Senator Imee Marcos quizzes COA witness on accountability for confidential funds

Senator-judge Imee Marcos challenged Commission on Audit (COA) state auditor Roderick Wamil on Wednesday, sharply questioning his interpretation of rules governing confidential funds and challenging his stance on who bears ultimate legal accountability for their use.

During her interpellation in the impeachment trial of Vice President Sara Duterte, Marcos argued that joint guidelines issued by the COA and the Department of Budget and Management (DBM) explicitly place accountability on the designated Special Disbursing Officer (SDO)—the official entrusted with receiving and holding the funds. Consequently, she contended, any legal presumption of misappropriation arising from unliquidated funds should target the SDO rather than the Vice President.

Citing the Joint Circular's definition of an accountable officer, Marcos pointed out that within the Office of the Vice President (OVP), the SDO—not Duterte—served as both the payee and custodian of the confidential funds.

Wamil pushed back, emphasizing that the Joint Circular assigns non-delegable duties to the agency head, including approving cash advances, supervising fund disbursement, and ensuring overall compliance with auditing standards. Accountability under the guidelines, he argued, cannot be restricted solely to the disbursing officer.

The exchange grew tense as Marcos demanded a direct response and accused Wamil of evasiveness.

"Ang liwanag sa definition ng Joint Circular. Mag-yes or no ka lang. Kanina ka pa. Inaaway mo ko lagi," Marcos said.

The heated exchange prompted Senate President and presiding officer Francis "Chiz" Escudero to intervene, reminding Wamil to refrain from arguing with senator-judges while under cross-examination.

Marcos then pivoted to earlier testimony where Wamil claimed Duterte was the first and only vice president whose confidential funds had been subjected to an audit by the COA’s Intelligence and Confidential Funds Audit Office (ICFAO).

She presented a 2014 Special Allotment Release Order (SARO)—previously introduced into evidence by the defense—showing that former Vice President Jejomar Binay had been allocated ₱6 million in confidential funds, directly challenging Wamil’s earlier assertion.

Wamil clarified the distinction between budget release and audit execution, explaining that while a SARO confirms an allotment, the ICFAO only initiates audits once formal liquidation reports are submitted. According to COA records, the OVP under Duterte was the sole vice presidential office to submit liquidation reports for confidential funds, rendering it the only one audited by the specialized unit.

Wamil added that the COA could not ascertain whether Binay’s allocated funds were ever disbursed, given that no liquidation paperwork was ever filed—a gap that Marcos pressed, questioning how the state audit agency could remain unaware of the ultimate disposition of public funds.