Wamil testified that COA sought official receipts or sales invoices as proof of purchases, and that acknowledgement receipts alone did not establish what had been purchased.
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Witness record
August 5, 2026
Witnesses called to the stand, with their most consequential testimony linked to the reviewed transcript and official Senate video.
Witnesses
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Atty. Roderick C. Wamil
Commission on Audit team leader; prosecution witness
He described the audit sequence as an audit observation memorandum, notice of suspension, notice of disallowance, and potentially a referral to the Ombudsman.
Wamil said the compliance audit focused on the face of acknowledgement receipts, payment dates, and amounts under Joint Circular 2015-01.
Cylene May L. Del Campo
Commission on Audit state auditor; prosecution witness
Del Campo testified that she continued the audit of OVP and DepEd liquidation documents after Wamil left and was asked to identify the tabulation and acknowledgement receipts associated with December 21-31, 2022.
The defense disputed the receipt materials' list, comparison process, exhibit status, custody, and identity of the copies presented.