:42:09] Roderick C. Wamil: If you... Actually, ito po yung isa sa proform annexes ng joint circular. So wala naman po kaming nakitang violation aside from the date of the execution. [00:42:19] Speaker 2: So yung sinasabi mo, nakikita dito yung discrepancy ng mga dates. [00:42:30] Roderick C. Wamil: Based on this document po, yes ma'am, may discrepancy yung dates. [00:42:33] Speaker 2: Okay. Now, dahil dyan, what action did you take, if any? [00:42:41] Roderick C. Wamil: After what po ma'am? [00:42:43] Speaker 2: After itong nakikita mong certification. [00:42:48] Roderick C. Wamil: Naging audit namin is yung for the whole of the liquidation documents na sinamit ng OBP. Pero dito po, wala po kaming naging particular finding dito. Sinasabi ko nga po, it is one of the annexes po under the joint circular 2015-01. And they submitted naman po yung certification as required. [00:43:11] Speaker 2: Okay. Earlier, nagpakita tayo ng certain liquidation documents, yung physical and financial plan, yung disbursement vouchers, yung land bank check, yung liquidation report. What actions did you take, if any, after your evaluation of these documents submitted by the Office of the Vice President? [00:43:36] Roderick C. Wamil: After the evaluation po of those documents, since I noted that the documents are not compliant with the requirements of the joint circular 2015-01, I drafted po an audit observation memorandum, which I submitted for review to my division chief. [00:43:54] Speaker 2: Can you tell us, Mr. Witness, anong ibig sabihin ng audit observation memorandum, or AOM? [00:44:06] Roderick C. Wamil: Ang audit observation memorandum po under the joint circular 2015-01 ay written notification to the accountable officers explaining to them or informing them the deficiencies po noted during the audit and requiring them to submit an explanation or to submit the documents being sought po do sa AOM or both. [00:44:30] Speaker 2: So, itong AOM was on account of sinasabi mong discrepancies? [00:44:44] Roderick C. Wamil: Yes, ma'am. [00:44:45] Speaker 2: Na-point out mo na dito sa Honorable Court. Now, if I show you a copy of this audit observation memorandum that you mentioned, please identify the same. [00:44:57] Speaker 1: Assistant counsel for both parties may approach the witness. [00:45:01] Speaker 2: Your Honor, please, again, this is a common exhibit. This is exhibit B-1-12-A dated September 14, 2023 for the prosecution. Likewise, a defense exhibit, Your Honor. Thank you. Audit Observation Memorandum dated September 14, 2023, covering the period December 21 to 31, 2022, or an 11-day period. [00:46:05] Speaker 1: Proceed, counsel. [00:46:06] Speaker 2: Can you tell us, Mr. Witness, what were your findings, if any, in relation to the audit of the Office of the Vice President's Fourth Quarter Confidential Funds Liquidation? [00:46:21] Roderick C. Wamil: Yung audit po ng Confidential Fund ng Fourth Quarter of 2022 of the OVP disclosed that, una, yung kanilang physical and financial plan ay hindi compliant dun sa requirements ng Joint Circular 2015-01, dahil hindi po in-indicate ng OVP yung kanilang specific confidential activities na pagagabitan nila ng kanilang cash advance. [00:46:45] Speaker 2: So, una, hindi compliant ng physical and financial plan ng Office of the Vice President. [00:46:53] Roderick C. Wamil: And under the same item din po, yung kanilang accomplishment report ay hindi rin compliant, dahil hindi rin po naka-indicate dun yung kanilang specific confidential activities na pinagamitan nila ng kanilang cash advance. [00:47:05] Speaker 2: Your Honor, for easy reference, we are flashing these particular portions of the document being referred to by the witness. Ano pa, Mr. Witness? [00:47:18] Roderick C. Wamil: Pangalawa po, hindi po sinamit ng Office of the Vice President yung kanilang documentary evidence of payments as required under Item 4.12 of the Joint Circular 2015-01. [00:47:30] Speaker 2: Can you remind us, ano-ano itong mga dokumento na dapat sinamit ng Office of the Vice President to liquidate for confidential funds? [00:47:41] Roderick C. Wamil: Under the Joint Circular 2015-01, yung documents po na dapat isamit nung agencies concerned po ay una yung kanilang liquidation report as proof of the liquidation. Pangalawa, yung kanilang mga documents na ginamit nila sa grant nung cash advance, which include the disbursement voucher, yung cheque, yung obligation request, yung physical and financial plan, at yung kasama din po yung accomplishment report nung agency, quarterly accomplishment report, at yung proof of submission to the Office of the President, the Senate President and the Speaker of the House, yung certification po nung accountable officer on the utilization of the confidential fund, yung designation ng special dispersing officer in case the head of the agency ay hindi po yung SDO, yung specimen signatures po, nung signatories, nung documents, yung fidelity fund, po yung certification from the agency accountant na walang unliquidated cash advances, yung SDO. [00:48:49] Speaker 2: At sinabi mo earlier, [00:48:52] Roderick C. Wamil: At patilin po pala yung documentary evidence for payments. [00:48:55] Speaker 2: So these are the documentary evidence required. Sinabi mo earlier in your testimony that there were discrepancies and insufficiencies in this document submitted. [00:49:08] Roderick C. Wamil: Yes, ma'am. [00:49:10] Speaker 2: Ano pa ang observation mo, Mr. Witness? [00:49:13] Roderick C. Wamil: Ang yung pangatlo po, yung disbursement voucher po ay, yung approval portion nung disbursement voucher ay, actually, yung, katulad nga po nung nasabi ko kanina, yung disbursement voucher, ang nakalagay na period covered ay calendar year 2022, which is inconsistent with the physical and financial plan dahil ang naka-indicate po doon sa physical and financial plan, yung cash advance ay 44th quarter of 2022. [00:49:40] Speaker 2: Okay. Ano pa, meron pa ba? [00:49:43] Roderick C. Wamil: Yan lang po, ma'am. [00:49:46] Speaker 2: Merong mga sanyamit rin sa iyong mga acknowledgement receipts? Mr. Witness? [00:49:52] Roderick C. Wamil: Pwedeng pa ulit po ng tanong. [00:49:55] Speaker 2: Wala pa. Sa quarter na to, wala pa. Okay. Ngayon. In the last page of this document, there appears a signature on top of the name Nilda Plaras. Who is this Nilda Plaras, if you know? [00:50:12] Roderick C. Wamil: Si Assistant Commissioner Nilda Plaras po, yung head of the ICPOW during this time po. [00:50:18] Speaker 2: And how do you know that this is her signature? [00:50:21] Roderick C. Wamil: I saw her sign other documents, and her signature on those documents is the same po with her signature in this AOM. [00:50:31] Speaker 2: Pagkatapos na issue ng COA ICPOW ng office mo, itong audit observation memorandum. What happened next, if any? [00:50:43] Roderick C. Wamil: After po ma-issue, tama po ba yung tanong ma-issue? [00:50:49] Speaker 2: Yes. Pagkatapos na issue ng... [00:50:53] Roderick C. Wamil: After ma-issue, actually, after ma-issue po ba yung tanong niyo, ma'am? Issue. I'm sorry. After ma-issue po yung AOM, inattempt po namin sa ICPOW, inattempt nung ICPOW na iserve yung AOM dun sa office address ni Office of the Vice President. [00:51:09] Speaker 2: Na-serve ba ito sa Office of the Vice President? [00:51:12] Roderick C. Wamil: Hindi po. Dahil hindi po siya tinanggap. Dahil ang sabi po sa ICPOW ay wala pong authorized person to receive the AOM. [00:51:19] Speaker 2: When was this attempt at service of this AOM? [00:51:24] Roderick C. Wamil: It was around the second week of September of 2023 po. [00:51:30] Speaker 2: So what happened next? Nung hindi kayo successful mag-serve ng AOM, what did you do? [00:51:40] Roderick C. Wamil: Actually, on the afternoon of the same day po na nag-attempt si ICPOW na mag-serve ng AOM, nagsummit po si Office of the Vice President ng Revised Accomplishment Report sa ICPOW. [00:51:53] Speaker 2: So on the same day, hindi nyo na-serve but nagsubmit ng Revised Accomplishment Report ang Office of the Vice President if shown to you a copy of this Accomplishment Report, Prosecutions Exhibit P-1-17-A. [00:52:13] Speaker 1: Assisting counsels may approach of both parties. [00:52:16] Speaker 2: Also stipulated by the defense, a common document. Thank you. Ano ang significance if any nitong revised accomplishment report? So, tell us, ano ang observation mo dito sa mga linista ni Vice President sa kanyang alleged activities to justify her confidential expenditures? [00:53:38] Roderick C. Wamil: I'm based on this document po, some of the line items as presented po na confidential expenses ay hindi among the allowable expenses under item 4.8 of the Joint Circular. [00:53:50] Speaker 2: Ano ang mga items na yun? [00:53:55] Roderick C. Wamil: Yung letter E po, yung provision of medical and food aid for 40 million pesos at yung payment of incentives or traveling relative to confidential operations na 10 million pesos. [00:54:07] Speaker 2: Isa-isahin natin. Sinabi mo na ang hindi pwede dyan yung? [00:54:13] Roderick C. Wamil: Letter E and letter F po. [00:54:15] Speaker 2: Letter D? [00:54:17] Roderick C. Wamil: E. Letter E po. [00:54:18] Speaker 2: E. [00:54:19] Roderick C. Wamil: E and letter F. [00:54:20] Speaker 2: What item is this and how much? [00:54:23] Roderick C. Wamil: Yung letter E po, yung provision of medical and food aid na 40 million pesos at yung letter F na payment of incentives or traveling relative to the confidential operations na 10 million pesos. [00:54:34] Speaker 2: Bakit hindi hindi allowed ang medical expense for 40 million? [00:54:39] Roderick C. Wamil: Dahil yung hindi po siya kasama dun sa enumeration nung item 4.8 at yung enumeration po na yun ay exclusive. Yung lang po yung allowable confidential expenses based on the Joint Circular 2015-01. [00:54:53] Speaker 2: What do you mean when you say the enumeration in the circular is exclusive? Anong ibig sabihin ng exclusive? [00:55:01] Roderick C. Wamil: Kapag sinabi po yung exclusive, ay dun lang pwedeng gamitin. So other than those enumerated po, ay hindi na po siya allowed as confidential expenses. [00:55:09] Speaker 2: So 40 million na gamot, hindi allowed. Ano pa nakita mo dyan? [00:55:15] Roderick C. Wamil: Yung item B po, yung payment of reward. Kasi aside from this accomplishment report, hindi po sila nag-submit noong any document evidencing the success of the information gathering or surveillance activities on account of the information given by the informer as required po under item 4.8.5 of the Joint Circular 2015-01. [00:55:36] Speaker 2: So sa particular item na yan, yung payment of rewards, you are saying, our understanding is, hindi sapat na magsabi lang ng pangalan, kailangan under the circular again? [00:55:51] Roderick C. Wamil: Ang sinasabi po ng circular ay dapat mag-submit sila ng document supporting the payment of reward na nag-evidence ng successful surveillance activity or information gathering on account of the information given by the informer. [00:56:08] Speaker 2: So kung may payment of reward, dapat may supporting document na nagpapatunay na successful ang result ng activity na yan, yung information gathering. Ang tanong sa iyo, Mr. Witness, meron bang mga dokumentong sinabmit to show the success of that surveillance? [00:56:29] Roderick C. Wamil: As of the time po na sinabmit itong revised accomplishment report na ito, wala na po silang ibang sinabmit na document evidencing the success. of the information gathering or surveillance activities. [00:56:41] Speaker 2: We now go to Mr. Witness, what happened? Nung sinabmit ba lang, Vice President, yung sinasabi mong revised accomplishment report, rinevise mo rin niyo rin ang findings niyo sa audit observation memorandum. [00:57:08] Speaker 1: Objection niyo, Hon. Leading. With the permission of the, with the permission, objection is sustained. With the permission of the parties, earlier it was agreed by the senator judges that we would be pausing hopefully in time for lunch really, and it has gone beyond already, twelve o'clock. So, before proceeding to the, I presume, a common exhibit previously stipulated to by both parties, you're referring to the AOM of October 3, 2023. Let's pause in the meantime, with the permission of the parties, again in compliance with the agreement earlier made among the senator judges, and we shall resume at one o'clock in order to afford the parties enough time for lunch. And again, with the indulgence of Attorney Kapunan, let's continue with the common exhibit stipulated to by the parties, particularly, I'm referring to AOM dated October 3, 2023. We are in the direct examination of the witness, Mr. Wamil, by the counsel for the panel of prosecutors, Attorney Lorna Kapunan, Ma'am, you may proceed and continue, if you are ready, when you are ready, rather. [00:58:54] Speaker 2: Thank you, Your Honor. Mr. Witness, kumain ka na ba? [00:59:01] Roderick C. Wamil: Yes, ma'am, kumain naman po. [00:59:02] Speaker 2: Kumain ka naman po, kasi tatanong ko sa'yo. Kanina sinabi mo, Mr. Witness, na nagsubmit ng revised accomplishment report ang Office of the Vice President, at sinabi mo na marami pa rin discrepancies at kulang-kulang ang mga dokumento. What did you do? Anong ginawa mo, if any? Natanggap mo nitong revised accomplishment report. [00:59:27] Roderick C. Wamil: Noong natanggap ko po yung revised accomplishment report, I gave you consideration po doon sa kanilang supplemental submission, and then nag-issue po kami ng supplemental AOM in consideration of their additional submission. [00:59:42] Speaker 2: Why was it necessary to issue another AOM? Bakit kailangan nag-issue ka pa ng isa pang audit observation memorandum? [00:59:56] Roderick C. Wamil: Since hindi naman po na-issue yung aming first AOM dahil hindi nga po nila na-receive, so wala po kaming, I mean under our rules po, AOM po talaga yung aming i-issue, if we note findings doon sa kanilang submission sa ICPOW. [01:00:11] Speaker 2: Flashed on the screen, Your Honors, Mr. Presiding Officer, with your permission, is this AOM referred to by this witness. Mr. Witness, can you walk us? Pakisabi sa atin lahat dito, ano ang mga na-observe mo dito sa AOM na sinabmit? [01:00:40] Speaker 1: Witness may refer to the document, and may be assisted by assisting councils for both parties. [01:00:53] Roderick C. Wamil: Based on the evaluation po nung documents, doon sa kanilang katulad nga po nung sinabi ko kanina doon sa katulad nung nasa first AOM po namin, since wala pa rin silang isinamit na documentary evidence of payments, so nireiterate po namin dito sa aming second AOM yung kanilang submission of the documentary evidence of payments. Tapos katulad din po nung sinabi ko kanina, since doon sa kanilang revised accomplishment report ay merong items for the provision of medical and food aid for 40 million pesos at payment of incentives or traveling expenses relative to the confidential operations of the OBP na 10 million pesos na hindi allowable expenses based on the item 4.8 of the Joint Circular 2015-01. And also, doon sa kanilang revised accomplishment report, meron po silang item for the payment of rewards, pero wala silang isinamit na any document evidencing the success of the information gathering or surveillance activities pursuant to the information given by the informer. And also, nakasama din po sa aming findings yung kanilang hindi sinamit na special budget request, at hindi rin po nila isinamit yung proof of submission nila nung kanilang revised accomplishment report to the office of the president, the senate president, and the speaker of the house. And lastly po, doon sa disbursement voucher kasi, ang nag-approve po noon ay si Assistant Secretary Limuel G. Ortonio, which is not compliant with the Joint Circular, dahil according to the Joint Circular, it shall be the responsibility of the head of the agency to approve the cash advances. [01:03:02] Speaker 2: So, na-mention mo dito, yung 40 million na ginastos ng office of the vice president para sa gamot, medicines. Walang supporting document. Mr. Witness? [01:03:18] Roderick C. Wamil: As of this time po, wala po silang binigay na supporting document. [01:03:22] Speaker 2: Ito rin 10 million na ginamit bilang liquidation sa travel expenses ng office of the vice president para sa confidential fund. Ano-anong mga dokumento ang sinabmit para dito? [01:03:37] Roderick C. Wamil: Pwede pong paulit po ng tanong ma'am. [01:03:39] Speaker 2: 10 million ang sinabi mong travel funds na ginamit ng office of the vice president galing sa kanyang confidential funds. Meron bang sinabmit na dokumento ang vice president para i-liquidate itong 10 million na travel funds niya? [01:03:59] Roderick C. Wamil: Wala po silang sinabmit document supporting that disbursement po. [01:04:03] Speaker 2: Itong mga payment of rewards, magkanong payment of rewards? [01:04:08] Roderick C. Wamil: Ang kanilang payment of rewards po ay 10 million pesos based on the submitted revised accomplishment report. [01:04:17] Speaker 2: Itong 10 million na ginastos o binayad ng office of the vice president sa mga nagbigay ng information ba ito? [01:04:27] Roderick C. Wamil: Payment of rewards for the... [01:04:28] Speaker 2: Rewards. Meron bang mga dokumentong sinabmit ang presidente, vice office of the vice president para i-liquidate itong paggamit ng confidential funds niya sa rewards? [01:04:42] Roderick C. Wamil: Wala pong silang sinabmit na document po in support of the payment of rewards as of the... this time? [01:04:50] Speaker 2: Ngayon? [01:04:51] Roderick C. Wamil: This ano po? As of the date nung AOM po? [01:04:55] Speaker 2: After issuing, sabi mo may audit observation memorandum na previously marked for reference as exhibit P-1-12-B na common exhibit with the respondent. Pagkatapos na issue itong AOM, anong nangyari afterwards, if any? [01:05:18] Roderick C. Wamil: After po namin ma-serve, after ma-serve nung ICFO, yung both AOMs po, nagbigay si office of the vice president ng kanilang response. [01:05:28] Speaker 2: And if I show you a copy of this response of the office of the vice president, will you be able to identify the same? [01:05:37] Roderick C. Wamil: Yes, ma'am. [01:05:39] Speaker 2: A stipulated document. [01:05:42] Speaker 1: Assistant counsel of both parties may approach the witness to guide him as to the document being identified. [01:05:47] Speaker 2: This is exhibit P-1-12-C for the petitioner. Prosecution. Ito ba ang response ng office of the vice president? I-evaluate mo din? [01:06:25] Roderick C. Wamil: Yes, ma'am. [01:06:26] Speaker 2: At anong findings mo, if any? [01:06:29] Roderick C. Wamil: Actually po, before ko na-evaluate itong response na ito, nag-summit pa sila ng additional response sa amin. At sabay po namin in-evaluate yung kanilang both responses. [01:06:40] Speaker 2: So dalawang response? [01:06:42] Roderick C. Wamil: Yes, ma'am. [01:06:43] Speaker 2: At ano ang findings mo sa dalawang response na ito? [01:06:48] Roderick C. Wamil: Sa response po kasi nila, they attached the documentary evidence of payments. So nagkaroon po kami, ako, nagkaroon po kami ng finding about the various payment of rewards made based on the submitted documentary evidence of payments na naka-attached dun sa response nila in the form of acknowledgement receipts. So based on the acknowledgement receipts na sila mit po, nagkaroon sila ng payment of rewards in cash, in medicine, and in various goods. at lahat po nung kanilang payment of rewards ay walang naka-attached na any document supporting the success of the information gathering activity or surveillance activity on account of the information given by the informer. And also po, nagkaroon din sila ng various purchases based on the documentary evidence of payments. meron po silang yung kanilang binili na medicines and various goods which were given as rewards. Yung kanilang binili na supplies. Yung binili nila na tables and chairs and desktop printers and computers. Pero yung supporting document lang po nun ay acknowledgement receipts instead of official receipts or sales invoices. And also, with respect to the payment po nung tables and chairs and desktop printers and computers, hindi po nila in-indicate if those purchases were really intended for the confidential operations of the OVP. [01:08:22] Speaker 2: Sa Joint Circular na sinabi mong guidelines para sa liquidation report ng Office of the Vice President, bakit sinasabi mo na walang supporting documents itong tables and chairs na binili, itong desktop, itong medicines, itong supplies? Anong kailangan mo na supporting document? [01:08:51] Roderick C. Wamil: Actually, since itong involved po ay purchases, then those purchases should have been supported with sales invoices and official receipts instead of the acknowledgement receipts lang po. [01:09:06] Speaker 2: In other words, Mr. Witness, itong acknowledgement receipt, walang kasamang mga resibo? [01:09:14] Roderick C. Wamil: Yes, ma'am. Wala po silang inattached na resibo. [01:09:17] Speaker 2: Hindi ba confidential yan kung saan may drugstore ka bumili ng medicine? [01:09:26] Roderick C. Wamil: Hindi naman po siguro confidential kung ang pagbibilhan mo ay mga drugstore. Kasi ang confidential po mismo ay yung paggagamitan, hindi yung pagbibilhan. Magkaibang bagay po kasi yun. [01:09:42] Speaker 2: Yung mga grocery na binilhan ng mga sari-saring groceries at supplies, hindi ba confidential dapat ang mga pangalan ng grocery na yan? [01:09:54] Roderick C. Wamil: Hindi naman po kailangan maging confidential yung pangalan ng mga groceries. Katulad nga po ng sinabi ko, ang confidential ay yung paggagamitan, hindi yung pagbibilhan. At magkaibang bagay po kasi yun. [01:10:05] Speaker 2: yung hardware stores na pinagbibilhan ng mga tables and chairs at desktop, hindi ba confidential yung mga pangalan ng mga hardware stores na yan? [01:10:19] Roderick C. Wamil: Hindi rin po necessarily na confidential yung pangalan ng hardwares, dahil yun nga po, hindi naman confidential yung pinagbilan, kundi yung paggagamitan ng kanilang pondo. [01:10:30] Speaker 2: At this juncture, Your Honor, may we manifest... [01:10:32] Speaker 1: With the permission of counsel for the panel of prosecutors, yes, what is the pressure of the counsel? [01:10:37] Speaker 4: May we move to strike out the responses of the witness to those questions as he's not competent and qualified to answer, especially since he is not pointing to any provision of the JC as to his opinion on whether confidential o hindi ang mga pangalan ng mga drug stores, ang mga pangalan ng mga sari-sari stores, Your Honors. I think that is beyond his competence, Your Honor, as an auditor. [01:11:02] Speaker 2: If I may respond... [01:11:03] Speaker 4: Unless, Your Honor, he can point to a specific provision in the Joint Circular. [01:11:08] Speaker 2: Your Honor, please... [01:11:09] Speaker 1: Counsel for the panel for prosecutors, attorney Gabunan may respond before the chairman's ruling. [01:11:13] Speaker 2: Your Honor, please, Your Honor, first of all, they're asked and answered. Counsel should have timely objected when being asked. Three times it was asked. Secondly, Your Honor, I don't think it is accurate to say that this has no basis. Because earlier, pinaghirapan po namin pakita yung mga particular provisions ng Joint Circular 2015 para i-point out ano-ano ang mga pwedeng gamitan ng confidential funds. at ano-ano ang pwedeng paggamit or bawal na paggamit ng confidential funds. And this witness, Your Honor, based on the circular, did say that whatever activity that is must be related to the physical and financial plans submitted by the office of the vice president and or the dep-ed. For instance, tables and chairs, what particular surveillance activity or operation or terrorist surveillance are tables and chairs and desktops and medicines and supplies related to the payment of rewards, Your Honor? Again, this witness cited the particular provision of the Joint Circular that says the payment of reward should not stop there. It should point, Your Honor, according to the Joint Circular, it should point to particular documents that would show or point to that activity by which the rewards were deserved, Your Honor. So it's very clear in the circular, Your Honor. [01:12:59] Speaker 1: Gerald Michael Ruling asked an answer that's correctly pointed out by counsel for the panel of prosecutors. Aside from that, the witness is competent to testify as to how he evaluated the submissions and the response letters given by the office of the vice president in relation to the AOMC issued that were all based on JMC number 15-01. Your Honor, [01:13:24] Speaker 4: I will not be asking for reconsideration and I will submit to the ruling of the court. I just want to make it of record that when we say ask and answer, Your Honors, I gave leeway to the opposing counsel to ask the question basically because I did not think the question was objectionable but it is the answer that I'm asking to be stricken out based on the competence of the witness because there is no provision under the JEC that says ano yung na yung sari-sari store ay hindi confidential. But again, Your Honor, I just wanted to put that on the record but I will abide by the ruling of the honorable presiding officer, Your Honor. [01:13:57] Speaker 1: Surely noted counsel for the respondent and you may note a continuing objection should the counsel for the panel of prosecutors continue with this line of questioning. Thank you, Your Honor. [01:14:06] Speaker 2: at this juncture, Your Honor, may we manifest for the record that in accordance with our request for stipulation we had presented four stipulations to counsel for the respondent 845 acknowledgement receipts, Your Honor, that would show recipients of the various amounts mentioned in relation to disbursement the confidential funds, their names, what they were spent for and the dates of receipts, Your Honor. Sadly, counsel for the respondent has refused despite despite this being common exhibits for the prosecution and defense, Your Honor. Counsel has refused to stipulate. May I repeat that now? We are not stipulating as to the contents which will be properly identified in part because we will not present all 845, Your Honor, documents. But may we know from counsel if he will... [01:15:13] Speaker 1: What does counsel for respondent say? [01:15:15] Speaker 2: attest to its existence and that these were documents they themselves, Your Honor, submitted to the COA ICFAO by way of their liquidation. these are their very own documents by way of liquidation to the confidential funds which were allotted and spent by the Office of the Vice President and the Dep... But for the meantime, for the Office of the Vice President, Your Honor. These very same documents are what they submitted to the COA ICFAO, Your Honor. [01:15:56] Speaker 4: Attorney Paul. Your Honor, I beg the indulgence of the Honorable Court as well as the distinguished opposing counsel, but we really cannot stipulate on these matters precisely because the insinuation that this was the very documents that the OVP and Depth Ed submitted to COA is very much in question, Your Honors, because we can easily raise the issue and chain of custody. I'm not saying we will, but that is always on the table. And precisely, Your Honors, although they are labeled as common exhibits, we marked them separately, Your Honor. We did not have markings on the same documents, Your Honor. And that is our position. But again, I beg the indulgence and the patience, Your Honor, of the distinguished opposing counsel and the Honorable Court. [01:16:35] Speaker 2: Can I just... My last manifestation, Your Honor, unend this acknowledgement receipts, Your Honor. You will note from the acknowledgement receipts that these are certified through copies. certified through copies of receipts submitted to the COA IFA, Your Honor. They are not documents from the prosecution. They are documents which this witness by way of subpena duces tecum and testificandum produced before this Court, Your Honor. So the provenance, the source of these documents and there is a certification issued by his office show that there should be no doubt as to where these documents came from. As to their existence, Your Honor, there should be no doubt. [01:17:29] Speaker 1: May the presiding officer ask, are we talking about the same number of documents to begin with? 847, correct, counsel? 845, Your Honor. 45? Counsel for the respondent? [01:17:41] Speaker 4: I'm confirming now, Your Honor. [01:17:45] Speaker 1: are the common exhibits for both prosecution and respondent 845 documents? [01:17:57] Speaker 4: Your Honor, the problem here is during the marking, there were inconsistencies with the number of ARs that were presented between each party, Your Honor. And that is why we cannot stipulate on the same. Now, as to the question on whether we have the same number for the fourth quarter, we are still verifying, Your Honor, but I'm afraid I will waste the court's time now if we verify further. [01:18:22] Speaker 1: Anyway, counsel, attorney Capunan, unfortunately, if they are not willing to stipulate, the court cannot twist their hand into so stipulating for whatever reason they may have. So kindly proceed as you intended to. [01:18:37] Speaker 2: We will, we submit, we submit, Mr. Presiding Officer, Mr. Witness, noong nag-evaluate ka ng post-audit evaluation ng documents, liquidation documents submitted to you, your office, by the office of the Vice President, were there, were there, what's there evidence or documents submitted to your office to show how payments were made? [01:19:10] Roderick C. Wamil: Ang tangi sinamit lang po nila in support of their payments po ay yung documentary evidence payments in the form of acknowledgement receipts. [01:19:18] Speaker 2: And will you please tell this court, this impeachment court, if you, in the course of your post-audit, carefully evaluated acknowledgement receipts, receipts? [01:19:32] Roderick C. Wamil: Ang ginawa ko po, upon receipt of those acknowledgement receipts, tinabulate ko po lahat ng acknowledgement receipts na yun based on their purpose, based on their, kung kailangan po yung dates of payment, and then based on the amount po na binayaran nila as provided po dun sa acknowledgement receipts. [01:19:50] Speaker 2: you mentioned, [01:19:51] Speaker ?: you mentioned, [01:19:51] Speaker 2: Mr. Witness, that you prepared your own tabulation? [01:19:56] Roderick C. Wamil: Yes, ma'am. [01:19:56] Speaker 2: And did you bring them with you, this tabulation? [01:19:59] Roderick C. Wamil: I brought it po with me. [01:20:02] Speaker 2: Can you share them with us? [01:20:04] Roderick C. Wamil: Your Honor may be allowed to share the tabulation. [01:20:08] Speaker 1: Witness, witness may get, may refer to his notes with respect to the tabulation. Yes. [01:20:14] Speaker 2: Your Honor, please, I think the defense council will note that this is not a pre-marked document during the pre-trial, but we have made a reservation that we will be marking documents in the course of our test, of this witness testimony. [01:20:31] Speaker 1: Assisting counsel for the parties may approach the witness and view the document being referred to by the witness. [01:20:52] Speaker 2: While this, while counsel for the respondents are perusing the document, Your Honor, may we have this marked as Exhibit P-I-29. [01:21:16] Speaker 1: Later on, you may do so. The Clerk of Court is so instructed to make the corresponding marking after in due course, rather. Witness may answer the question. Can you repeat the question, po? [01:21:31] Speaker 2: Okay, Mr. Witness, you said earlier in answer to my question that you received acknowledgement receipts and that you made a tabulation. Kung ano-ano itong mga acknowledgement receipts? [01:21:47] Roderick C. Wamil: Yes, ma'am. Okay. [01:21:49] Speaker 2: We don't have a copy now and we reserve the right to provide counsel for the respondent a copy, but can you share with us your findings based on your notes or your tabulation? [01:22:03] Roderick C. Wamil: Based on my tabulation, napansin ko na some of the payments were dated December 2023, which is beyond the scope po, covered cash advances, cash advances. And yun nga po, katulad nung nasabi ko kanina, may mga payment of rewards po sila, either in cash, in medicines, and in various goods, pero wala na po silang silamit na any document na support or evidence, document evidencing the success of the information gathering activity on account of the information given by the informer. And also, [01:22:37] Speaker 2: how did you prepare your tabulation? [01:22:40] Roderick C. Wamil: Noong time po na binigay sa akin yung acknowledgement receipts, dun ko po tinabulate yung payments based dun nga po sa purpose po nung payment, dun sa date po nung payment and the amount po na biniyara dun sa recipients. [01:22:57] Speaker 2: Will your tabulation show and can you share with us if it does, ano ang sinabi mong mga purposes na naka-indicate? [01:23:08] Roderick C. Wamil: Yes po, nakalagay po sa tabulation ko yung purpose. [01:23:11] Speaker 2: Can you read from your notes, please? On page one. [01:23:17] Speaker 4: Your Honor, just to manifest for the record while he's producing his notes that when I inspected the document, it seems to be a privately encoded document, a printout without any signature of who prepared it. Just a manifestation, Your Honor, just to put that on the record. Do you confirm, [01:23:35] Speaker 1: Mr. Witness? [01:23:37] Roderick C. Wamil: Yes po, Your Honor. It is a personal note so hindi ko na po pinirmahan yung tabulation. Julie noted. [01:23:46] Speaker 2: How many pages is your tabulation? [01:24:01] Roderick C. Wamil: 19 pages po. Okay. [01:24:04] Speaker 2: Your Honor, please, is P-1-29, which is a tabulation consisting of 19 pages. We will request that they, at the appropriate time, be submarked as P-29-A up to NC-Rissional. Now. [01:24:29] Speaker 1: So ordered. [01:24:36] Speaker 2: Can you read from your tabulation? What is in page 1? How many names are there? Total, if you recall, and based on your tabulation? [01:24:48] Roderick C. Wamil: Can you repeat your question po? [01:24:51] Speaker 2: Based sa tabulation na ginawa mo, na sinabi mo, na summary ng mga acknowledgement receipts, how many is the total of the acknowledgement receipts? [01:25:02] Roderick C. Wamil: Based on the acknowledgement receipts po, ang lumalabas na expenses ay 125,000, 150,000. [01:25:12] Speaker 2: 125,000, [01:25:15] Roderick C. Wamil: 150,000. [01:25:16] Speaker 2: 150,000. For what period is this, Mr. Witness? [01:25:22] Roderick C. Wamil: Based on the documents po, na submitted to us, December 21 to 31, 2022. Pero, katulad nga po nang sinabi ko, some of the dates po dun sa acknowledgement receipts ay naka-data December 2023. [01:25:39] Speaker 2: Okay. Sinabi mo, na ang total is 125,000, 150,000. Magkano ba ang binigay ng confidential funds? [01:25:52] Roderick C. Wamil: Ang based on the documents submitted to Iqpaw, 125 million pesos po. [01:25:57] Speaker 2: May discrepancy? Hindi tugma, 150,000 na butal? [01:26:03] Roderick C. Wamil: Based on the documents po, yes, may discrepancy po yung acknowledgement receipts and the accomplishment report. [01:26:09] Speaker 2: Okay. Thank you for your pointing that out. Ano pa ang dapat malaman namin sa tabulation mo? [01:26:23] Roderick C. Wamil: Meron po silang, katulad po nung sinabi ko kanina, meron silang purchases na ginawa. Pero yun nga po, supported lang po ng acknowledgement receipts instead. [01:26:35] Speaker 1: counsel, [01:26:43] Speaker ?: counsel, [01:26:43] Speaker 1: counsel, meduso? [01:26:51] Roderick C. Wamil: I think na sa notice of suspension po yung amount. May I be allowed po to refer to the notice of suspension? [01:26:58] Speaker 2: Okay. [01:27:00] Speaker 1: This is a stipulated document, right? Counsel? [01:27:04] Speaker 2: Yes, Your Honor. The notice of suspension is... We will present... We will ask again the question in... [01:27:10] Speaker 1: Kindly ask the question again, counsel for the panel of prosecutors. Witness is asking for permission to refer to the notice of suspension to answer your question. Assistant counsel, Smear Puch. [01:27:40] Roderick C. Wamil: based on this notice of suspension... Actually, wala pong total, pero nandito po yung breakdown ng amounts per type of purchase po. [01:27:52] Speaker 2: Okay. Can we go through the breakdown of amounts? [01:27:55] Roderick C. Wamil: Based on your [01:27:56] Speaker 2: notice of suspension, which is a common exhibit of the prosecution and the defense? [01:28:02] Roderick C. Wamil: As to the various goods which were given as rewards, 34,857,000. As to the medicines which were given as rewards, [01:28:11] Speaker 2: 34,004 rewards. [01:28:14] Roderick C. Wamil: As to the medicines po, which were given as rewards, 24,930,000. As to the purchase supplies, 11,813,000 pesos. As to the tables and chairs, 500,000 pesos. And as to desktop computers and printers, 3,000,000 pesos. [01:28:34] Speaker 2: What else, Mr. Witness? [01:28:39] Roderick C. Wamil: If we show you [01:29:00] Speaker 2: a select few of these acknowledgement receipts, would you be able to identify them? [01:29:07] Roderick C. Wamil: Yes, ma'am. [01:29:09] Speaker 2: Your Honor, can we ask our attorney, Mark Peña, can I mention his name because his mother is watching? [01:29:17] Speaker 1: Assisting councils may approach for both parties. [01:29:20] Speaker 2: Attorney Mark Peña. [01:29:26] Speaker 4: Your [01:29:35] Speaker 2: Honor, the witness is being presented for the record 845 acknowledgement receipts in a box and for purposes of reference, these have been marked as exhibits P-1-8 and series for the prosecution. [01:30:04] Speaker 1: How many boxes, Counsel? [01:30:06] Speaker 2: Three boxes, Your Honor. [01:30:10] Speaker 1: What was the folder earlier given to the witness by Attorney Peña? [01:30:17] Speaker 2: The folder given, Your Honor, is just one of the folders, Your Honor. [01:30:21] Speaker 1: Inside the box? [01:30:22] Speaker 2: Inside the box. So for the record, Your Honor, Attorney Peña showed to the witness a sample folder of a folder which is among the 845 documents inside several folders inside three boxes. [01:30:49] Speaker 1: Containing the 845 exhibits. [01:30:52] Speaker 2: ? Yes, Your Honor. [01:30:57] Speaker 1: Assisting Counsel may show the witness a sample of the 845 acknowledgement receipts contained in a folder. So, Mr. Rommel, is this one of the 845 documents that you examined in relation to acknowledgement receipts pertaining to confidential funds allegedly spent for the period covering December 21 to December 31, 2022? Yes, sir. Yes, for Your Honor. Your witness, Counsel. [01:31:42] Speaker 2: if I show you some the defense could you please go over briefly the other folders. 3-minute recess for this. [01:32:14] Speaker 1: For what purpose, Counsel? [01:32:16] Speaker 2: So you can go over the folders and so I can sit down. [01:32:26] Speaker 1: Child is suspended for how many minutes, Counsel? Three, [01:32:32] Speaker ?: Your Honor. [01:32:33] Speaker 1: Three minutes then. Thank you. [01:32:34] Roderick C. Wamil: Okay. [01:33:04] Speaker ?: . . . . . . One. . . One. . . One. One. Outro music Outro music Outro music Outro music Outro music Outro music Outro music [01:43:04] Speaker 1: Outro music [01:43:34] Speaker 2: Outro music Outro music Outro music Outro music Outro music Outro music Outro music Outro music [01:47:34] Speaker 4: Outro music [01:48:04] Speaker 1: Outro music [01:48:34] Speaker 2: Outro music Outro music Outro music [01:50:04] Roderick C. Wamil: Outro music Outro music Outro music Outro music Outro music [01:52:34] Speaker 2: Outro music [01:53:04] Roderick C. Wamil: Outro music Outro music [01:54:04] Speaker 1: Outro music [01:54:34] Speaker 2: Outro music [01:55:04] Roderick C. Wamil: Outro music Outro music [01:56:04] Speaker 2: Outro music [01:56:34] Roderick C. Wamil: Outro music [01:57:04] Speaker 2: Outro music Outro music [01:58:04] Roderick C. Wamil: Outro music [01:58:34] Speaker 2: Outro music [01:59:03] Roderick C. Wamil: Outro music [01:59:33] Speaker 2: Outro music [02:00:03] Roderick C. 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