August 4, 2026

Senate President, the Presiding Officer, and Senator-Judges of the Impeachment Court.

The Sergeant at Arms is directed to make the proclamation.

All persons are commanded to keep silent under the pain of penalty while the Impeachment Court is in session for the trial of Vice President Sara Zimmerman Duterte.

The impeachment trial of Vice President Sara Zimmerman Duterte is hereby called to order. We shall be led in prayer by Senator-Judge Robin Hood Padilla.

Bismillahir Rahmanir Rahim. Alhamdulillahi Rabbil 'alamin. Panginoon naming nag-iisa, ang nag-iisang hukom, Panginoon ng lahat ng mga daigdig, ang pinakamaawain, ang pinakamahabagin. Panginoon namin, hinihingi po namin ang inyong talino sa oras na ito. Sa oras na ito na ibinigay po sa amin ang pinakamabigat na obligasyon upang makapagbigay ng hustisya. Batid po namin Panginoong Allah na kayo lamang po ang nag-iisang hukom at ang pagiging hukom ay napakabigat na nakalagay po sa aming balikat upang magbigay ng hustisya, hindi lamang po sa mundong ito. kundi ito po ay isang bagay na dadalhin ng aming bayan sa kanyang kasaysayan. Napakabigat po nito, Panginoong Allah, at kayo lamang po ang makapagbibigay sa amin ng lakas ng loob upang magbigay ng tamang justisya sa oras na ito. Amen.

Amen. The Clerk of Court will now call the roll.

Roll call up members, Senator-Judge Aquino, Senator-Judge Cayetano Alan, Senator-Judge Cayetano Pia, Senator-Judge De La Rosa, Senator-Judge Ejercito, Senator-Judge Estrada, Senator-Judge Goh, Senator-Judge Ontiveros, Senator-Judge Lacson, Senator-Judge Lapid, Senator-Judge Legarda, Senator-Judge Marcoleta, Senator-Judge Marcos, senator-judge Padilla, senator-judge Pangilinan, senator-judge Sotto III, senator-judge Tulfo Erwin, senator-judge Tulfo Rafi, senator-judge Villanueva, senator-judge Villar Camil, senator-judge Villar Marc, senator-judge Zubiri, the presiding officer, senator-judge Escudero, Senate President Gatchalian.

With 19 senator-judges present, the chair declares the presence of a quorum. In accordance with the rules of procedure on impeachment trials, the Chair now recognizes the duly elected Presiding Officer to preside over the proceedings of the Impeachment Court.

Thank you, Mr. Senate President. If there are no objections, we shall dispense with the reading of the August 3, 2026 Journal of the Senate, sitting as an Impeachment Court, and shall consider the same as approved.

Bago po tawagin ang presiding officer ang kaso na kabinbin sa impeachment court, may nais lamang po akong sabihin sa ngalan nating lahat.

Magkakaiba man ang ating pananaw at baga man magkakatunggali ang magkabilang panig dito sa impeachment court, may mga bagay-bagay na dapat pinagkakasunduan at pinagkakaisahan natin, lalo na dun sa mga napuya't kagabi kakapanood ng TV. At para sa akin ang isa po dito. Ayan, tagumpay at kampyonato ng ating magaling at magiting na kababayan na si Alex Ayala sa DC Open.

Kaya't sa ngalan ng Senado ng mga senator-judges, mga kawanin ng Senado, sa ngalan ng magatong galing mga partido ng impeachment trial, nais po naming ipabatid. Ang aming nagkakaisang pagbati kay Binibining Alex Ayala sa kanyang panalo at kampyonato sa DC Open, tunay na ikinararangal at ipinagbubunyikan naming lahat. Congratulations sa'yo, Alex.

Kaya pag may inaantok po na senator-judge,

malamang nanood kagabi.

The clerk of court is instructed to kindly call the case before this impeachment court.

Case number 004-2026 in the matter of impeachment trial of Vice President Sara Zimmerman Duterte.

Appearances.

Your Honor, same appearance for the prosecution. I understand, Your Honor, that this is a con... Continuation of the direct examination of the prosecution's witness, Atty. Wamil. And with that, Your Honor, may we ask that the counsel for the prosecution, Atty. Lorna Capunan, be recognized.

Noted. At the proper time, yes. Counsel for respondent appearances.

Same appearance for the respondent accused. Good morning, Your Honors.

Good morning. Before the presiding officer calls on the counsel for the panel of prosecutors, attorney Capunan, for the continuation of his cross and the witness, the chair would like to ask if the respondent, or rather counsel for respondent, has been furnished with a copy of the motion of the panel of prosecutors with respect to the request for judicial notice.

Yes, sir. Yes, that is correct, Your Honors. We were furnished yesterday.

For your information, counsel, we will hear. Your arguments for or against it and or a written opposition or agreement with that motion tomorrow. Just to give you advance information before we start the trial. So do you have enough time?

Okay. Thank you, Your Honor.

At this juncture, Chair, I would now like to recognize with the permission of the Honorable Chua, the prosecutor, rather the counsel for the panel of prosecutors, Attorney Capunan, and Chair instructs the Clerk of Court to bring the witness, Mr. Wamil, before the witness stand.

Mr. Wamil, it is understood that you will be continuing with your testimony under the same oath that you had and did yesterday. Do you understand that, sir?

Yes, Your Honor.

Atty. Kapunan, counsel for the panel of prosecutors, you may continue with your direct examination of the witness, Mr. Wamil, of the Commission on Audit.

Thank you, Your Honors.

To the Senate Impeachment Judges and to the Presiding Officer and Senate President, I beg the indulgence of this honorable court to start this with a recess.

The reason this is necessary, Your Honor, is because yesterday, when prosecution asked for a recess with the permission or consent of the counsel for the respondent, we started to identify and cross-check the 845 acknowledgement receipts. Unfortunately, time ran out and our assisting counsels only were able to show half. Although this court will recall that under Rule 130, Section 3, in coordination with Section 7, we were able to mark a tabulation or a summary prepared personally by this witness, Your Honor, to preempt any possible objection of the respondents and any manifestation that they were not allowed. to compare the copies of our exhibits and their own exhibits as regards the rest of the acknowledgement receipts, Your Honor, unless they will stipulate that there is no need, Your Honor, then it becomes necessary for a brief recess, Your Honor.

Counsel, for what purpose is the recess?

Your Honor, please, yesterday, when we resumed hearing yesterday, Your Honor, and we were going over these three boxes and... several folders, Your Honor. It had to abruptly stop because we had resumed session. And at that time, our associates noted that kalahati lang po ang natapos sa pag-compare.

Counsel, the presiding officer will have a query first beforehand. Yesterday, you presented a summary and a table of his findings based on the 845 acknowledgement receipts contained in the six

or three boxes.

And you presented some samples.

I count one, two, three, four, five, six, six samples, examples rather. So you mean to say you want to present more acknowledgement receipts as samples as part of the tabulation of the witness?

No, Your Honor. What we would like to do now and inquire from counsel for the respondent is if it's no longer necessary for your associates to look over the said acknowledgement receipts, Your Honor, if they can manifest that and to preempt any possible technical objection in the future. on their cross-examination or upon offer of this exhibit, Your Honor, because these exhibits will have to be offered in due time. And we do not want it as an objection to the offer that they were not able to compare the rest of the acknowledgement receipts, Your Honor. Now, to preempt that, if counsel is willing to forego with that potential objection, Your Honor, we are ready to proceed.

You're talking of only the acknowledgement receipts for the period covering December 21 to December 31, 2022. Yes, Your Honor. Is that what you're referring to? I think I know what counsel-respondent will already say but yes, counsel-respondent, what is your comment on the manifestation of the counsel for the panel of prosecutors?

Your Honor, we haven't stipulated on anything so I don't see why there's a need to compare actually. We haven't stipulated on anything.

Actually, Attorney Capunan, counsel for the respondent already said yesterday that I'm just subject to cross insofar as the non-stipulated matters is concerned.

That's correct.

The counsel for respondent stipulated on everything you asked for in your list of documents except for that. Except for the acknowledgement receipts for the period covering December 21 to 31, 2022. My understanding, counsel, is that you will be presenting samples from the tabulation or summary of the witness. And as I said, you presented already six. You may proceed to present samples or examples under each category of this table. Without prejudice, however, many they may be subject to your call and discretion given the refusal to stipulate. by the counsel-respondent, which is, of course, they would be well within their rights not to do so, given their own legal theory of the case.

We submit, Your Honor.

So kindly proceed, counsel.

With the permission of this honorable court, same appearance, good morning to the senator-judges. Mr. Witness, yesterday, you were able to identify 845 going through these documents, acknowledgement receipts. Mr. Witness.

Yes ma'am. In

this 845 acknowledgement receipts which the prosecution marked as exhibits P-1-8-1 up to P-1-8-848, there is a portion there and I will show you a sample on the screen. There is a portion in all of these acknowledgement receipts at

the bottom thereof. There is a signature in

the phrase certified true copy.

Can we present this witness with a sample acknowledgement receipt?

Assistant counsel may approach from both parties. It's still attorney Peña, right?

Yes, Your Honor.

I remember.

His mother will be happy again.

Can you go through some of this acknowledgement receipt, Your Honor?

While counsel is going over... Showing over these acknowledgement receipts to our witness, Mr. Juan Mil,

we would like to make a manifestation that at the bottom portion of all of these exhibits identified or being identified now by this witness, have the statement certified

true copy being shown on the screen.

Mr. Witness, can you read?

Yes, ma'am.

It's a certified crew copy and there is a name, Davin Bacay. Would you know who this person is?

Yes, ma'am.

Who is Mr. Bacay?

Siya po'y admin staff ng Kowa Ikfaw.

Kowa Ikfaw. And his signature, there is a signature that appears over the name Davin Bacay. Whose signature is this?

Sa kanya po. Why do you know?

Davin Bacay po. Nakita ko po siyang pumirma ng ibang dokumento at yung kanyang pirma sa mga dokumentong iyon ay kapares po ng kanyang pirma sa certified true copies.

In all of these acknowledgement receipts that you have seen or saw yesterday,

Yes, ma'am.

is it the same bakay that certified as to these photocopies being certified true copies?

Yes, ma'am. Okay.

Your Honor, with that, we will proceed where we left off yesterday, Your Honor.

Yes, I believe you were able to identify already the checks and made the witness identify the checks already for the first, second, and third quarter, counsel, if I'm not mistaken.

Yes, Your Honor.

You may proceed, counsel.

Yesterday, Mr. Witness, we had identified and you had confirmed certain land-bound checks. We will now go to disbursement checks, which you said... Disbursement vouchers, which you said were among the documents submitted by the Office of the Vice President to liquidate, to allegedly liquidate her confidential funds, if shown to you, Mr. Witness. Three disbursement vouchers. And again, with the kind permission of the court and for easy reference of the honorable impeachment judges on screen. And if you please check this copy. Being shown to you, these are stipulated documents, Your Honor, and common exhibits of both the prosecution and the defense. For the prosecution, there is a disbursement voucher dated January 31, 2023, Exhibit P-1-10-B. Shown on the screen.

Likewise, there is a disbursement voucher dated April 10, 2023, Prosecutions Exhibit P-1-10-C and likewise, the Defense Exhibit. And lastly, disbursement voucher dated July 13, 2023, Prosecutions Exhibit P-1-10-D.

Mr. Witness, sinabi

With the indulgence of counsel, just for the record, the same pieces of evidence identified by the counsel for the panel of prosecutors are also marked, respectively, as D-133-OVP, D-1-57, rather, 30, no, no, 33-OVP, D-1-57-OVP, and D-1-82-OVP for the respondent. Counsel may proceed.

Thank you, Your Honor. Now, Mr. Witness, sinabi mo kahapon na itong mga disbursement vouchers ay sinabmit ng Vice President mismo ng office niya.

Yes, ma'am.

Okay. Pakisabi sa atin, ano ba ang significance nito mga disbursement vouchers na nakikita natin sa screen?

Ang significance po ng disbursement voucher na ito, ito po kasi yung mag-initiate nung kanilang pag-process nung cash advance. Dito rin po ang nag-certify yung various signatories nung disbursement voucher.

Ang disbursement voucher, sinabi mo, dito nag-uumpisa ang proseso?

Yes, ma'am.

Anong proseso yan?

Nang kanilang pag-withdraw po ng kanilang cash advance for the confidential fund.

Withdrawal ng cash advance, para saan periods? There are three disbursement vouchers shown on the screen and which you have identified. For clarity. Ano ang mga periods na kino-cover nitong disbursement vouchers na to?

Based on these disbursement vouchers po, ang period covered ay yung first DV, first quarter of 2023, yung second DV, second quarter of 2023, at yung third DV po ay third quarter of 2023.

So covered ang tatlong quarters ng confidential funds.

Based on these documents po.

Based on these documents. We go now to another set.

Oh, there is a signature here.

Here in the middle, there appears a signature being flashed

on the screen. Nakalagay certified expense, cash advanced, necessary, lawful, and incurred under my direct supervision. You confirm, Mr. Witness?

Yes, ma'am.

Whose signature is this, if you know?

This is the signature po of the Vice President, Sara Duterte.

And why do you know that this is her signature?

Because the Office of the Vice President submitted po the specimen signatures of the signatories of their documents and included in that submission po is the specimen signature of the Vice President and her signature po on that specimen signature is the same po with her signature on this document.

Nakikita natin yung tatlong signature ng Vice President sa disbursement vouchers na yan. What is the significance of her signature in these three disbursement vouchers kung masasabi mo?

Based on these documents po, sinertify ni Vice President na yung kanyang cash advances ay kailangan na ayon sa batas at na-include po under her direct supervision.

And ano ang observations mo? dito sa tatlong disbursement vouchers na to.

With respect lang po dun sa disbursement voucher for the third quarter of 2023, hindi po napirmahan yung box E, which is the receipt of payment portion.

Anong significance ng observation mo na to?

Ito po kasi yung patunay na na-receive ni kung sino man po yung pay nung cheque, yung payment.

At sa pagka-evaluate mo nitong disbursement vouchers na to, ito ba ay compliant sa joint circular na sinabi mo kahapon?

Based on my evaluation po, wala naman po akong nakitang findings bukod dun sa walang signature yung box E of the third quarter disbursement voucher.

Punta naman tayo sa next set of documents. Tatlo na naman to for the three periods that you mentioned. Showing to you on the screen and please go over the documents being presented by Attorney Pena. There is a liquidation report dated March 29, 2023. Prosecutions Exhibit P-1-9B.

A liquidation report dated July 11, 2023, which is Prosecutions Exhibit P-1-9C and a liquidation report dated October 23, 2023, Prosecutions Exhibit P-1-9D. A common exhibit. stipulated by counsel for the respondent yesterday, Your Honor.

Again, with the indulgence of counsel for the panel of prosecutors, for the record and for the easy reference of senator-judges, the three documents referred to by attorney Capunan respectively are marked as well by the respondent as D-1-30-OVP, D-1-55-OVP. D-1-80-OVP. Do you confirm, counsel?

I confirm, Your Honor.

Counsel, for the panel of prosecutors, attorney-component, you may proceed.

Thank you, Your Honor. In the middle of these three liquidation reports, there appears to be an indication, quote-unquote, certified purpose of cash advance duly accomplished. Do you confirm that, Mr. Witness?

Yes, ma'am.

And there is a signature, again, appearing on top.

There is a signature appearing thereat. Whose signature is this?

This is the signature of the Vice President, Sara Duterte.

And you're familiar with this for the same reason, Mr. Witness?

Yes, ma'am.

Now,

what is the significance of the statement, Certified Purpose of Cash Advance, duly accomplished? With the signature of the Vice President appearing in all of these certifications.

Based on these documents po, ang significance po noon ay sinertify po ni Vice President na yung purpose nung kanilang CASHA DAT advances ay na-accomplish po nung agency.

And any observations as regards these three documents?

Wala naman po akong nakitang findings about these liquidation reports po.

Just for purposes of clarity, itong three documents are similar to the three periods, the first quarter, the second quarter, and the third quarter months that you earlier mentioned, Mr. Witness.

Can you repeat the question, ma'am?

Itong tatlong, this verse, itong tatlong dokumento na nakikita mo dyan, para saang period ito?

Based on these liquidation reports, yung first liquidation report, ang period covered ay February 6 to March 29, 2023. Yung second liquidation report ay April 25 to June 30, 2023. At yung third liquidation report ay July 14 to September 30, 2023.

Okay. Para maalala natin, to remind us, Mr. Witness, for these three quarters,

of the office of the Vice President for which she submitted liquidation reports. Magkano ang amount ng confidential fund per quarter?

Based on these documents po, ang amount ng kanilang quarter Likasya Advance ay 125 million pesos per quarter.

Ito ba ay fixed amount?

Based on these documents po, yes ma'am.

At ito ba ay winidron ng buo?

Based on these documents po, yes po.

Punta naman tayo sa another three sets of documents shown on the screen for easy reference and document being shown to the witness to refresh his memory. We have accomplishment report dated March 30, 2023, Prosecutions Exhibit P-1-7-B. Likewise, an accomplishment report dated July 11, 2023, Prosecutions Exhibit P-1-7C, and accomplishment report dated October 9, 2023, Prosecutions Exhibit P-1-7D. Likewise, Your Honor, stipulated documents, common exhibits, both for the prosecution. and the respondent or defense.

Counsel for respondent, would you like to identify for the record the counterpart markings on the part of the respondent?

Yes, Your Honors. On the part of the respondent. Yes, Your Honors. These are marked as Exhibit D-1-74-OVP. D-1-50-OVP and D-1-99-OVP, Your Honor, for the record. Sorry, the first one is actually D-1-50-OVP, the second one would be D-74-OVP, and the third one would be D-1-99-OVP, for the record, Your Honor.

Counsel, D-1-50-DE with respect to the 33023 Accomplishment Report, not D-1-21DE.

For the first quarter, Your Honor, sorry. Yes, Accomplishment Report. For first quarter, it's D-1-5050-OVP, not DE, Your Honor.

Clerk of Court is instructed to kindly correct our records if at all it is different from what the counsel for respondent manifested. Counsel for the panel of prosecutors, attorney-cubo, n'yo may proceed, ma'am.

Thank you, Your Honor. Now, Mr. Witness,

for

purposes, para malinawan tayo, ano yung mga periods knocking over ng tatlong accomplishment reports na to?

Accomplishment report po, ang nakalagay po na period covered ay February 6 to March 29, 2023.

Yung second accomplishment report po, ang nakalagay na period ay April 25 to June 30, 2023. At yung pangatlo po, July 14 to September 30, 2023.

So tatlong quarters ng Office of the Vice President. Yes,

ma'am.

Meron dito, common to all of these exhibits, flash on the screen, is the phrase, approved by.

And there is a signature. There

is a signature there. Whose signature is this?

This is the signature of the Vice President, Sara Duterte.

Familiar to you for the same reason, Mr.

Yes,

ma'am.

And ano ang ibig sabihin ng Nakalagay diyan, approved by, at pinirmahan ng vice president sa tatlong dokumentong ito.

Ang ibig sabihin po nito ay in-approve niya kung ano man po yung contents nung kanilang quarterly accomplishment reports.

Na-approve ng vice president mismo?

Yes, ma'am.

Now, for our appreciation, punta ngayon tayo sa first quarter.

Anong observations mo? Dito sa nakikita mong first quarter accomplishment report.

Based on this first quarter accomplishment report, meron pong dalawang items dito na hindi kasama dun sa allowable confidential expenses under item 4.8 of the Joint Circular 2015-01.

Anong ibig sabihin ng hindi allowable? Bawal? Bawal ba?

Opo, kasi yung listahan po nung allowable confidential expenses under 4.8 ng Joint Circular ay exclusive. So kapag hindi po kasama doon, hindi po pwedeng paggabitan ng kanilang confidential fund.

Aside from itong sinasabi mong bawal na paggamit ng confidential fund appearing in this document, meron ka pa bang ibang observation?

Meron din pong line item for the payment of reward. under item B po nung kanilang actual outcome and accomplishment. At wala po silang sinubmit na 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. So

itong linalagay dyan ng payment of reward, ang sinasabi mo, Mr. Witness, based on the Joint Circular, eh... Is this a violation?

Yes, ma'am, that is a violation.

Why is it a violation again? It is a violation

since it is not compliant with the conditions of the payment of reward. which is yung dapat meron po siyang supporting document evidencing the success of the information gathering or surveillance activities on account po ng information given by the informant. Sa

lahat ng mga liquidation documents na binigay sa'yo or sinubmit sa office ng COA-ICFAO, wala bang any dokumento na nagpapatunay na ang rewards na binigay sa informant? ay nag-result ng successful activity.

Based on their submissions po, wala po ma'am.

Meron pa bang observation dito?

Wala na po.

Punta naman tayo sa accomplishment report ng second quarter. Exhibit P-1-7C.

Any observations? Ano naman ang masasabi mo dito sa accomplishment report na in-approve mismo ng Vice President Sara Duterte?

Katulad po noon ako ng accomplishment report, meron din po silang line items for provision of medical and food aid at payments of incentive or traveling relative to the confidentiality. Confidential operations na hindi po among the allowable confidential expenses under item 4.8 of the Joint Circular 2015-01.

Sinabi mo na meron nakalagay diyan Medicines. Bakit sinabi mo na bawal o hindi allowed ito sa Joint Circular?

Hindi po siya kasama dun sa exclusive list of allowable confidential expenses under item 4.8 po.

Ano pa ang na-observe mo dito?

Meron din pong line item for the payment of reward for 12 million pesos, pero hindi po siya supportado ng any document evidencing—

Objection, Your Honor. Objection. I beg the indulgence of— What is the

objection of counsel?

Your Honor, I gave some leeway earlier to the witness, but we move to strike out the answer of the witness as far as the payment of reward is concerned. Kasi yung pinag-uusapan lang naman natin dito, on its face, kung merong mali. So utilization of confidential intelligence funds in terms of the accomplishment report. He is now going into the findings, which is not part and parcel of this form, which is the accomplishment report, Your Honor. Not yet, part of it. Not yet. So what I'm saying is the payment of reward by itself is not a violate. Indicating the payment of reward here by itself is not a violation of the Joint Circular, Your Honor.

Because we are not yet, if at all, at the AOM level and or not just as well. Kindly reform, counsel. Objection sustained.

Is this payment of rewards included in the so-called allowable expense of confidential funds?

Based on item 4.8, yes, subject to the three conditions as enumerated.

What are these three conditions?

Under item 4.8.5 of the Joint Circular, payment of rewards must be made to informers who must be non-employees of the agency concerned, subject first to the approval of the head of the agency, second to the submission of documents evidencing the success of the information gathering or surveillance activities on account given by the informer, and thirdly, it must be directly related to the confidential operation. At sa

mga requirements na sinabing mo, compliant ba ang Office of the Vice President?

Based on their submissions po, hindi po sila nag-submit ng any document evidencing the success po of the information gathering or surveillance activities on account of the information given by the informer.

Before we proceed to the third quarter and your further observations dito sa second quarter, magkano ba? Ang sinabi na amount na ginamit sa confidential funds para sa medicines.

Can you repeat the question po? What quarter po?

Okay. Magkano ba? If you know. Kasi ikaw nag-evaluate. Magkano ba ang ginastos para sa medicines?

For what quarter po ma'am? Sorry. For the second quarter. For the second quarter. Based on this accomplishment report po, Yung provision of medical and food aid ay nagkaka-amount po ng 40 million pesos.

Magkano ulit?

Based po on this accomplishment report, yung provision of medical and food aid ay 40 million pesos po yung amount.

Sa first quarter naman,

meron bang entry dyan na nakalagay medicines?

Meron pong entry dito for provision of medical and food aid for 40 million pesos po.

Forty million pesos.

Forty-two

million pesos.

Forty-two million pesos ang nakalagay diyan ngayon.

Yes, ma'am.

Sa

accomplishment report na yan, meron bang inattach ang Office of the Vice President? First and second quarter na inidentify. Meron ba siyang inattach mga dokumento na nagpapatunay? na ginastos talaga yung 42 million na yan for the first quarter and 10 million na yan for the second quarter for medicines alone, Mr. Witness. Meron bang attachment itong accomplishment report na sinubmit?

Wala po

silang inattach na any document po supporting yung kanilang payment for medicine.

Okay.

Earlier, minention mo, meron ring gastos for traveling. Magkano naman yun, Mr. Witness?

For what quarter, ma'am?

For the first quarter muna.

For the first quarter po, yung kanilang payment of incentives or traveling relative to confidential operations ay 10 million pesos po.

10 million pesos. At again, tanong ko, sa expense na 10 million na yan for traveling expenses, meron bang inattach na mga annexes? Diyan, para explain, pa paano ginastos sa travel ang 10 million? May mga... attachments ba yung accomplishment report na yan?

Wala po silang in-attach.

Hindi na-explain itong 10 million, Mr. Witness? Walang official receipts attached? Meron ba?

Wala pong official receipts na-attach.

Any other observations sa second quarter?

There

you go, okay.

Same lang po with the first quarter, yung findings pa dito.

Sa third quarter naman po tayo pumunta. Exhibit P-1-17-7-D. What are your observations? Ano naman ang masasabi mo dito sa accomplishment report ng Vice President?

Meron din po silang payment of reward dito na worth 35 million pesos.

Pero wala po silang inattach na any document evidencing the success of the information gathering or surveillance activities on account of the information given by the informer.

Okay. Sinabi mo na walang sinubmit na ebidensya. Wala bang naka-attach dito sa accomplishment report?

Wala po, ma'am.

Okay. Walang report on success of the surveillance activity?

Wala po.

And, sa pagkaalam mo, and based on your evaluation of the provisions of the Joint Circular compliance audit ito? Compliant ba ito?

Hindi po siya compliant.

Bakit, Mr. Witness?

Dahil wala nga pong supporting document po yung kanilang payment of rewards as required under item 4.8.5 of the Joint Circular.

Sinabi mo 4.8 ng Joint Circular. Ito ba yung pinakita mo sa impeachment court kahapon? yung 4.8 na yan.

Yung provision? Isa po siya sa pinakita ka po. Okay.

Ngayon, magkano naman? Magkano yung item na yan sa third quarter report?

For the third quarter po, ang amount ng kanilang payment of rewards ay 35 million pesos.

35 million pesos. Para sa isang quarter lang?

Yes, ma'am.

Para sa third quarter. Thank you, Mr. Witness. Punta naman tayo. sa next set of documents na sinabmit rin ng Office of the Vice President para iliquidate yung kanyang confidential funds for the first, second, and third quarter. I refer you now, flashed on the screen and being shown to you, are certifications submitted by the Office of the Vice President. Unang-una, certification of the Office of the Vice President dated March 30, 2023, Exhibit P-1-6-B. Pangalawa, OVP certification dated July 11, 2023, which is Prosecutions Exhibit P-1-6-C. At pangatlo, OVP certification dated October 9, 2023, Exhibit P. 1-6-D for the prosecution stipulated upon by the respondent and likewise part of their defense exhibits.

Yes, we confirm, Your Honor, and we would like to manifest that for the first quarter certification that is marked as exhibit D-1-34-OVP, second quarter That is Exhibit D-1-58-OVP. And for the third quarter, it's D-1-83-OVP for the defense, Your Honor.

And your documents are certified through copies, counsel, respondent. That is correct, Your Honor. Counsel for the panel of prosecutors may proceed.

Thank you, Your Honor. Now, please look at these certifications. Meron nakalagay dyan sa bottom ng page, Attested. Anong ibig sabihin ng attested?

Ang ibig sabihin po nung attested ay vinerify at could confirm po as true nung signatory dito yung contents nung certification.

At sino naman ang signatory na nakikita natin sa dokumentong ito?

Based on this certification po si Vice President Sara Duterte.

At siya mismo ang nag-attest na tama lahat ang nakalagay dyan?

Based on these documents po, yes ma'am.

And you are familiar with the signature for the same reason, Mr. Witness?

Yes, ma'am.

Ano naman ang mga observations ang masasabi mo tungkol sa tatlong dokumentong ito? Incidentally, Mr. Witness, what periods did this cover, again, for the record?

Based on their submissions po, yung for the first quarter, yung February 6 to March 29. 2023, 42nd quarter, April 25 to June 30, 2023, and 43rd quarter, July 14 to September 30, 2023.

Ano naman ang masasabi mo? Ano naman ang observations mo sa tatlong dokumentong ito?

Since these are pro forma documents po, wala naman po akong nanote ng observations with these certifications.

Anong ibig sabihin ng pro forma? Parang copy-paste?

Naka-attach po siya as annex doon sa Joint Circular 2015-01. Naka

-attach sa Joint Circular at yun ang sinyamit nila?

Naka-annex po. Yung

format. Ang tawag doon ay?

Proforma po. Naka-annex yung format doon sa Joint Circular 2015-01. Ang

tawag ko doon, copy-paste na copy-paste. Anyway. Your Honor,

we, again. With all due respect to opposing counsel, I would like to object

to

that characterization, Your Honor.

I

withdraw, Your Honor. I just could not resist myself. Now, provisions of the Joint Circular. Sinabi mo ito yung pinagbasihan mo ng mga evaluation mo ng mga documents na to. What, if any, are the violations that you observe based on the Joint Circular?

May I clarify po kung anong document po yung piniportay niyo ma'am?

Sa lahat ng dokumento.

Sa lahat po ng dokumento. Based on, for what quarter po? Sorry.

For all the quarters.

For all the quarters. Yung first and second quarter po kasi magkasama sa isang AOM lang and then yung third quarter ay nakaseparate po yung AOM.

So, punta muna tayo sa first and, sinasabi mo, Mr. Witness, na yung first and second quarter, eh, isa lang ang na-issue na AOM. Ano itong ibig sabihin ulit ng AOM?

Audit Observation Memorandum po.

And?

On the Joint Circular 2015-01, yung Audit Observation Memorandum po ay yung written notification to the agency informing them of the deficiencies noted during the audit and requiring them to submit an explanation or the documents being sought po dun sa AOM or both.

Okay, under the circular, this Joint Circular that you mentioned, ito bang Audit Observation Memorandum? Kailan ini-issue ito?

Ini-issue po siya upon evaluation po nung auditor nung documents at may nanote po siyang findings based on the evaluation po.

Okay.

Parang meron tayong konting background, no? Kasi kahapon, meron ring na-stipulate ang respondent at ang prosecution ng mga notice of suspension at notice of disallowance for the better appreciation of this honorable court. Pakieducate kami. Pakisabi nga anong difference ng AOM, Audit, Observation, Memorandum,

pagkatapos yung Notice of Suspension, at pagkatapos yung Notice of Disallowance. Ano ang mga pagkakaiba nitong tatlo?

If I am to start with the definitions based on the joint circular, katulad nung na-define ko kanina sa AOM, it is a written notification to the agency concerned of the deficiencies noted during the audit and requiring them to submit an explanation or the documents being sought or bought. At ang agency po ay merong 15 days from the receipt of the AOM within which to submit their comments, justifications, or documents as required in the AOM.

So pagkatapos ng issuance ng isang audit, observation, memorandum, ang mga subject ng audit ay binibigyan ng 15 days para mag-submit ng mga dokumento?

Based po dun sa Rules and Regulations on Settlement of Accounts po ng COA. Yes, ma'am.

Paano pag may sinubmit na dokumento at hindi pa rin sapat or tama or insufficient or may discrepancy, anong nangyayari?

Kapag may sinubmit po na document at based on the evaluation of the auditor, hindi pa rin po sapat yung document na yon, then that is the time po na mag-i-issue na po ng notice of suspension. Itong

anong definition ng notice of suspension sa Joint Circular?

Under the joint circular po, yung notice of suspension is a written notification to the agency head and the accountant informing them of the temporary disallowance po nung disbursement sa audit because it appears that the disbursement is irregular, illegal, or improper and requiring them to submit their justifications or the documents po being sought in the AOM or both.

Sinabi mo, Mr. Witness, para maintindihan natin, ito ay temporary.

Yes, ma'am.

Based on findings na irregular. Ano ba irregular? Ano yung ibig sabihin ng irregular?

Based on COA circulars po, ang irregular disbursement ay yung mga disbursement na hindi umaayon or hindi nagkocomply dun sa requirements ng mga COA issuances.

Okay. Sa Pilipino, ang tawag dito ay irregular pa rin. Tama.

Itong illegal. Illegal. Anong ibig sabihin ng illegal?

Kapag sinabi pong illegal, yung disbursement po ay hindi nagkocomply dun sa applicable laws.

At kung sinabi mong improper?

Kapag improper naman po, ang ibig sabihin yung expenses ay either unnecessary, excessive, extravagant, or unconscionable.

So pag nagbigay kayo ng notice of suspension, Ito ay nagpapahayag. This means ang significance nito ay naobserve ninyo, ikaw, sa audit findings mo na ito ay irregular, illegal, or improper.

Leading, Your Honor. Objection. I

will

go to the next question. Pag hindi na-comply ang notice of suspension, what action, if any, is taken by your office?

Kapag hindi po na-comply yung notice of suspension, then that is the time po na mag-i-issue na kami ng notice of disallowance.

Ano naman itong notice of disallowance?

Based on the Joint Circular po, yung notice of disallowance ay yung written notification to the agency head and the accountant informing them of the disallowance noong disbursement and requiring them to restitute the amount po nung disbursement because yung disbursement ay illegal, improper, or irregular.

So, Mr. Witness, whether tinatawag mo ito AOM or audit observation memorandum or whether notice of suspension or whether notice of disallowance. In these three stages, nabibigyan ng opportunity ang inu-audit na agency para mag-comply? Yun po ba ang ibig sabihin ng explanation mo?

Kapag sa AOM po, tsaka notice of suspension, yes, binibigyan po silang ng opportunity para mag-comply. Pero kapag ND na po kasi, pag notice of disallowance, ang tangi remedy na lang nila is to settle the amount or to appeal with the commission proper.

Let us go now to the issue of the Office of the Vice President. Earlier, you said AOMs were issued to the Office of the Vice President. Correct? Now,

specifically,

let us go now to the first and second quarter of 2023.

Showing to you, and if shown to you, and flashed on the screen, would you be able to identify the same?

Yes, ma'am.

Your Honor, please, for purposes of identification, this again is a stipulated common exhibit. This AOM, dated February 1, 2024, corresponding to the first and second quarters, have

been identified as Exhibit P-1-12-E for the prosecution.

Thank you, Your Honor. And a part of the defense, this was pre-marked as D-1-105-OVP for the information of the Honorable Court.

Noted. Attorney Caponan, may proceed.

Please look at this AOM and refresh your memory. What, Mr. Witness, did you observe from this AOM?

Yung findings po or observations namin, una po, Hindi po nagsubmit ng documentary evidence of payments si OBP for the first and second quarters of 2023.

Pangalawa po, based on their accomplishment report, meron kasing nakalagay as payment of rewards, pero wala pong sinubmit si OBP na any document evidencing the success po, which is in violation of the item 4.8.5 of the Joint Circular.

Your Honor, for the better appreciation, Your Honor, and with your permission, this is being Flashed on the screen, the findings made are in boxed in red. So yung second finding mo, una, ulitin natin.

Yung una po ay walang sinubmit na documentary evidence of payment si OBP for the first and second quarter of 2023.

Ano pa?

Pangalawa po, dahil may line item for the payment of rewards sa kanilang accomplishment report. Wala po silang sinamit na any document evidencing the success of the information gathering or surveillance activities on account of the information given by the informer in violation po noong item 4.8.5 of the Joint Circular.

Meron mga, before you go to your next observation, Mr. Witness, meron mga amounts stated dyan. For the record, can you read these amounts and what periods they correspond to? In terms of payment of rewards.

Based on this AOM po, yung 15 million pesos ay binayad as payment of reward noong February 6 to March 29, 2023. At yung 12 million pesos naman po ay binayad as reward noong April 25 to June 30, 2023.

And nakalagay dito, nakalagay, non-compliant with item 4.8 from item 4.8.5.b of the Joint Circular. Why is this non-compliant based on your submissions in your AOM?

Yung item 4.8.5.b po kasi, yun yung documentary evidence o yung document evidencing the success of the information gathering or surveillance activities. Pero since wala po silang sinamit na document na yun, hindi po nag-comply yung kanilang payment of rewards doon sa requirements ng Joint Circular.

Para maintindihan natin, kasi medyo technical to, ano yung evidence of success? Ano ang kinoconsider ng office mo na evidence of success?

Actually, based dun po sa Joint Circular, walang any specific document na na-mention. Pero kasi ang tinitignan po namin is dapat merong causal link yung... surveillance, yung successful surveillance activity or information gathering at saka yung information given by the informer.

Hindi ba confidential itong information na rinirequiring? Confidential ba ito? Yung tinatawag mo na causal. Cause at saka effect.

Yes, ma'am.

Hindi ba yan? Is that confidential information?

Since yun po yung requirement ng Joint Circular, kailangan po nilang i-comply po.

Necessary ba ang... Ano ang... I will refine. Next question, Mr. Witness. There is a box here in paragraph 3. What is this all about?

What box po? The one

being shown?

Ano ang nakalagay dito, nakalagay sa paragraph 3 that the amount with reference to medicine and food aid? Please look at your notes.

And tell us the significance of these findings.

Ang nakalagay po dito sa number 3 na merong items for the provision of medical and food aid at payment of incentives for traveling relative to the confidential operations ng agency doon sa kanilang first and second quarter accomplishment reports.

Meron mga amounts indicated dito. Pakibasa.

Yes, ma'am. For the accomplishment report for the period February 6 to March 29, 2023,

Magkano ito?

Sa provision of medical and food aid po, ang nagasos nila ay 42 million pesos. Tapos sa accomplishment report for the April 25 to June 30, 2023, yung nagasos po nila for the provision of medical and food aid ay 40 million pesos po.

So ang total nito, Mr. Witness, para sa period na to ay 42 million plus 40 million.

Yes, ma'am.

82. Million, Mr. Witness.

Based on their submission po, yes ma'am.

Based on their submissions, did they also attach to their submissions any documents showing or proving payments for medical supplies or food supplies?

Wala po.

Again, meron pang ibang figures dito, pakibasa, and what are they for?

Yung isa naman po, yung February 6 to March 29 period, 10 million po yung binayad for the payment of incentives or traveling relative to the confidential operations. At for the period naman po na April 25 to June 30, 2023, may binayad po na another 10 million for the payment of incentives or traveling relative to the confidential operations.

So sa binasa mo, ang total nito ay 20 million?

Yes, ma'am.

At itong 20 million ba may kasamang mga resibo or attachments? para patunayan na nagastos tong 20 million para sa travel.

Based on their submissions po, wala pong inattach si OBP.

Okay. And sa last sentence, ano itong amount na 20 million pesos?

Ayan po yung total po nung kanilang payment of incentives or traveling relative to the confidential operations for the first and second quarter po.

Okay. Ngayon, meron kang conclusion sa last paragraph.

Can you read it?

The provision of medical and food aid and payment of incentives or traveling relative to the confidential operations expenses do not fall among those enumerated under item 4.8 of the Joint Circular. Thus, the same should not be charged against the confidential fund of the agency.

At sinasabi mo ang nature ng listahan sa Joint Circular ay ano?

Exclusive po.

Exclusive. Anong ibig sabihin ng exclusive? Bawal ang wala sa listahan. Tama ba yan?

Yes, ma'am.

Another box item is paragraph number 4. Please refer to your notes as shown on the screen. Anong significance if any nitong finding mo sa AOM?

Under number 4 po, hindi po... naka-indicate sa kanilang physical and financial plan yung specific confidential activities na kanilang paggagamitan po nung kanilang pondo in violation of the item 4.2 of the Joint Circular.

Okay. Itong physical and financial plan, eh, identified to, stipulated document ito, tama?

Yes, ma'am.

Okay. Ngayon, ano ba dapat pag tinitignan ng isang physical and financial plan? Ano ba ang hinahanap dyan?

Kasama

ba dyan? Sakop ba niyan ang Christmas party?

Paulit po ng tanong.

Kasama ba sa physical and financial plan ang Christmas party?

Yung agency po ang makakapag-answer niyan. Okay.

Kasama ba dyan? Yung

physical and financial plan po kasi ginagamit nila to support their allocation. Okay.

Kasama ba dyan tree planting?

It is not... It is outside po my authority to... answer that since agency lang po ang makakasagot niya.

Kasama ba dyan ang magbibigay ka ng awards? In the nature of your definition of confidential funds, are these activities considered confidential activities?

As an answer, Your Honors, it is beyond the witness authority to determine.

If he knows, Your Honor, he's competent. He's a competent witness. He's the one who personally evaluated and he's also a lawyer.

Witness may answer if he knows. Mr. Ramel, you may answer if you know.

If I am to relate po yung sinabi n'yo dun sa item 4.8 of the Joint Circular, hindi po kasama yung mga binanggit n'yo dun sa allowable expenses po ng Confidential Fund.

Thank you, Mr. Rudners. Punta naman tayo sa itong

AOM, Audit Observation Memorandum. Ang exhibit number ay, for the record, P-1-12-E. Mr. Counsel, for the respondent. This is a common exhibit.

Already stipulated and the counterpart exhibit marking by the respondent was already given for the record.

After receiving... Your

Honor, may we just clarify if we're referring to the first quarter AOM?

She's referring to the respondent's D-1-105-OVP. Thank you, Your Honor.

Your Honor, for clarity's sake, the first and second quarters are covered by only one... audit observation memorandum which this witness just testified on.

Yes, counsel. The counsel for respondent confirms that. The presiding officer confirms that as well.

The other liquidation documents, Mr. Witness, were submitted to you for the

office of the Vice President. We now go to the third quarter.

The

findings on liquidation.

Mr. Witness. What were your findings? Because this covers the first and second quarter. Ano naman ang findings mo tungkol sa third quarter ng Office of the Vice President?

Sa third quarter cash advance and liquidation ng Office of the Vice President, ang naging findings po doon ay una, hindi nagsubmit si Office of the Vice President ng kanilang documentary evidence of payments para sa kanilang third quarter liquidation which is violation po noong item 4.12 of the Joint Circular. Yung kanilang accomplishment report ay merong payment of reward. Pero hindi po siya substantiated ng any document evidencing the success of the information gathering or surveillance activities on account of the information given by the informer, which is in violation of the item 4.8.5b of the Joint Circular. At pangatlo po, Your Honor, may I be allowed to refer to the AOM for the complete

enumeration

of the findings?

May the witness refer to his notes to refresh

his

memory.

May we just clarify on this matter?

Yes, what is the comment of counsel, correspondent?

Yesterday, I remember that the witness was only in ICFAO until February 2024. Is that correct? May we check the record if that is correct?

Yes, 2014 to 2024. That's what he said.

Okay, so this AOM for the third quarter was issued August 8, 2024, Your Honor. So he is referring to something that he has no personal knowledge of?

What month did you leave Kowa Ikfaw, Mr. Ramil?

February of 2024, po.

Your Honor, please, this is preliminary. We would have, if we were allowed to continue with this questioning, Your Honor. that this witness will attest to the fact that he was the one. Before he left, he drafted. He prepared a draft of an AOM for the third quarter. And if I may be allowed, maybe counsel will see the relationship of my question to this AOM. Then

witness, kindly not refer to an AOM. If indeed you prepared a draft, as you will testify on later, you can refer to your notes, but not... My

apologies, Your Honor. Do you

have notes pertaining to the draft you prepared pertaining to the supposed AOM issued after you left COA Iqfaw?

I don't have my notes with me. Pero I can give po yung the additional audit observation based on my draft po na sinamit sa Iqfaw.

May we see the draft, Your Honor? Do

you have a copy of the draft,

Mr. Wamil?

I do not have the copy of the draft with me. Nasa file po siya ng ICPAO.

Counsel, attorney kapunan, do you have a copy of the draft? Will you be marking it?

No, Your Honor. We are not marking a draft. We are just eliciting... From this witness' testimonial evidence that before he left, he did prepare a draft which he turned over to his successor in the position, Your Honor. And this will be testified to by our next witness, Your Honor.

But witness is not allowed by the court to refer to the AOM issued after he already left the office. If he did not bring his notes, then he cannot refer to any other document while he is testifying.

Subject to those

conditions, counsel may proceed.

Your Honor, please, we have finished with the Office of the Vice President for the last quarter of 2022, the first, second, and third quarter, and all the liquidation reports submitted by the respondent Vice President to the COA ICFAO Office, Your Honor. We will now go to the Department of Education.

For this, Your Honor, can I ask for a one-minute recess so I can confer? Just one minute, Your Honor.

One

minute recess is granted. For

the panel of prosecutors,

Attorney Gabunan may proceed.

Thank you, Your Honor. We now go to the Department of Education. And, Mr. Witness, I will refer you to three quarters. Quarter 1, Quarter 2, and Quarter 3 for 2024.

Mr. Witness, again, to refresh your memory, what periods do these quarters cover? We are now talking about the Department of Education.

Based on their submissions to the ICPAO, yung first quarter po, ang coverage po noon ay February 20 to March 30,

2023. Yung second quarter po ay April 20... to June 29, 2023 at yung third quarter po ay July 12 to September 29, 2023.

Okay. And the Department of Education, Mr. Witness, please confirm whether or not they submitted documents by way of liquidation for their confidential funds.

Yes, ma'am. They submitted them.

And can you refresh your memory? How much did the Department of Education receive?

Ang kanilang confidential fund po for each quarter ay 37.5 million pesos.

37.5 million? A fixed amount?

Yes, ma'am. Per quarter.

And were these amounts withdrawn in full?

Yes, ma'am. Based

on the

documents po na binigay nila sa amin.

Let us now go to these documents that you said were submitted to your office. Who submitted this?

The Department of Education.

Now, if you are shown one of these documents, which is a physical financial plan for the first to the third quarter of 2023, furiously marked as exhibits P-1-18-A-3,

1-18-A-B and P-1-14-B. For easy reference, Your Honor, this document stipulated and common exhibit also with the defense, Your Honor, is being shown to the witness and flashed on the screen.

Correct, Your Honor.

On the part of the respondent?

On the part of the respondent, these are Exhibits D-1-2-DE, D-1-50-DE, and D-1-74-DE.

Seventy-four, not seventy-nine.

Seventy-four, Your Honors.

Okay. Counsel may proceed.

Witness, these documents that you're seeing now, there is an annotation approved by

What does approved by mean?

Ang ibig sabihin po ng approved by ay in-approve po nung signatory dito sa box na ito yung contents of the physical and financial plan.

And this is in all three documents, Mr. Witness?

Yes po, ma'am.

There appears to be a signature in these three documents. Whose signature are these?

Assisting counsel for both parties may approach the witness and compare the documents they possess.

Please go over these documents and tell us whose signature is this?

Signature po ni Vice President Sara Duterte po.

And you're familiar with this signature for the same reason she stated, Mr. Witness?

Yes, ma'am.

What does a signature of the Secretary, and

here it is the signature of the Vice President, concurrently Secretary of Education, Sara Duterte. What does this signature attest to?

Ang karulat po nung nasabi ko kanina, yung signature niya po rito, ang ibig sabihin ay in-approve niya po yung contents nung physical and financial plan.

I am showing to you now, Mr. Witness, a document which is for the third quarter of 2023.

And this is part, as we can see on the screen, this is a part of Exhibit P-1-14-B. Please, for the record, tell

us your observations for

the third quarter, for the first, second, and third quarter as appearing in this exhibit and in the notes or the documents you are looking at.

That is here. Can you read?

Physical target. Can you read the first column?

Your

Honor,

this is a quick interjection, again with the due indulgence and I think the patience of opposing counsel, but if we're talking about the third quarter physical and financial plan, I just wanted to confirm that you were still there when you received these documents, correct?

Yes, sir.

Yes, okay.

That's all. It

was submitted July 3,

2023. Yes, I just wanted to confirm that.

Noted. Counsel for the panel of prosecutors, attorney Kapunan, you may proceed.

What observations have you made or did you make as regards the first quarter submission in the physical and financial plan of the DepEd?

Doon sa kanilang physical and financial plan for the first quarter, hindi po naka-indicate yung kanilang specific. confidential activities na pagbabasayan po ng kanilang disbursement from the confidential fund.

Nakalagay sa first column, counterinsurgency programs. Did the DepEd submit any evidence on this or documents evidencing what it claims to be expenditures on counterinsurgency programs?

Based on their submissions po, wala po silang silamit na document.

And it says here, what was the outcome expected from this? If you can read for the record.

Based on this document po, for the counterinsurgency program, ang expected outcome po ay to prevent any recruitment by the NPA and other communists and left these groups towards teachers and students.

And, Mr. Witness, with this submission, did the DepEd, Department of Education, submit? Any list of NPAs, communist or leftist groups?

Based on their submissions po, wala naman po silang siramit.

And the next column, a target to eliminate or reduce recruitment of teachers and learners by communist or leftist groups. Any observation on this?

Since hindi po naka-enumerate yung kanilang specific confidential activities, hindi po naka-match yung kanilang physical target on the specific confidential activities na paggagamitan nila ng kanilang fund from confidential. There

was no list of teachers, no list of learners, nor list of communist or leftist groups appended to any of the documents submitted by the DepEd, Mr. Witness.

Wala po.

For emphasis, please read the amount here.

The amount po is 9,375,000 pesos.

We go as well to the second quarter.

What observations can you make about the second quarter, Mr. Witness?

Same po with the first quarter, hindi rin po naka-indicate yung kanilang specific confidential activities na kanilang paggagamitan ng Magiging basis po ng kanilang disbursements from the confidential fund.

Same observation for the third quarter in terms of physical target. Mr. Witness?

Yes, ma'am.

And the amount, please state for the record. For the second quarter, to eliminate, reduce recruitment of teachers and learners by communist groups or leftist groups. A function of the DepEd. How much was spent by the DepEd for this function?

For the second quarter po, 9.3 million pesos po.

And for the third quarter?

For the third quarter, 9.2 million pesos po.

Okay.

Again, we go now to the second program or activity allegedly conducted by the DepEd. abuse prevention and control within schools. Mr. Witness, were any documents submitted to show what activities these programs allegedly to prevent abuse and control within schools with the expected objective of reducing abuses against learners did the DepEd? submit any documents as to list of schools or list of learners or list of or number of abuses. Based on

their submission po, wala po silang sinubmit na document.

And the third column says, increase community participation in reporting cases against learners. You confirm that, Mr. Witness?

Yes, ma'am.

And

the same is true for the second quarter and the third quarter, Mr. Witness?

Based on this document po, yes, ma'am.

Okay. How

much was spent on this activity to increase community participation for the first quarter?

For the first quarter po, 10 million pesos. And

the second quarter?

For the second quarter, 10 million 75 thousand pesos po.

And for the third quarter, Mr. Witness?

10,125,000 pesos po. And

for this community participation, totaling for the three quarters, 30 million. Meron bang listahan ng mga communities kung saan na-increase ang participation nila para sa reporting ng abuses ng mga kabataan? May listahan ba na sinubmit ang DepEd dito?

Wala po silang sinubmit na listahan.

Para sa tatlong quarters, Mr. Witness.

Yes, ma'am.

Okay. Punti naman tayo dito sa number 3.

Nakalagay dito, anti-illegal activities, operations. Anong meron bang listahan na binigay ang DepEd? Kung ano-ano itong anti-illegal activities, operations?

Based on their submission po, wala po silang binigay na listahan.

Itong nakalagay na illegal activities within schools, may listahan ba ng skwelahan? na binigay?

Wala po silang binigay na listahan.

May linagay ba na ano-ano ang tinatawag ng DepEd na illegal activities?

Pwedeng paulit po ng tanong.

Yung mga activities na sinabi dito sa exhibit, may listahan ba kung ano yung illegal activities na gustong eliminate ng DepEd?

Wala po silang binigay na listahan.

Sa third column, nakalagay, increase and heightened conduct of surveillance activities to prevent illegal activities. Again, Mr. Witness, may listahan ba or document ang sinubmit ng DepEd para patunayan na ginastos nga ito?

Wala po silang sinubmit.

And your observation is likewise the same, Mr. Witness, for the second and third quarters?

Walang submission na binigay.

Yes, ma'am.

Pakibasa ang amounts involved dito. For the first quarter, ang amount ay?

Anong item po, ma'am? Number 3?

Number 3, yung tinatawag na anti-illegal activities, operations. Magkano? Kanong ginastos ng DepEd?

For the first quarter po, 9 million pesos. For the second quarter, 9.1 million pesos. And for the third quarter, 9,140,000 pesos po.

Ano ang arithmetic nun? 9 times... Almost 30

million. 27

,240

,000 pesos po.

27 million na wala namang kasamang document para sabihin kung ano yung mga... illegal activities na yan. Lastly, Mr. Witness, anti-extremism at terrorism programs.

Extremism and terrorism programs ng DepEd? Anong ibig sabihin nito? Nakalagay dito sa second column. Pakibasa. Your Honor, we'll object to

the question, anong ibig sabihin? Because obviously this is something submitted by the DepEd and the witness is not competent enough to testify what DepEd meant.

Your Honor, I was just reading it. In fact, there is no question on what is this.

Then I apologize for that. I just heard, anong ibig sabihin?

We need rope na yun, counsel.

Sa second column, gather information necessary for the implementation of general peace and order. Peace and order within the department.

Meron bang sinubmit na documents dito, Mr. Witness?

Anong document po ulit yan, Ma'am?

Itong nakalagay dito, to gather information necessary for the implementation of general peace and order within The department. Tama bang basa ko? Hindi within the country. Within their own department.

What documents were submitted to evidence this information gathered?

Wala po silang sinamit na document.

Last please. Intensify. Next column. Intensify background investigation of DepEd personnel and learners involved. terrorist groups sa campus, involved in terrorist groups. Mr. Witness, any evidence of this intensification? Pinatibay daw ang background information kasi daw merong terrorist groups sa mga skwelahan. Ano naman ang dokumentong sinubmit ng DepEd para patunayan? Natunay nga na may terrorist ang mga eskwelahan. Meron ba? Submit the documents?

Wala po silang sinubmit.

And this is the same for the second quarter and the third quarter. You confirm that, Mr. Witness?

Yes, ma'am.

For the record, what are the amounts spent allegedly?

Magkano'ng ginastos ng DepEd para mawalan ng terrorist ang mga eskwelahan? 9 million, correct?

For the first quarter, can you read?

Based on the documents submitted po, for the counterinsurgency program, 9,375,000 pesos po.

For the second quarter?

For the second quarter, 9.3 million pesos.

And for the third quarter?

9.2 million pesos po.

And, pakibasa. Basahin mong lahat.

For the number two, yung abuse prevention.

Total. I'm sorry. Sa second quarter, nasabi mo na?

Can you clarify your question po?

For the first quarter, sinabi mo, 9,125,000. Second quarter, magkano?

9

.3

million pesos po.

And for the third quarter?

9.2 million pesos.

Ang total, anong significance nito? Pag in-addition mo lahat,

First quarter, second quarter, third quarter, at lahat ng activities na sinabi dito na wala naman dokumento, aba, 37 million pumatak per quarter. You confirm that, Mr. Witness?

Based on the document po, yung total po ay 37.5 million pesos.

A fixed amount.

Per quarter. A

fixed amount for the first quarter, 37.5, Mr. Witness?

Based on this document po, yes, ma'am.

Another fixed amount for the second quarter?

Based on this document po, yes, ma'am.

Another fixed amount for the third quarter.

Based on this document po, yes po.

Sina naman ang pirmirma dito? Again, Mr. Witness, na nakalagay approved by?

Ang nakapirma po dito ay si Vice President Sara Duterte po.

And that is her signature?

Yes ma'am.

Which you are familiar with for the same reason you said earlier.

Yes ma'am.

We now go to three liquidation documents.

which are land bank checks. Again, stipulated to by this by the counsel for the respondent. These are land bank checks number 00000453 dated February 20, 2023. Exhibit P-1-20-A. Another land bank check, 000000964, dated April 19, 2023. And another land bank check, number 0000002250, dated 11 July, 2023. Marked by prosecution, respectively, as Exhibit P-1-20-A. P-1-20-B and P-1-20-C being flashed on the screen and shown by Atty. Peña to the witness. For

the record, counsel, respondent, these are your exhibits. What again for the record?

For the check ending 0453 dated February 20, 2023, Your Honors, that was marked as exhibit D-1- For the check dated July 11,

2023, check ending number 2250, that is exhibit D-1-57-DE. And for the other check ending 0964, dated April 19, I believe, 2023, this is D-1-27-DE, Your Honor.

Correct. Duly noted. Counsel may proceed.

Thank you, Your Honor. Now, tell us, Mr. Witness, ano naman ang significance ditong mga tatlong land bank checks na nakalagay dito sa screen at na-examine mo?

Ang significance po nung land bank checks na ito ay ito po yung proof na pwede nilang i-withdraw yung kanilang cash advances po.

And anong periods covered?

Based on the documents po na na-mention, na pakita earlier, for the first quarter, ang period covered po ay February 20 to March, may I refer po to the documents for the period po, Your Honor.

Witness may do so with respect to the, you're referring to the physical and financial plan. I'm

to the ano po. Or

to the check. Not the

check. To the land bank checks, Your Honor.

No, the question, counsel, is for what period does it cover? It's not in the check.

What periods do these three checks cover?

Yes, po. For the first quarter, po, since wala

pong nakalagay dito sa checks na period covered, po, ma'am. Pero yung first check, po, is for the first quarter 2023. Yung next check, po, is for the second quarter 2023 and for the yung third check, po, is for the third quarter of 2023.

We now go to the next set of liquidation documents. And you will be shown disbursement voucher dated January 31, 2023, disbursement voucher dated April 19, 2023, and disbursement voucher dated 11 July 2023, successively marked as Exhibit P-1-19A. Exhibit P-1-19B and Exhibit P-1-19C for the prosecution stipulated exhibits, Your Honor, with

the defense.

Thank you, Your Honor.

On the part of the respondent?

On the part of the respondent, it is Exhibit D-1-5-DE, Exhibit D-1-29-DE. And the last one, Your Honor, is Exhibit D-1-58-DE.

Noted. Attorney Gabonan, may proceed.

Mr. Witness, for what periods were these disbursement vouchers given for?

Based on these disbursement vouchers po, yung una po ay for the first quarter of 2023. Yung pangalawa ay second quarter of 2023 at yung pangatlo po, hindi

po nakalagay kung anong specific quarter po.

Now, Mr. Witness, you have gone over this document and it's being flashed on the screen for easy reference of the impeachment court. Any observations that you may have with regards to these three disbursement vouchers?

Itong disbursement vouchers po na ito ay in-approve. Ni Undersecretary Annalyn M. Sevilla in violation po noong Joint Circular na ang nakalagay po ay the head of the agency shall be responsible for the approval of the cash advances.

Sine naman tong pumirma?

Based on these disbursement vouchers po si Undersecretary Annalyn M. Sevilla.

Again, why is this a violation?

Dahil under the Joint Circular po, it is the responsibility of the head of the agency to approve the cash advances.

And who is the head of the DepEd?

The head po of DepEd during the period covered by these cash advances po ay si Vice President Sara Duterte.

Okay.

There appears a signature in each of these three documents.

Who? Whose signature are these, if you know?

Ito po ay mga pirma ni Vice President Sara Duterte.

And... Significantly, Mr. Witness, it says here, Vice President of the Philippines and Secretary of Education. You confirm that, Mr. Witness?

Based on this document, yes, ma'am.

For the first quarter. The second quarter also is above the inscription, Vice President of the Philippines and Secretary of Department of Education. You confirm that, Mr. Witness?

Yes, ma'am.

And for the third quarter, it is signed.

Signature which you identified is above the annotation, Vice President and Secretary of the Department of Education. Mr. Witness, confirming this?

Yes, ma'am.

And what is the significance, Mr. Witness, of the Vice President? concurrently DepEd secretaries. Signature to these three documents.

Sinertify po ni Vice President Sara Duterte as the Secretary of Education na yung cash advances po ay kailangan na ayon sa batas at incurred po under her direct supervision.

Can you read from your copy? And it's flashing the screen. Yung particulars nito, above For the first document, above the signature of the Vice President, concurrently Secretary of Education. Pakibasa kasi.

What particular box po?

Kasi, the first, this first document.

What particular box po?

The one that says particulars and is above. Pakibasa kasi ang dilim, hindi ko makita.

Particulars: first quarter CY 2023 cash advance payment of allotments under the maintenance and other operating expenses authorized under page 376 of RA No. 11936, the General Appropriations Act, fiscal year 2023, and Section 85, page 778, of the General Provisions, FY 2023.

Itong binasa mo ng particulars, ito ba ay

Confidential funds?

Or

relating to confidential funds, yung certification na to?

Hindi po naka-indicate dito na yung kanilang disbursement ay for the confidential fund of the debit.

Kung alam mo, what is it for?

Based on this document po, ang nakalagay ay payment of allotments under the MOOE.

Anong ibig sabihin ng MOOE? Anong ibig sabihin nun? Kung hindi ito confidential funds, ano naman itong MOOE na pinaggamitan ng pera na confidential funds ng Vice President kum Secretary of Education?

Yung MOOE po kasi kasama yun doon sa kanilang regular funds.

Regular funds?

Yes, ma'am.

Ang regular funds ba, pakiexplain lang sa akin from a layman's point of view. Ano ang regular funds at ano ang confidential funds?

Yung regular funds po ng agency, yun yung kanilang pondo na ginagamit nila for their operations. Operations and yun po. Well, yung confidential fund po, ito po yung specific lump sum ng agency which is to be used for their confidential operations.

At pareho rin ang annotation dito? sa second disbursement voucher at third disbursement voucher, Mr. Witness, na ito ay patunay na dinisberse ang mga pondo para sa confidential funds para sa operational expenses.

Pwede pong paulit po ng tanong?

So ang sinasabi ko, I will reform. So itong disbursement voucher, na nakalagay dito, sinabi mo, when asked, you explain that this appears to be, ito nakalagay dito, ay liquidation ng expenses na hindi naman para sa liquidation ng confidential funds. Kasi confidential to ng regular funds niya, tama?

Ah, disbursement voucher pa lang po ito. Disbursement voucher pa lang po itong document.

Disbursement voucher, I'm sorry, disbursement voucher. na sinasubmit para liquidating document para sa confidential fund? Mr. Witness?

It is one of the documents submitted to support the liquidation.

At you confirm na nakalagay dito operational expenses?

Based on these documents, maintenance and other operating expenses.

Maintenance and other operational expenses. Yung maintenance and other operational expenses ba ay? nasa listahan kung ano ang allowed sa Joint Circular na expenses para sa confidential funds, maintenance, and other expenses. Kasama ba yan sa tinatawag mong exclusive listahan ng puwede paggamitan ng confidential funds, Mr. Witness?

Pag sinabing maintenance and other operating expenses po, wala po siya specifically dun sa enumeration nung item 4.8.

At sinabi mo, exclusive. Pag wala sa listahan, bawal. Tama, Mr. Witness?

Under 4.8 po.

Under 4.8 of the circular. The same observations, Mr. Witness, for the second and third quarter.

Ang nakalagay dito ay regular funds, maintenance, and M-O-O-E. Hindi confidential funds. Based on your documents, for the second and third quarter, Mr. Witness.

Based on these documents, nakalagay po MOOE. And not confidential funds.

Punta naman tayo sa next set of documents, Mr. Witness. Mr. Witness, want to drink water?

Okay lang po.

Pinom ka ng tubig. Baka pagod ko na. Pero konti na lang.

Punta naman tayo sa next set of documents. Ito naman ay Liquidation Report dated March 31, 2023, Liquidation Report dated June 30, 2023, and Liquidation Report dated September 29, 2023. Exhibits P-1-18-A, Exhibit P-1-18-B, and Exhibit P-1-18-B. dash C, respectively, common stipulated document with the defense, Your Honor.

For the respondent? For

the respondent.

For the respondent.

Respectively? Respectively, it is D-1-2-DE. Next would be D-1-26-DE. And the third one would be D-1-55-DE, Your Honor. Correct.

Noted. Counsel, please proceed.

Mr. Witness, please look at your document again at pakibasa yung particulars.

Sa

first liquidation report, anong period cover dito?

Based on this liquidation report po, February 20, 2023 to March 30, 2023.

At anong nakalagay dito? First quarter nakalagay and it says here particulars again. Madilim. Pag-ibasa itong nakalagay under the column particulars.

Under the column particulars, ang nakalagay po ay to liquidate the cash advance granted for payment of operational MOU expenses of the Vice President, Secretary of Department covered by check number 000000453 dated February 20, 2023 with DV number 2023-02-02987.

Mr. Witness, sinabi mo M-O-O-E na naman. Maintenance and other operational expenses.

Ito ba ay allowed as liquidation ng confidential funds under your Joint Circular 2015?

Kung M-O-O-E po yung expense, hindi po siya kasama dun sa specific enumeration ng Joint Circular under item 4.8.

Kagaya ng sinabi mo, exclusive ang listahan at bawal ang wala sa listahan. Tama, Mr. Witness?

Yes, ma'am.

The same observation can be made. Second quarter, tama, Mr. Witness, and third quarter.

Based on these documents po, yes po.

The second quarter covering what period for the record?

For the second quarter, ang nakalagay po dun sa liquidation report, April to June 30, 2023.

And the third quarter, Mr. Witness. Ang

nakalagay po doon sa liquidation report, July to September 30, 2023.

At pareho rin nakalagay. Walang reference sa confidential funds. At sinabi mo earlier, itong MOOE, maintenance and other expenses, are dapat kasama sa regular funds, hindi confidential funds, Mr. Witness.

Yes po, Ma'am.

Meron dito sa bottom portion, signature.

In all three documents, there is a signature appearing

thereat. Pakitingin ang signature na yan.

What particular portion po yung tinutukoy niya, Ma'am?

In the bottom portion, Mr. Witness. Flashed on the screen.

Who certified the document, Mr. Guamil?

Based on these documents po, sinertify po ni Secretary. and Vice President Sara Duterte yung box B ng liquidation reports.

For all three quarters?

Yes, Your Honor.

You may proceed, counsel.

What is the significance? Ano ang nakikita mong signature dito? Signature ni Vice President, tama? Sa three quarters?

Based on these documents, yes ma'am.

Based on these documents. Ano naman ang significance? Ano ang importance ng nakikita natin na signature ng President, Vice President dito sa tatlong liquidation documents na pinakita mo sa court?

Sinertify po ni Vice President Sara Duterte sa liquidation reports po na ito na yung purpose po nung kanilang cash advance ay na-accomplish ng agency.

Ang sinabi mo ay sinertify ng Vice President?

Yes, ma'am. Based on this document.

Based on this document, miski nakalagay sa particulars, Mr. Witness, na ang pinaggamitan ng confidential funds are maintenance and... other operational expenses, sinertify ng vice president at naginginami dito sa confidential funds. Yun ba ang ibig sabihin ng signature ng vice president, Mr. Witness?

Based on these documents po, yun po yung sinertify ni vice president.

We next go, we now go to the next documents, which are accomplishment reports for the three quarters.

And we will flash this on the screen showing to you these documents for your memory. Again, Your Honor, these are stipulated documents for the prosecution. This is Exhibit P-1-16A dated March 31, 2023.

Likewise, Your Honor, we are showing on the screen Another accomplishment report, which is P-1-16B, dated June 30, 2023.

And lastly, Your Honors, an accomplishment report dated September 30, 2023. Mark the exhibit P-1-16C.

And respectively, these are D-1-21DE, D-1-51DE, and D-175DE for the respondent.

We confirm that, Your Honor. Thank you.

Noted. Denied to the records. Counsel, you may proceed.

What is the significance, Mr. Witness, of these accomplishment reports?

Can you repeat the question, ma'am? Sorry.

What's the significance of the accomplishment reports, Mr. Witness?

The significance po nung accomplishment report is that dito po nakalagay yung kanilang confidential expenses na pinaggamitan nung kanilang confidential one.

And what observations do you have, if

any?

On what particular period po?

Per quarter. The first quarter, anong observation ang masasabi mo dito sa accomplishment report na sinubmit?

For the first quarter po, meron po silang sinama na line item for confidential expenses. Hindi po among the allowable confidential expenses under item 4.8 of the Joint Circular. At yun po yung payment of incentives for traveling relative to the confidential operations under the counterinsurgency program. Also under the abuse prevention and control with schools program. Under the anti-illegal activities operations. and under the anti-extremism terrorism programs. And also, dun sa kanilang anti-extremism or terrorism programs, meron din nakalagay na provision of medical input aid which is not among the allowable expenses under item 4.8 of the Joint Circular.

Mga magkano, you mentioned here that the actual outcome accomplishments are purchase of information, payment of rewards, purchase of supplies, payment of incentives, traveling related to confidential information. Magkano naman ang amounts involved dito?

Yung payment of information. Prevention of recruitment. Ito, nakalagay dito, actual outcome. Nag-prevent daw sila ng recruitment ng mga NPA at komunista at leftist groups sa skwelahan. Magkano ang bayad daw?

For the purchase of information po, 2,470,000. For the payment of reward, 2 billion pesos. For the purchase of supplies, 2,805,000 pesos. And for the payment of incentives or traveling relative to the confidential operations, 2.1 million pesos po. With a total amount po na 9,375,000 pesos.

Para sa prevention ng recruitment ng NPA ng komunista at ng leftist sa mga eskwelahan, Mr. Witness.

Under this accomplishment report, yes, ma'am.

Okay. Nagsubmit ma ng dokumento ang DepEd kung ano-anong eskwelahan sila successful.

Based on their submission, wala po silang sinubmit na particular schools.

Dito rin sa column nito nakalagay, Conducted surveillance in 115 areas. May sinubmit ba ang DepEd ng listahan ng 115 areas na ito?

Wala po silang sinubmit.

At nakalagay dito sa item B. 100% successful daw sila. 100% implementation of activities without untoward security-related incidents. Itong activities na to, na 100% compliance daw. Meron bang listahan na sinubmit ang DepEd para dito?

Wala po.

Last column, reduce abuses against learners.

purchase of information, payment of reward, purchase of supplies, payment of incentives, or traveling. Pakibasa, Mr. Witness, magkano ang total na

binayad allegedly ng DepEd para daw ma-reduce ang abuso sa mga studyante?

Based on this accomplishment report, 10 million pesos po.

I'm sorry. What else did you observe, Mr. Witness?

Based on this accomplishment report, meron din po silang payment of reward na 2 million pesos for the counterinsurgency programs, 2,130,000 pesos for the abuse prevention and control within schools,

1.5 million pesos for the anti-illegal activities operations, 1,879,000 pesos for the anti-extremism terrorism programs. Pero wala po silang sinamit na document. Evidencing the success of the information gathering or surveillance activities on account of the information given by the informer.

Base sa observation mo at sa mga sinabi mo dito, meron bang violations ito ng Joint Circular 2015?

Yes po, na-violate po yung item 4.8.5 of the Joint Circular.

Pakiulit nga kung ano yung item 4.8.

Yung item 4.8.5 po, dun nakalagay yung three conditions for a valid payment of reward. Una, it must be approved by the head of the agency. Pangalawa, it must be supported with a document evidencing the success of the information gathering or surveillance activity on the account of the information given by the informer. At pangatlo, ay dapat directly related yung activity to the conduct of the confidential activities of the agency concerned.

Ano naman? Mr. Witness, para sa unang item, prevention of recruitment, etc., 9.3 million. Para sa reduction of abuse against learners, 10 million. Para sa eliminate illegal activities sa loob ng skwelahan,

another 9 million. At para kumuha ng alleged mga information.

para i-implement daw itong mga programs na to, 9.1. At lahat-lahat, iba-iba. Pero ang total na naman ito, basahin mo nga ang total for the period February 20, March 30, 2023.

Ang total po ay 37.5 million pesos.

Eksakto, Mr. Witness.

Eksakto po sa cash advance nila.

Eksakto sa cash advance nila.

Sa last page dito, and I'll show you now the last page, there is here,

approved by. Anong ibig sabihin?

Ang ibig sabihin po ng approved by ay in-approve po nung signatory kung ano man yung contents ng accomplishment report.

At tela, sino ang signatory nito ng accomplishment report na to?

Ang signatory po ay si Vice President and Education Secretary, Sara Duterte po.

We now go to the next document. Counsel,

if I'm not mistaken, that's the second to the last document, correct?

Yes, Your Honor.

The certification and then the AOM.

Yes, Your Honor.

Just so that we can pause for lunch after those two documents so that we don't cut you off in regard to your direct. I presume you will be ending your direct after those two documents are identified by the witness? Your

Honor. If I may, just for... for expediency sake, only, of course, if the distinguished opposing counsel would allow. Since these documents are quite similar except for the amounts, we are willing to stipulate that the witness will have the same observations for the second quarter, the third quarter, ang pagkakaiba lang po siguro ay yung amounts.

With respect, you're referring to the certification?

Sorry, the accomplishment reports. I

think, so stipulated, no need to proceed with respect to the other two documents. Same observation except for the amounts.

Yes, without accepting, of course, the interpretation of the witness which goes without

saying. Of course. But same testimony with respect to his observation for the second and the third quarter that he gave in regard to the first quarter. If that is okay with the

opposing, distinguished opposing counsel.

Yes, Your Honor, it is in order and with our counter-manifestation that the testimony of this witness by way of explanation to these accomplishment reports for the second and third quarter be likewise adopted by way of reference and explanation to why these activities are in violation of the Joint Circular 2015, Your Honor.

Same testimony with respect to the first quarter. Julie noted, counsel may proceed with certifications and I guess the AUM. Again, before we pause for lunch, counsel.

We

now go to three certifications. And this is a DepEd certification dated March 31, 2023. DepEd certification dated June 30, 2023. And DepEd certification dated October 2, 2023.

P-1-15-B and P-1-15-C. And

likewise for the respondent, D-1-6-DE, D-1-30-DE and D-1-59-DE. We

confirm, Your Honor. Thank you.

Noted. Counselor, proceed.

Your Honor, please, it is now our turn to ask if counsel is willing to stipulate as to these DepEd certifications as to the meaning of a test. and as to the signature in these documents being the signature of the Vice President.