Wamil described a compliance audit based on documents submitted to COA's Intelligence and Confidential Fund Audit Office and Joint Circular 2015-01, rather than firsthand observation of confidential operations or recipient transactions.
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Witness record
August 4, 2026
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Atty. Roderick C. Wamil
Commission on Audit team leader; prosecution witness
For the first three OVP quarters of 2023, Wamil identified signatures and audit records and described listed expenses and reward-documentation issues as his audit observations.
On cross, Wamil agreed that the OVP's 2022 grant was authorized, the 2023 funds appeared in the GAA, and the 2022 liquidation was timely. He said those qualifications did not resolve the separate support issues he had described.
Wamil said he lacked personal knowledge of later AOM developments after transferring from ICFAO, that his audit role was recommendatory, and that the Commission proper handled disallowance decisions.