August 3, 2026

Proclamation. Gabayan mo ang lahat ng kalahok sa paglilitis, ang depensa, ang prosekyusyon, ang bawat testigo at ang bawat senador hukom. Pagkalooban mo kami ng lakas, katatagan, at integridad upang maisagawa namin ang aming kanya-kanyang tungkulin ng may dangal at pananagutan. Patawarin mo kami sa aming pagkukulang at pagkakasala. Patuloy mo kami ang akayin sa landas ng katarungan at kabutihan para sa aming bayan. Magpadala po kayo ng maraming anghel ng katotohanan at ilayo sa amin ang pagpapakalat ng kasinungalingan. Ito ang aming dalangin sa ngalan ni Jesus. Amen.

The Clerk of Court will now call the roll.

Call call up members. Senator-Judge Aquino, Senator-Judge Cayetano-Allan, 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 Soto III, senator-judge Tulfo Erwin, senator-judge Tulfo Raffy, senator-judge Villanueva, Senator-Judge Villar-Camil, Senator-Judge Villar-Marc, Senator-Judge Zubiri, the presiding officer, Senator-Judge Escudero, Senate President Gatchalian.

With 16 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 newly 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 Journal of July 29, 2026 of the Senate, sitting as an impeachment court, and shall consider the same as approved.

The Clerk of Court will please call the case before the impeachment court.

Case number 004-2026, in the matter of Impeachment Trial of Vice President Saira Zimmerman Duterte.

Appearances for the parties.

Good morning, Your Honor. Same appearance for the prosecution. We are ready, Your Honor.

Thank you and good morning. Appearances for the respondent.

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

Thank you, Your Honor. Will the lead prosecutor kindly call their witness for today?

Your Honor, may I request that counsel for the panel of prosecutors, Attorney Lorna Capunan, be recognized.

Attorney Capunan is recognized.

Atty. Kapunan, the counsel for the panel of prosecutors, kindly call your first witness, ma'am.

Good morning, Your Honors. Atty. Lorna Patao Kapunan, counsel for the petitions under the direct control and supervision of the House panel of prosecutors. We'd like to call on our first witness, Your Honors, Mr. Roderick C. Huamil.

The Clerk of Court, through Sgt. Tarms, is directed to kindly bring and situate at the witness stand the witness of the prosecution for today, Mr. Roderick Wamil.

Before you sit down, Mr. Wamil, the clerk of court is directed to subscribe the witness, or rather put the witness under oath. Apologies. Please raise your right hand.

You, Roderick C. Wamil, those were the evidence you shall give in the case now pending between the Philippines and Vice President Cyrus Gibram and Duterte. shall be the truth, the whole truth, and nothing but the truth. So help me God.

You may sit down, Mr. Romil. Your witness, counsel for the panel of prosecutors, Attorney Caponan, you may proceed when you're ready with your offer.

Thank you, Your Honor. But before we proceed, senators, honorable senators and presiding officer, may we flash on the screen page two. of the pre-trial order dated 29 June 2026. Please note from the screen that

several admitted facts are stated in the said pre-trial order.

I call your attention please to page 2 of the pre-trial order. These are the admitted facts for Article 1 on the misuse and misappropriation of confidential funds.

I will not read them anymore, but I'd like to highlight certain

admissions. The

lady may proceed for the guidance of the senator-judges.

Thank you, Your Honor. As can be seen from the screen, first, the OVP, Office of the Vice President, had confidential funds in the fixed amount of 125 per quarter. The first quarter of 2023 is February 6 to March 29, 2023. For the second quarter of 2023, that is April 25 to June 30, 2023. And for the third quarter of 2023, which covers the period July 14 to September 30, 2023. Fixed amounts per quarter of 125 million.

You're referring to paragraph numbers 2.5, 2.6, and 2.7, counsel?

Yes, Your Honor.

You may proceed. Also admitted is the fact that Gina Acosta was the Office of the Vice President's Special Disbursing Officer, or SDO, in relation to the OVP's confidential funds for the fourth quarter of 2022, as well as the first, second, and third quarters of 2023, as can be seen on the screen. May I ask counsel for the

respondent? We confirm that, Your Honor.

Thank you, counsel.

Likewise, Your Honor, this honorable court presiding officer will recall that in the Hearing last Wednesday, several stipulations were made by both parties and, in fact, upon the initiative of Attorney Powa, counsel for the respondent. May I just remind this court what these are? And they will be flashed

on the screen for the better appreciation of this honorable court.

Both the prosecution and the respondent agreed last Wednesday's hearing to the following stipulations. First, that the OVP issued four checks all in the name of Gina F. Acosta worth 125 million each on December 20, 2022, January 31, 2023, April 18,

and July 13, 2023.

Second, that these said amounts were paid by the Philippine Treasury for the account of the Office of the Vice President.

Third, that Ms. Gina Acosta received the amounts of the said checks on December 20, 2022. February 6, 2023, April 25, 2023, April 10, 2023, and July 11, 2023.

Likewise stipulated, Your Honor, that the said amounts were paid by the Philippine Treasury for the account-

Counsel? Counsel?

Yes? With respect to the last check, What was the date of encashment? You mentioned July 11, or is it July 16? Or should it be July 16? Kindly check your records. Because the encashment cannot be before the date of the check.

Respondent, what is it?

Kindly check the last check. Last three digits, 664.

Counsel mentioned that it was encashed on July 11, 2023.

It should be, if I remember correctly, it should be July 16.

Kindly check the dorsal side of the cheque.

July 13, Your Honor.

Ah, 13, okay. The date of the cheque is July 13, but encashed by the SDO on what date? You said July 11 earlier.

Encashmente.

Counsel for respondent, maybe you can help us with this?

We are verifying, Your Honor.

Kindly validate, because the date of encashment cannot precede or antedate the date of the check.

Honorable Presiding Officer, the date of the check is July 13, but the encashment was July 14. July

14. Okay. Not July 11. I heard you mention July 11.

My bad, Your Honor. You

may proceed, counsel.

That the said amounts were paid by the Philippine Treasury for the account of the Department of Education Office of the Secretary.

And lastly, that Mr. Edward D. Fajarda received the amounts of the checks on February 22, 2023, April 26, 2023, and July 13, 2023, which amounts to 112.5 million, Your Honors. May we ask counsel for respondent to confirm this?

Your Honors, I really don't want to make a big issue about this, but just on the first stipulation, Your Honors, please. We remember stipulating only as to the ability of the witness to identify the checks and to the authenticity of the checks. Now, I do understand where the counsel for the prosecution is coming from, but perhaps we could just refer to our records in terms of the stipulations made, Your Honors.

The Presiding Officer remembers that the authenticity and execution of the checks, as well as all the information contained therein, meaning to say the signatories, the payee, the amount contained therein, the date it was in cash, were all stipulated to by the respondent.

In not so many words, counsel, you are correct.

Yes, Your Honor. As a matter of fact, not only the front side of the check, but the dorsal side.

Including the dorsal side, meaning to say the checker, the validator, the...

Your Honor.

Yes, they were all stipulated to by the respondent. Thank

you, Mr. Presiding Officer.

And lastly, Your Honor, please. As you can see in front of you, we

have 15 boxes.

15 boxes of confidential funds.

For this witness alone, he will be identifying 50 exhibits.

Are you proceeding with your offer already, counsel?

No, Your Honor. This is in addition to our proposed stipulation, Your Honor.

Ah, yes. Okay. Proceed. Okay.

This witness will be identifying 50 exhibits. The acknowledgement receipts alone for the fourth quarter of the Office of the Vice President will be 845 documents, Your Honor. and not to PM, testimony of the next witness. This next witness will attest to 3,664 documents of which 3,617 are acknowledgement receipts, Your Honor. My proposed stipulation, Your Honor, since most of these documents, these documents, Your Honor, are not documents from the prosecution. These documents are the liquidation documents submitted by the Office of the Vice President and the Department of Education Secretary to liquidate the 500 million confidential funds of the Office of the President and the 116.5 million of the DepEd, Your Honor. Just to emphasize,

Your Honor.

These are common exhibits. And if counsel, we can flash them on the screen. Most of these are common exhibits.

For the Office of the Vice President, we have 14 common exhibits for the period December 21 to 31. For the first quarter of 2023, there are six common exhibits. Six common exhibits as well for the second quarter of 2023 and five common exhibits for the Office of the Vice President, Your Honor. And this is a total of 31 common exhibits, Your Honor. For the DepEd, Your Honor, we have six common exhibits for the first quarter. Seven common exhibits for the second quarter and six common exhibits for the third quarter, Your Honor.

And here is where we ask for stipulation, Your Honor. Since these are prosecution exhibits as well as defense exhibits, and in addition to that, these are documents submitted by the defense themselves to the COA. By way of liquidation, Your Honor, may we request four stipulations. For the appreciation of the senator-judges and the presiding judge, flashed

on the screen are the exhibits we want stipulated, the prosecution exhibit numbers, and the defense exhibit numbers, Your Honor.

These are only insofar as the common exhibits are concerned, counsel.

Yes, Your Honor. These are only common exhibits.

What does the respondent, counsel for respondent, say?

Your Honor, may we just ask for, and I apologize for having to request for this, but may we just ask for at least a five-minute suspension so we can also concur with the prosecution panel to check. Exactly what documents they would want to stipulate. Because, Your Honors, we have no problem stipulating, but we also, due to the voluminous nature of the documents, we just want to make sure we're also ensuring the rights for clients, especially, you know, if there are questions on chain of custody, etc.

With the permission of my fellow senator-judges, this is in the interest of abbreviating the proceedings anyway. Chair declares a five-minute recess.

Thank you, Your Honors.

The physical exhibits are here if counsel wants to look at them.

We are on recess. No need for permission to approach each other.

Paumanhin sa mga kapwa ko, senator-judge, gayon din sa publiko nagsusubaybay sa medyo mahabang panahong ginugol natin para magkumparahan ng dokumento. I assure you this is time well spent because whatever stipulations and their admissions may be agreed upon by the parties will go a long way insofar as abbreviating the proceedings. Counsel for respondent is recognized for his comment to the request for stipulation by the counsel for the panel of prosecutors.

Thank you, Your Honor.

I would like to thank the Honorable Court for your patience as well. So upon consulting with my colleagues as well as the opposing counsel, the defense is willing to stipulate on the list of documents provided except for the acknowledgement receipts for the period covering December 21 to 31, 2022 because one... What period is that again, counsel? Acknowledgement receipts for the period covering December 21 to 31, 2022, Your Honor. December 21 to 22? To 31, 2022. To 12-31, 2022. Yes, that's correct. December 21 to December 31, 2022. That's correct,

Your Honors. Your Honors, just for the information of the Honorable Court, although these are were labeled as common exhibits. We mark them separately and there are issues concerning these acknowledgement receipts that I believe will also be touched upon by other witnesses in the future and for those reasons, Your Honors, we cannot stipulate on the same. How

many pieces of documentary evidence would constitute these acknowledgement receipts covering this period approximately? Approximately

At least 900, Your

Honors.

So that's about 900 over 3,000 plus, counsel for the panel of prosecutors, correct?

Your Honor, please, just a logistics issue. I don't think they can hear us at the sound booth.

Who can't hear you?

The ones flashing our screen. Are they? Okay, okay. Just to address the query of the honorable presiding judge. Your Honor. The acknowledgement receipts constitute 845 documents, Your Honor, for

this particular witness and for this particular period, Your Honor. But for the next witness, Your Honor, they constitute 3,617 acknowledgement receipts.

In regard to the acknowledgement receipts that the counsel for respondent refuses to stipulate on, is it with this witness or the next witness?

This witness, Your Honor. 845 acknowledgement receipts for the period, 11-day period, December 21 to December 31, Your Honor.

So, in other words, all of the acknowledgement receipts that this witness will testify to was not stipulated to by the counsel for the respondent?

That's correct, Your Honor.

With respect to the others, it is so stipulated, counsel?

Yes, Your Honor. Other documents. Other

documents that are commonly marked are so stipulated and admitted by the counsel for respondents under Article 1?

The documents that are in the list of proposed stipulations, Your Honor.

Julie noted.

Thank you, Your Honor.

Counsel, for the panel of prosecutors, you may proceed when you're ready with your offer. Unless you have other stipulations to ask?

We have other stipulations, Your Honor.

You may proceed, counsel.

Secondly, that the Office of the Vice President was allotted confidential funds in the amount of 125 million in December of 2022.

We are okay to stipulate with counter stipulation that this was approved by the Office of the President as recommended by the DBM, Your Honor.

What does counsel for the panel of prosecutors state?

No, Your Honor.

Yes,

Your Honor.

In deference to the President. Yes, Your Honor.

So yes, the stipulation, proposed stipulation by the counsel for the panel of prosecutors subject to the qualification of the counsel for respondent is deemed admitted to and stipulated on. May I proceed, Counsel?

Thirdly, Your Honor, as can be seen on the screen, The DepEd was allotted confidential funds in the fixed amount of 37.5 million quarterly.

For what year?

2023, Your Honor.

Counsel for the respondent?

Yes, Your Honor. But again, with counter stipulation that under the General Appropriations Act, Your Honor.

Yes, Your Honor.

So stipulated, duly noted. Senator-judges are duly informed.

The fourth stipulation is that the Office of the Vice President and the DepEd withdrew their respective confidential funds quarterly allocation in full from the first to the third quarters of 2023.

Counsel for the respondent, what do you say? We

are willing to stipulate on that, Your Honor.

So stipulated. Senator-judges are likewise so informed of the stipulation by the parties in regard to this fact.

The fifth, that the Office of the Vice President also received confidential funds in the amount of 125 million on December 20, 2022, which it used up in 11 days.

No stipulation, Your Honor. I'm sorry, counsel? No stipulation on this matter.

No stipulation. You may proceed with the other proposed stipulations, counsel.

That the documents submitted by the Office of the Vice President and the DepEd were all signed by the authorized signatories.

Willing to stipulate, Your Honor.

What exactly does that mean, counsel, for the panel of prosecutors? The documents submitted by the OVP were all signed by the authorized signatories, meaning those that signed the checks. Those that received the checks. What about the acknowledgement receipts?

Also the acknowledgement receipts, Your Honor. The disbursement vouchers, the liquidation reports,

the accomplishment reports, all of which they have already stipulated, Your Honor.

Okay. Is that clear, counsel, for the respondent? Yes,

Your Honor.

So stipulated. Julie noted.

Number seven, that the signatures above the names Gina Acosta, Julieta Villa del Rey, and Rosalyn Sanchez in the Office of the Vice President documents are their signatures. We

are willing to stipulate on that, Your Honor.

And lastly, Your Honor, that

the signatures above the names Edward Fajarda, Maria Runa Catalan, Annalyn Sevilla, and Gloria Humamil Mercado in the DepEd liquidation documents are their signatures.

Willing to stipulate on that as well. So stipulated, duly noted.

Thank you and we would like to thank counsel for the respondent for the stipulations. We would like to

thank the parties as well for abbreviating the proceedings and assisting this court in so far shortening. I

think it has saved the Senate judges. Ten boxes, Your Honor.

How many in total again?

We have 15 boxes, Your Honor.

That's two-thirds. Council

may

proceed with their offer for the testimony of this witness unless there are other stipulations. If there are none, you may proceed, Council, when you're ready.

Your Honors, please, we are offering the testimony of Mr. Roderick C. Wamil to prove the following. First, that Mr.

Wamil was a state auditor of the Commission on Audit, Intelligence, and Confidential Funds.

Number two, dat siya po ang nag-conduct ng audit ng Office of the Vice President liquidation of confidential expenditures for the periods covering the fourth quarter of 2022, which is December 21 to 31, 2022, and the first, second, and third quarters of 2020. 23. Pangatlo, na si Mr. Wamil po ang nag-conduct ng audit of the Department of Education liquidation of confidential expenditures for the periods covering the first, second, and third quarters of 2023.

Number four, napansin ni Mr. Wamil na kulang-kulang ang mga dokumentong sinubmit. ng Office of the Vice President at ng DepEd for their liquidation of their respective confidential funds for the specified period. Number five. At dahil dito, si Mr. Wamil ay nag-issue ng audit and recommendations na tinatawag na Audit Observation Memorandum AOM dated September 14, 2023. and October 3, 2023, duly issued to the Office of the Vice President for the periods covering the fourth quarter of 2022 or the period December 21 to 31, 2022.

Number six, that Mr. Wamil also conducted the audit of the documents submitted by the OVP through its letters dated October 19, 2023, and November 30, 2023 in response to the aforementioned AOMs. Number seven, that in accordance with Mr. Wamil's audit and recommendations, nag-issue ng notice of suspension dated December 13, 2023 sa OVP.

Number eight, In accordance with Mr. Wamil's audit and recommendation, an AOM dated February 1, 2024 was issued to the OVP for the periods covering the first, second quarters of 2023 and an AOM, Audit Observation Memorandum dated August 8, 2024. was issued to the Office of the Vice President for the period covering the third quarter of 2023.

Number nine, in accordance with Mr. Wamil's audit and recommendations, an audit observation memorandum number 2024-015, dated February 1, 2024, was duly issued to the DepEd. for the periods covering the first and second quarter of 2023.

Likewise, Your Honor, we are offering the testimony of this witness to identify and authenticate documents, and likewise, lassie, to prove such other matters as are relevant and material to the impeachment of Vice President Sara Duterte. and relevant as well to the aforementioned purposes.

Comment from the counsel for respondents on the offer?

Subject to cross, Your Honor.

Subject to cross, counsel may proceed with her direct examination of the witness, Mr. Roderick C. Wamil, when she's ready. Thank

you, Your Honor. With the permission of the presiding officer, honorable senator-judges. Magandang umaga, Mr. Witness.

Magandang umaga po.

Kumusta na po kayo ngayon?

I'm feeling a bit anxious as of this moment.

Please state your name again. Your name, your age, and occupation and other personal circumstances, Mr. Witness.

I am Roderick C. Wamil, 34 years old and currently an audit team leader of the Commission on Audit, Pasay City.

Before I ask you about your present occupation, give us a...

Educational background. What is your educational background, Mr. Witness?

Ako po ay nagtapos ng Bachelor of Science in Accountancy from the Central Luzon State University at ng Juris Doctor degree from the Arellano University School of Law.

So you are both an auditor and a lawyer?

Yes, ma'am.

Ngayon, nagtrabaho ka sa COA?

Yes, ma'am.

How long have you been working for the Commission on Audit?

I've been with the Commission on Audit for more than 11 years po.

Eleven years. And what position in the COA do you presently hold?

I presently hold the position po of attorney for of the Commission on Audit.

Ano yung attorney for?

It is ano po, yung description of the position po na hinawakan ko. But currently po, I am an audit team leader po sa Commission on Audit Pasay.

Okay. Before you were assigned to the Commission on Audit Pasay, what was your previous position with the COA?

Before my assignment to the Commission on Audit Pasay, I was previously assigned as a State Auditor of the Intelligence and Confidential Fund Audit Office of the COA.

Itong COA ICFAO?

ICFAO?

Yes, ma'am.

Could you give us a background? Ano itong COA ICFAO?

Ang koa ikaw 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, and the local government units po.

For our understanding, para maintindihan namin ngayon, ano ang intelligence funds at ano ang confidential funds?

Ang intelligence funds po under the Joint Circular 2015-01 ay yung lump sum appropriation provided in the budget of the agency concerned with respect to their intelligence operations. Ano

naman ang confidential funds?

Ang confidential fund po based on the Joint Circular 2015-01 ay yung lump sum appropriation po ng concerned agency para sa kanilang confidential expenses.

At you earlier said, sinabi mo kanina na ang office ng ICPAO ang nag-audit ng national government agencies.

Anong ibig sabihin ng nagko-conduct ng audit? Anong klaseng audit ang ginagawa ng COA-ICFAO?

Ang audit po na ginagawa ng COA-ICFAO ay compliance post-audit po.

What do you mean by compliance post-audit?

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 Fund, inevaluate po namin yung liquidation nung 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 ini-evaluate po namin kung yung disbursements ay properly supported with complete documents as required by the applicable rules and regulations and if yung disbursements po ay hindi illegal, hindi irregular, or hindi improper.

At sa pag-conduct na sinabi mong post-audit, ano ang basihan ng ginagamit natin?

Ang ginagamit po namin sa ICWAW ay yung Joint Circular 2015-01.

Can you tell us ano itong Joint Circular 2015-01?

Ang Joint Circular 2015-01 ay yung nagpuprovide 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.

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.

Counsel may do so and may proceed.

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.

Showing to you this document.

We have here, Your Honor, we're being assisted here by...

Assisting counsel may approach.

Our associate attorney, Mark Penny.

Likewise, assisting counsel for the respondent may approach.

Thank you, Your Honor.

The witness.

While we're waiting, counsel, attorney Capunan, would you like to identify this document as previously marked so that we can have it on the record and for the reference?

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.

Ito po yung same joint circular po na basihan po ng aming audit sa ICPAO.

Bakit tinatawag ito na joint circular?

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. So

ito ay five government agencies, nama? And since when naging basihan ito ng mga post-audit ng national government agencies?

Naging basihan po ito ng audit ng ICFAO sa Confidential Intelligence Funds ng various government agencies noong January 8, 2015, noong na-approve po ito.

Mr. Witness, ikaw ay familiar sa joint circular na to?

Yes, ma'am.

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.

Under item 4.8 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... Ano

Ano pa? Dahan-dahan natin. Unang-una? 4.8? Anong una?

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.

Being flashed

on the screen, Your Honor, is the pertinent provisions cited. Pangalawa, ano pa ang examples ng confidential funds or kung ano ang pwedeng paggamitan ng confidential funds?

Pangalawa po ay yung rental of transport vehicle related to confidential activities.

Pangatlo po

yung rentals and the incidental expenses related to the maintenance of safe houses.

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 guided activity concerned.

Panglima po yung payment of rewards to informers who must not be employees of the concerned government agency subject to three conditions. First is yung approval by the head of the agency. Second, it must be supported with documents evidencing the success of the information gathering 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.

For purposes of the records, Your Honor, the witness cited 4.8.1 up to 4.8.7 of the joint circular.

2015.

Anggang 4.8.5 pa lang po.

Sorry. What else, Mr. Witness?

Pang-anim 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.

4.8.1 up to 4.8.7 ang re-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

Under 4.11 po, may specific expenses po na enumerate na hindi pwedeng 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. Pangalawa, yung representation, consultancy fees or entertainment expenses, at pangatlo, yung construction or acquisition of buildings or housing structures.

For the record, Your Honor, reference is made to 4.11, .1 up to .2, and as well as .3.

Mr. Witness, sa pag-interpret, when you interpret, these regulations and these joint circular and sections that you mentioned, ano, what terms of compliance are you thinking about?

Ito ba ay substantial compliance or strict compliance?

Strict compliance po, madam.

Bakit, Mr. Witness? Why do you follow

strict compliance instead of substantial compliance?

We follow po strict compliance since what is involved po ay public funds. So dapat strict yung accounting and auditing rules to prevent yung misuse ng fund.

At nagsaga, and this is express, I'm sorry, this is expressly stated in the joint circular. What you said, strict compliance?

Yes, ma'am. Okay.

Now, nine years ka, you said, sa koa ikfaw. 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, Your Honor.

Thank you. You may proceed, counsel.

Now, Mr. Witness, you mentioned earlier na nine years can be the koa ikpao. at merong combination that you audited, post-audited certain government agencies during

your term. What years were you, incidentally, with the COA-ICPAO?

I was with the COA-ICPAO from September 2014 until February of 2024.

In this period of time, from 2014 to 2024, could you tell us How many vice-presidents have you audited?

Ang tanging nung time lang po ni vice-presidente Sara Duterte.

But there were three? Who were the vice-presidents during this period?

Ang naging mga vice-presidente po since I assumed with ICPAO in 2014 ay sa ating vice-president Binay at sa ating vice-president Lenny Robredo at yung ating incumbent vice-president po na si Sara Duterte.

So tatlong Vice President, Vice President Binay, Vice President Robreno, at Vice President Sara Duterte. Sino-sino sa kanila ang inaudit mo tungkol sa confidential funds?

Ang buhat po noong nag-assume ako noong 2014, tanging si Vice Presidente Sara Duterte lang po yung aking na-audit na may confidential funds.

Bakit, Mr. Witness? Bakit Vice President Sara Duterte lang ang inaudit mo? ng confidential funds.

Dahil po, since noong nag-asyon po ako noong 2014 sa ICPAU, 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.

And in the same period of time, 2014 to 2024, Kasama ba sa mga national agencies na minensyon mo ang Department of Education?

Yes, ma'am.

And during this period, 2014 to 2024, sino-sino ang mga sekretaris ng Department of Education?

Sa pagkakaalala ko po, ang mga naging DepEd sekretaris po ay dating sekretary Loistro, dating sekretary Briones at ang ating vicepresidente in her concurrent capacity as the DepEd secretary during that time po.

At sino sa tatlong ito? Sino-sino sa mga sekretary ng DepEd ang inaudit mo for confidential funds?

Tanging si vicepresidente Sara Duterte lang po as the DepEd secretary.

Bakit, Mr. Witness?

Dahil siya lang po yung naging DepEd secretary na nagkaroon ng confidential funds ang DepEd.

And could you tell us how much was the confidential funds of the Vice President that you said you audited?

May I clarify kung anong office po yung tinutukoy niya?

Office of the Vice President.

So office of the Vice President po... Ang kanilang naging confidential fund ay from the fourth quarter of 2022 until third quarter of 2023 ay 125 million pesos per quarter. So ang total po nun ay 500 million pesos.

Magkano naman ang confidential funds na inaudit mo sa DepEd, Department of Education?

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 punon ay 112.5 million pesos.

Thank you, Mr. Witness. Ngayon, you said that you conducted a post audit of both offices. Pag nagko-conduct ng post audit, ano ang nirequire na documents? para sa confidential funds.

Ang nire-require po namin na documents ay yung mga requirements as provided under the Joint Circular 2015-01 o yung mga tinatawag na liquidation documents po.

Ano-ano ang mga liquidation documents na to?

Based on the Joint Circular po, yung mga liquidation documents na yun ay yung kanilang liquidation reports, yung disbursement voucher na ginamit nila, land bank checks, yung obligation request, yung kanilang physical and financial plan, yung kanilang accomplishment reports po, and yung proof of submission nun 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.

Your Honor, please, these liquidation documents submitted by the Office of the Vice President and the DepEd are among the stipulated documents of the counsel for the respondent, Your Honor. But for easy reference, may we also ask permission to flash them on the screen for the better appreciation of the senator-judges. And may

I ask Attorney Peña to please show these documents to our witness for purposes of comparison.

Assisting counsel may approach the witness. Likewise, assisting counsel for the respondent, if they so wish. This is for the information of the Senator-Judges, given that the documents stipulated earlier were merely enumerated, so that the Senator-Judges may be appraised of the documents that have already been admitted to and stipulated to by both parties. Counsel may proceed.

Thank you, Your Honor. Since stipulated, there's no need really to compare. 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.

And likewise, for the record on the part of the defense, marked as D-1-23-OVP. That's correct, Your Honor. Yes, Your Honor.

Will the witness please respond?

Sa bottom portion, sa bottom portion,

there appears a signature under the words. Meron pong signature sa words,

approved by.

Anong ibig sabihin ng approved by?

Ang ibig sabihin po ng approved by ay in-approve po noong nakapirma yung contents noong physical and financial plan po based on that document.

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 1-14?

Ang kay Vice Presidente Sara Duterte po.

Why are you familiar? Bakit mo kilala? Bakit mo alam ang signature ni Vice President Duterte?

Dahil among their submissions po ay yung kanilang specimen signatures at kasama po doon yung specimen signature po ni Vice President. At yung kanyang pirma po doon sa specimen signature submitted ay kaparehas po ng pirma niya dito sa physical and financial plan na ito.

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 dito sa physical and financial plan approved on December 13, 2022?

Hindi po siya compliant to the Joint Circular dahil yung first column, which is the programs, activities, and projects, hindi po inindicate ni ng OBP yung kanilang specific confidential activities na kanilang paggagamitan ng confidential plan as required under item 4.2 of the Joint Circular.

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?

Under item 4.2 po ng Joint Circular, all

Request 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 fund.

At yung mga sinabi mo, nakikita ba dyan sa dokumentong yan?

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.

Apart from this, yung nakita mo sa column 1, ano pang ibang observations ang masasabi mo dito sa dokumentong ito?

Since yung columns for the expected outcome as well as yung column for the physical target, mas match po yung specific confidential activities. So hindi rin po nakamatch or hindi rin compliant yung Colmes po, as mentioned.

At bakit? Why do you say na hindi compliant na rin to sa Joint Circular?

Dahil po, since hindi naman inindicate po dito ni Office of the Vice President yung kanilang specific confidential activities, so hindi po na much 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.

And as you stated, what express provision of the Joint Circular does this violate?

The item 4.2 po of the Joint Circular

2015-01. 4

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 000244027. dated December 20, 2022, Exhibit P-1-11-A, common exhibit of both prosecution and defense.

Likewise being flashed on the screen, Your Honor.

Mr. Witness, what is the 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.

Ang significance po ng cheque ay ito po yung proof na pwede na nalang i-withdraw yung kanilang cash advance.

Na pwedeng i-withdraw na yung cash advance. Ngayon naman, punta tayo sa 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,

In the middle of this document, there appears a signature under the words, quote, Certified Expense. cash advance necessary, lawful and incurred under my direct supervision and control. Anong ibig sabihin itong certified expense under my direct supervision?

Your Honors, kindly we would like to object on that one. Your Honors, that calls for a conclusion of law.

I'm sorry, counsel?

That will call for a conclusion of law on the part of the witness, Your Honor. They're asking for what that means for the witness.

Only insofar as how the witness interprets this provision given that he audited these documents and are part of the submission. Witness may answer.

Based on this disbursement voucher po, sinertify po ni Vice President na yung kanilang cash advance ay kailangan na ayon sa batas at na-incorpo under her direct supervision.

And there is a signature here in this document. Whose signature is this, if you know?

May I clarify kung anong signature po yung tinatukoy? Ah, yung sa...

Above the name, Sara Z. Duterte.

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

What else, if any, observation can you make as regards this document?

Under the particulars portion po, nakalagay na yung cash advance is for calendar year 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.

At ano naman again? Ano ang violation nito sa Joint Circular?

May I refer po to the Joint Circular, Your Honor, for the specific provision?

Witness may refer to the Joint Circular previously, Mark.

The specific provision po is the second sentence po ng item 6.1.5 of the Joint Circular 2015-01.

Being flashed on the screen, Your Honor, Presiding Officer, with your kind permission.

You may do so, Counsel.

Can you read? For the record, 6.1.5.

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 projects 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 was made in accordance with this joint circular.

Ngayon naman, I will show you. Liquidation ang pinag-uusapan. I will show you a liquidation report dated January 10, 2023. Again, common exhibit. This is prosecution's 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...

Counsel, just to correct you, certified purpose of cash advance duly accomplished. There is no word travel.

Yes, Your Honor. Do

Do you confirm, counsel?

Yes, Your Honor. Certified purpose of travel cash advance...

Of cash advance. Of cash advance... Duly accomplished.

Thank you for the correction, Your Honor. What does this mean in terms of your audit?

This means po na sinertify po ni Vice President na yung layunin ng cash advance ay kanilang na-accomplish.

And you said the Vice President? Whose signature is that?

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

What is the significance of her signature to this document? If any.

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.

And what are your observations? Ano ang mga observations mo, if any, sa dokumentong ito?

Actually, it is one of the pro forma 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.

Again, para maintindihan namin, sabi mo ang na-observe mo ay yung period,

Mr. Witness.

Anong period covered dito?

Based on this liquidation report po, ang period covered ay December 21 to 31, 2022.

What is the significance? Bakit mo napansin itong period na to?

Napansin ko lang naman po yun kasi yung kanilang cash advance based on the physical and financial plan po supposedly is for the A whole fourth quarter of 2022. Pero based on this document po, na-disperse lang siya from December 21 to 31, 2022 or around 11 days.

Sinabi mo, whole quarter of 2022.

September, no, November, October, sandali. Can you enlighten me anong quarter dapat siyon? October, November, December. ang sinasabi mong three quarters.

Three months po.

Three months. Three months for the fourth quarter. Tama?

Yes, ma'am.

Three months for the fourth quarter, pero sabi mo ang ginastos na funds. Magkano ang ginastos na funds?

Based on the documents, po, submitted, 125 million pesos po.

In these three quarters?

Three months?

Based on the document po, it was supposed to be spent for the fourth quarter of 2022, so three months po, supposedly. Bakit supposedly,

Mr. Witness?

Dahil yun po yung supposed coverage nung kanilang cash advance for their confidential activities.

At sinabi mo kanina, 11 days ito ginastos, tama?

Based on the document, yes, ma'am.

Now, I'm showing to you now. Another document which is an accomplishment report previously marked as prosecution's exhibit P-107-A-I. Again, stipulated document, common document with the defense.

What relation does this have?

We request permission to have it flashed on the screen as well.

You may do so, counsel. Clerk of court is so directed.

Can you repeat the question, ma'am?

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?

This is the same accomplishment report po na sinubmit ni Office of the Vice President sa IGPOW.

Okay. And there appears here in this document under the words, Approved by.

Whose signature is this?

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

And the annotation, Approved by. In terms of your audit, what does this signify, if any?

It signifies po that the signatory or the Vice President approved the contents of this accomplishment report.

In relation to this particular document, what observations? Ano-ano ang napansin mo sa dokumentong ito?

Napansin ko po na hindi po inenumerate ng Office of the Vice President yung kanilang specific confidential activities na kanilang ginawa.

Kailangan bang inumerate yan? Yes, ma'am. Bakit, Mr. Witness?

Doon po kasi namin tinitignan sa audit ng ICFAO kung yung, kung sila ay, kung yung kanilang confidential expenses or activities ay compliant doon 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.

So what basis did you have? to determine if these were allowable expenses kung wala naman dokumento.

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.

Now, I'm now showing to you a certified copy of the Office of the Vice President 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.

Counsel Mayduso.

Dito sa baba, may

pirma sa ilalim ng mga salitang attested.

Kaninong signature itong nakikita natin dito?

Ito po ay signature ni Vice Presidente Sara Duterte.

At anong ibig sabihin under your circular ng attested?

Ang ibig sabihin po ng attested ay kanyang kinoconfirm at bine-verify na yung contents nung certification na ito ay totoo.

What other observations? Ano pa ang mga na-observe mo sa dokumentong ito?

Ang napansin ko po dito yung date of execution ng certification, January 10, 2022.

Ano pa? January 10, 2022. Why is this significant?

Because it is supposedly the date of the execution ng certification pero yung kanilang cash advance ay for the fourth quarter of 2022.

Yung cash advance nila ay para sa anong period?

For the fourth quarter po of 2022.

Pero ang certification ay January 10, 2022.

Yes po, based on this document po.

And based on this document, when was it notarized?

It was notarized po on January 16, 2023.

2023, okay.

Ano naman? In your observation, what provision of the Joint Circular does this certification violate?

Actually, ito po yung isa sa pro forma annexes ng Joint Circular. So, wala naman po kaming nakitang violation aside from the date of the execution.

So, yung sinasabi mo, nakikita dito, yung discrepancy ng mga dates.

Based on this document po, yes ma'am, may discrepancy yung dates.

Okay. Now, dahil dyan, what action did you take, if any?

After what po, ma'am?

After itong nakikita mong certification?

Ang naging action po namin, actually, yung 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.

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?

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.

Can you tell us, Mr. Witness, anong ibig sabihin ng audit observation memorandum or AOM?

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 dun sa AOM or both.

So, itong AOM was

on account of sinasabi mong discrepancies.

Yes, ma'am.

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.

Assisting counsel for both parties may approach the witness.

Your Honor, please again, this is a common exhibit. This is exhibit P-1-12-A, dated September 14. 2023 for the prosecution. Likewise, a defense exhibit, Your Honor.

For the record, the witness is looking, well, is examining an audit observation memorandum dated September 14, 2023 covering the period December 21 to 31, 2022 or an 11-day period.

Proceed, counsel.

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 4th Quarter Confidential Funds Liquidation.

Yung audit po ng Confidential Fund ng 4th Quarter of 2022 of the OBP disclosed that una, yung kanilang physical and financial plan ay hindi compliant dun sa requirements ng Joint Circular 2015-01. dahil hindi po inindicate nung OBP yung kanilang specific confidential activities na pagagabitan nila ng kanilang cash advance. So

una, hindi compliant and physical and financial plan ng Office of the Vice President. And

under the same item din po, yung kanilang accomplishment report ay hindi rin compliant dahil hindi rin po naka-indicate doon yung kanilang specific confidential activities na pinagamitan nila nung kanilang cash advance.

Your Honor, for easy reference, we are flashing these particular portions of the document being referred to by the witness. Ano pa, Mr. Witness?

Pangalawa po, hindi po sinubmit ng Office of the Vice President yung kanilang documentary evidence of payments as required under item 4.12 of the Joint Circular 2015-01.

Can you remind us, ano-ano itong mga dokumento? na dapat sinubmit ng Office of the Vice President to liquidate for confidential funds.

Under the Joint Circular 2015-01, yung documents po na dapat isubmit nung agencies concerned po ay una yung kanilang liquidation report as proof of the liquidation. Pangaliwa, yung kanilang mga documents na ginamit nila sa grant ng Cash Advance which include 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 nung special disbursing officer in case the head of the agency ay hindi po yung SDO. Yung specimen signatures po nung signatories nung documents. yung fidelity bond, po, yung certification from the agency accountant na walang unliquidated cash advances, yung SDO. At

sinabi mo earlier, So

these

are the documentary evidence required. Sinabi mo earlier in your testimony that there were discrepancies and insufficiencies in this document submitted.

Yes, ma'am.

Ano pa ang observation mo, Mr. Witness?

Yung pangatlo po, yung disbursement voucher po ay, yung approval portion nung disbursement voucher ay, actually, katulad nga po nang 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 for the fourth quarter of 2022.

Okay. Ano pa? Meron pa ba?

Yun lang po, ma'am.

Merong mga sanyamit rin sa iyong mga acknowledgement receipts. Mr. Witness?

Pwedeng paulit po ng tanong.

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?

Si Assistant Commissioner Nilda Plaras po yung head of the ICPAO during this time po.

And how do you know that this is her signature? I

saw her sign other documents and her signature on those documents is the same po with her signature in this AOM.

Pagkatapos na issue ng COA ICPAO ng office mo, itong Audit Observation Memorandum. What happened next, if any?

After po ma-issue, tama po ba yung tanong, ma-issue?

Yes, pagkatapos na-issue ng...

After ma-issue, actually, after ma-issue po ba yung tanong niya, ma'am? Issue, I'm sorry. After ma-issue po yung AOM, inattempt po namin sa IKPOW, inattempt nung IKPOW na iserve yung AOM doon sa office address ni Office of the Vice President.

Naserve ba ito sa Office of the Vice President?

Hindi po dahil hindi po siya tinanggap dahil ang sabi po sa ICPAO ay wala pong authorized person to receive the AOM.

When was this attempt at service of this AOM?

It was around the second week of September of 2023 po.

So what happened next? Noong hindi kayo successful mag-serve ng AOM, what did you do?

Actually, on the afternoon of the same day po na nag-attempt si ICFAO na mag-serve ng AOM, nag-submit po si Office of the Vice President ng Revised Accomplishment Report sa ICFAO.

So, on the same day, hindi nyo na-serve but nag-submit ng Revised Accomplishment Report ang Office of the Vice President. If shown to you a copy of this Accomplishment Report, Prosecution's Exhibit, P-1-17-A.

Assisting counsels may approach of both parties.

Also stipulated by the defense.

A common document.

Mr. Witness, ano ang significance if any nitong revised accomplishment report?

Ang significance po nito, dito po naka-indicate yung

specific confidential activities po na pinagamitan ng cash advance ng OBP. So as compared po doon sa kanilang initial accomplishment report na sinubmit, wala po doon naka-indicate na specific confidential activities.

Can you tell us ano ang observation mo dito sa mga linista ni Vice President sa kanyang alleged activities to justify her confidential expenditures?

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. At yung items po na yun... Ano

-ano ang mga items na yun?

Yung letter I 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.

Isa-isahin natin. Sinabi mo na ang hindi pwede dyan yung?

Letter E and letter F po.

Letter D?

E. Letter E po. E and letter F.

What item is this and how much?

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.

Bakit hindi allowed? Ang medical expense for 40 million.

Dahil hindi po siya kasama dun sa enumeration nung item 4.8 at yung enumeration po na yun ay exclusive. Yun lang po yung allowable confidential expenses based on the Joint Circular 2015-01.

What do you mean when you say the enumeration in the circular is exclusive? Anong ibig sabihin ng exclusive?

Kapag sinabi pong exclusive ay doon lang pwedeng gamitin. So other than those enumerated po ay hindi na po siya allowed as confidential expenses.

So 40 million na gamot hindi allowed. Ano pa nakita mo dyan?

Yung item B po, yung payment of reward. kasi aside from this accomplishment report, hindi po sila nagsubmit 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.

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?

Ang sinasabi po ng circular ay dapat mag-submit sila ng document supporting the payment of reward na nag-eevidence ng successful surveillance activity or information gathering on account of the information given by the informer.

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 ba mga dokumentong sinubmit to show the success of that surveillance?

As of the time po na sinubmit itong accomplishment, revised accomplishment report na ito, wala na po silang ibang sinubmit na document evidencing the success of the information gathering or surveillance activities.

We now go to anything.

Mr. Witness, what

Happened? Noong sinubmit ba lang Vice President yung sinasabi mong revised accomplishment report, rinivise mo rin, nyo rin, ang findings nyo sa audit observation memorandum?

Objection, Your Honor, 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 12 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 1 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 by the parties. Particularly, I'm referring to AOM dated October 3, 2023. And before we go to the unstipulated portion of the acknowledgement receipts, which might take some time, again, with the permission of the parties, Atty. Kapunan, Atty. Poa, trial is— we are on recess and shall resume at 1 p.m.

Thank you, Your Honor.

So, Mr. Wamil, you shall continue with your testimony under the same oath.

The status is that we are in the direct examination of the witness, Mr. Wamil, by the counsel for the panel of prosecutors, Attorney Lorna Capunan. Ma'am, you may proceed and continue if you are ready, when you are ready, rather.

Thank you, Your Honor.

Mr. Witness, kumain ka na ba?

Yes, ma'am, kumain naman po.

Kumain ka naman kasi tatanong ko sa iyo. Kanina sinabi mo, Mr. Witness, na nag-submit 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? Pagkatanggap mo nitong revised accomplishment report?

Noong natanggap ko po yung revised accomplishment report, I gave due consideration po dun sa kanilang supplemental submission and then nag-issue po kami ng supplemental AOM in consideration of their additional submission.

Why was it necessary to issue another AOM? Bakit kailangan nag-issue ka pa ng isa pang audit, observation, memorandum?

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 ICPAO.

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 sinubmit?

Witness may refer to the document and may be assisted by assisting counsels for both parties.

Based on the evaluation po nung documents, doon sa kanilang, katulad nga po nung sinabi ko kanina doon sa doon sa katulad nung nasa first hearing po namin, since wala pa rin silang isalamit na documentary evidence of payments. So nire-iterate 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 Ten 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 sinubmit na special budget request at hindi rin po nila sinubmit 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, dun sa disbursement voucher kasi, ang nag-approve po nun ay si Assistant Secretary Lemuel G. or Tonio, 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.

Okay. So, na-mention mo dito yung 40 million na ginastos ng Office of the Vice President para sa gamot, medicines.

Yes, ma

'am. walang supporting document. Mr. Witness?

As of this time po, wala po silang binigay na supporting document.

Ito ring 10 million na ginamit bilang liquidation sa travel expenses ng Office of the Vice President para sa confidential fund. Ano-anong mga dokumento ang sinubmit para dito?

Pwede pong paulit po ng tanong, ma'am.

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?

Wala po silang sinabmit na document supporting that disbursement.

Itong mga payment of rewards, magkano ang payment of rewards? Ang kanilang...

Payment of rewards po ay 10 million pesos based on the submitted revised accomplishment report.

Itong 10 million na ginastos o binayad ng Office of the Vice President sa mga nagbigay ng information ba to?

Payment of rewards po.

Rewards. Meron bang mga dokumentong sinubmit ang Presidente? Vice Office of the Vice President para i-liquidate itong paggamit ng confidential funds niya sa rewards.

Wala pong silang silamit na document po in support of the payment of rewards as of the, this time.

Ngayon po.

This ano po, as of the date noong AOM po.

After issuing, sabi mo may audit, observation, memorandum. na previously marked for reference is exhibit P-1-12-B na common exhibit with the respondent. Pagkatapos na issue itong AOM, anong nangyari afterwards, if any?

After po namin maserve, after maserve nung ICFO yung both AOMs po, nagbigay si Office of the Vice President ng kanilang response.

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?

Yes, ma'am.

Your Honor, please, again, this is a stipulated document. Assistant

counsel of both parties may approach the witness to guide him as to the document being identified.

This is Exhibit P-1-12-C for the petitioner.

Ito bang response ng Office of the Vice President? I-evaluate mo din.

Yes, ma'am.

At anong findings mo, if any?

Actually po, before ko na-evaluate itong response na ito, nag-submit pa sila ng additional response sa amin. At sabay po namin in-evaluate yung kanilang vote responses.

So, dalawang response?

Yes, ma'am.

At ano ang findings mo sa dalawang response na ito?

Sa response po kasi nila, they attached the documentary evidence of payments. So nagkaroon po kami ng finding about the various payment of rewards made based on the submitted documentary evidence of payments na nakatouch dun sa response nila in the form of acknowledgement receipts. So based on the acknowledgement receipts na silamit 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 nakatouch 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 receipt 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 inindicate if those purchases were really intended for the confidential operations of the OVP.

Sa Joint Circular na sinabi mong guidelines para sa liquidation report ng Office of the Vice President,

bakit sinasabi mo Nawalang supporting documents itong tables and chairs na binili, itong desktop, itong medicines, itong supplies. Anong kailangan mo na supporting document?

Actually, since it was, ang involved po ay purchases, then those purchases should have been supported with sales invoices and official receipts instead of the acknowledgement receipts lang po.

In other words, Mr. Witness, itong acknowledgement receipt, walang kasamang mga resibo.

Yes, ma'am. Wala po silang inattached na resibo.

Hindi ba confidential yan kung saan drugstore ka bumili ng medicine?

Hindi naman po siguro confidential.

Yung

mga grocery na binilhan ng mga sari-saring. Groceries at supplies. Hindi ba confidential dapat ang mga pangalan ng grocery na yan?

Hindi naman po kailangan maging confidential yung pangalan ng mga groceries. Katulad nga po nang sinabi ko, ang confidential ay yung paggagamitan, hindi yung pagbibilan. At magkaibang bagay po kasi yun.

Yung hardware stores na pinagbilan ng mga tables and chairs tsaka desktop, hindi ba confidential yung mga pangalan ng mga... hardware stores na yan.

Hindi rin po necessarily na confidential yung pangalan ng hardware dahil yan nga po hindi naman confidential yung pinagbilan kundi yung paggagamitan ng kanilang pondo. Your Honor.

At this juncture, Your Honor, may we manifest...

With the permission of counsel for the panel of prosecutors, yes, what is the pleasure of the counsel?

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 drugstores, ang mga pangalan ng mga sari-sari stores, Your Honors. I think that is beyond his competence, Your Honor. as an auditor.

Unless,

Your Honor, he can point to a specific provision in the joint circular.

Counsel for the panel of prosecutors, Attorney Kapunan may respond.

Your Honor, please, Your Honor. First of all, they're asked and answered. Counsel should have timely objected when being asked. Three times he 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 DepEd. 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.

Chair will make a ruling. As 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 made by the Office of the Vice President in relation to the liquidation of the confidential funds and not as an expert insofar as whether or not these are confidential, whether or not these are regular, whether or not these are violations of Republic Act 3019. The answer will remain part of the records.

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 JC 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.

Thank you, Your Honor. 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. it will

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 Dept. But the defense is simply saying now that even if these are the

very same documents are what they submitted to the COA IGFAO, Your Honor.

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 DepEd submitted to COA is very much in question, Your Honors, because we can easily erase 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 mark 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.

Can I just, my last manifestation, Your Honor, unent this acknowledgement receipt, Your Honor. You will note from the acknowledgement receipt that these are certified true copies. Certified true copies of receipts. submitted to the COA-ICFA, Your Honor. They are not documents from the prosecution. They are documents which this witness, by way of subpoena, dosis 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.

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? I'm

confirming now, Your Honor.

Are the common exhibits for both prosecution and respondent 845 documents?

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 am afraid I will waste the courts. time now if we verify further.

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.

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, was there evidence or documents submitted to your office to show how payments were made?

Ang tanging sinamit lang po nila in support of their payments po ay yung documentary evidence payments in the form of acknowledgement receipts.

Will you please tell this Court, this Impeachment Court, if you, in the course of your post-audit, carefully evaluated acknowledgement receipts?

Ang ginawa ko po upon receipt of those acknowledgement receipts, tinabulate ko po lahat. nung acknowledgement receipts na yun based on their purpose, based on their, kung kailan po yung dates of payment, and then based on the amount po na binayaran nila as provided po doon sa acknowledgement receipts.

You mentioned, Mr. Witness, that you prepared your own tabulation?

Yes, ma'am.

And did you bring them with you, this tabulation?

I brought it po with me.

Can you share them with us?

Your Honor may be allowed. May I be allowed po to share the tabulation?

Witness may get, may refer to his notes with respect to the tabulation, yes.

Your Honor, please, I think defense counsel will note that this is not a pre-marked document during the pre-trial, but we had made a reservation that we will be marking documents in the course of this witness testimony.

Assisting counsel for the parties may approach the witness and view the document being referred to by the witness.

While counsel for the respondents are perusing the document, Your Honor, may we have this marked as Exhibit P-I-29.

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?

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?

Yes, ma'am. Okay.

We don't have a copy now and we reserve the right to proceed. Provide counsel for the respondent of copy but can you share with us your findings based on your notes or your tabulation?

Based on my tabulation po, napansin ko na some of the payments were dated December 2023 which is beyond the scope po dun covered ng kanilang 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 sinamit 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, How

did you prepare your tabulation?

Noong time po na binigay sa akin yung acknowledgement receipts. Doon ko po tinabulate yung payments based doon nga po sa purpose po ng payment.

Doon

sa date po ng payment and the amount po na binayaran doon sa recipients.

Will your tabulation show and can you share with us if it does, ano ang sinabi mong mga purposes na naka-indicate?

Yes po, nakalagay po sa tabulation ko yung purpose.

Can you read from your notes please?

On page 1.

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

Do you confirm, Mr. Witness?

Yes, for Your Honor. Since it is a personal note, so hindi ko na po pinirmahan yung tabulation. How

many pages is your tabulation?

19 pages po.

Your Honor, please, this 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 N-series, Your Honor. Now.

So ordered.

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.

Can you repeat your question po?

Based sa tabulation na ginawa mo, na sinabi mo na summary ng mga acknowledgement receipts, how many is the total of the acknowledgement receipts?

Based on the acknowledgment of this, ang lumalabas na expenses ay 125,150,000.

For what period is this, Mr. Witness?

Based on the documents submitted to us, December 21 to 31, 2022. Pero katulad nga po nang sinabi ko, some of the dates po doon sa acknowledgement receipts ay naka-date at December 2023.

Sinabi mo na ang total is 125,150,000.

Magkano ba ang binigay na confidential funds?

Based on the documents submitted to ICPAO, 125 million pesos po.

May discrepancy? Hindi ito ba 150,000 na butal?

Based on the documents po, yes, may discrepancy po yung acknowledgement receipts and the accomplishment report.

Okay. Thank you for your pointing that out. Ano pa ang dapat malaman namin sa tabulation mo?

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 of sales invoices or official receipts.

Do you have an amount, Mr. Witness?

May I approach, Your Honor?

Counsel Meduso?

I think nasa notice of suspension po yung amount. May I be allowed po to refer to the notice of suspension?

Okay.

This is a stipulated document, right? Counsel?

Yes, Your Honor. The notice of suspension is. We will ask again the question in due course.

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 Councils, Mayor Putsch.

Based on this notice of suspension, actually wala pong total pero nandito po yung breakdown ng amounts per type of purchase po.

Can we go through the breakdown of amounts?

Based

on your notice of suspension which is a common exhibit of the prosecution and the defense. As

to the various goods which were given as rewards. 34,857,000 As to the medicines which were given as rewards

34,004,000 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 What

else Mr. Witness?

Hindi pa rin po nila pala sinubmit yung proof of submission noong revised accomplishment report to the Office of the President, the Senate President, and the Speaker of the House.

Ngayon, if

we show you a select few of these acknowledgement receipts, would you be able to identify them?

Yes, ma'am.

Your Honor, can we ask our attorney, Mark Peña, can I mention his name because his mother daw is watching?

Um, assisting counsels may approach for both

parties. Attorney Mark Pena.

Your 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.

How many boxes, counsel?

Three boxes, Your Honor.

What was the folder earlier given to the witness by Attorney Peña?

The folder given, Your Honor, is just one of the folders, Your Honor.

Inside the box?

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.

Containing the 845 exhibits.

Yes, Your Honor.

Assisting counsel may show the witness a sample of the 845 acknowledgement receipts contained in a folder.

So, Mr. Wamil, 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, Your Honor.

Your witness, counsel.

Okay.

If I show you some, the

defense, could

you please go over briefly the other folders?

Your Honor, please, may we ask for a three-minute recess for this?

For what purpose, counsel?

So you can go over the folders and so I can sit down.

Trial is suspended for how many minutes, counsel?

Three minutes,

then.

Your Honor,

Counsel for the panel of prosecutors. Yes, ma'am.

If I may, Your Honor. As can be seen, the examination of the documents took more than three minutes. Just to attest that these documents are voluminous. And in connection therewith, Your Honor, since Council has not agreed to a stipulation of all 845 documents, we call to rescue Section 130 of Rule 130, Section 3, Your Honor, C. And for the record, if we may be allowed to read, Your Honor, this rule on documentary evidence is the exception to the original document rule which requires that all documents must be presented. But in this particular section, Rule 130, Section 3C, it says, Your Honors, that when the original consists of numerous accounts and that is what we are seeing today and other documents which cannot be examined in court without great loss of time and the facts sought to be established from them is only the general result of the same. I think, Your Honor, this is applicable especially if we likewise see Section 7, which is summaries of the same rule, Your Honor. In Section 7, entitled Summaries, when the contents of documents, records, photographs, or numerous accounts are voluminous, as can be seen, three boxes and several folders, and the facts sought to be established is only the general result of the whole, the contents of such evidence may be presented in the form of a chart. a summary or calculation. Your Honor, please. I think under this Rule 130, Section 3C, in conjunction with Section 7, relating to voluminous records and summaries, Your Honor, we will be, as we had earlier, marked a tabulation, which is the summary of all 100, 300,

845 acknowledgement receipts, Your Honor, all of which are intended to just prove one thing, Your Honor, to prove that certain amounts are covered by acknowledgement receipts which were submitted by way of liquidation for confidential funds and the purpose for which they were spent or discharged or withdrawn. are not in compliance with Joint Circular 2015, Your Honor. That is the result intended from these 845 documents which we will no longer individually present. In lieu thereof, Your Honor, pursuant to Section 3C in conjunction with Section 7 of Rule 130, we will just be presenting the tabulation, Your Honor. Mark. As Exhibit P-1-29 and Series Your Honor, and reserve the right to just highlight certain select acknowledgement receipts which we will ask this witness to testify to as to the contents thereof, Your Honor.

Comment from counsel for respondent?

We have no objection to the applicability of the rule invoked, Your Honor, by the distinguished opposing counsel, without prejudice to our right to test the accuracy of the table at the proper time.

And to individually question its authenticity during cross or during its presentation and to be given copies as well, should you so desire.

Correct. Subject to cross, Your Honor.

Counsel may proceed in accordance with Rule 130, Section 3C in relation to Section 7 in relation to given that the documents are indeed voluminous. And for the information of the senator-judges, this does not in any way detract. from the fact that the documents, the acknowledgement receipts do exist, only that they are too voluminous, therefore the witness will be testifying based on his summary of these documents instead of individually. Counsel for the panel of prosecutors may proceed.

Thank you, Your Honor, for the ruling. Now, I will show you a select few of these acknowledgement receipts.

And for better appreciation of the Honorable Impeachment Court, we will be flashing some select few. Exhibit P-1-8-184.

Showing to you, Mr. Witness, this exhibit, it is an acknowledgement receipt in the name of Mary Grace Piatos for the amount of 70,000 pesos. Please, peruse this document and tell us if this is among The acknowledgement receipts that you said you received and evaluated based on the submissions of the Office of the Vice President.

This ARPO is among the acknowledgement receipts submitted by the OBP to ICVAO.

Before we go to this particular exhibit,

in the name of Mary Grace Piatos for 70,000... Tell us, Mr. Witness, ano ba talagang ibig sabihin ng acknowledgement receipt?

Well, kapag sinabing acknowledgement receipt, actually wala siyang provision dun sa Joint Circular pero ito kasi ay parang proof of na-receive noong pay yung binayad sa kanya.

So, acknowledgement receipt, as the name suggests, acknowledges na na-receive. Na

-receive niya yung payment from the payer po.

So, ina-acknowledge ng isang Mary Grace Piatos na tumanggap siya ng magkano?

Based from this acknowledgement receipt po, tumanggap po si Mary Grace Piatos ng 70,000 pesos for the payment of rewards, close and open parenthesis, medicines.

Ano? Bakit dalawa to? Payment of rewards, tsaka medicines. Anong ibig sabihin? Ang binayad sa kanya na reward ay gamot?

Hindi ko po ma-determine based on this document alone po. Kaya po kami nagpapasubmit ng additional documents. And also, since it is payment of rewards po, hindi rin po enough lang na acknowledgement receipts. Kailangan din pong ma-comply yung provision noong joint circular as to the payment of rewards.

Okay. So, itong Mary Grace Piatos acknowledgement receipt ay sinasabi mo? na violation nito ng Joint Circular. Bakit?

Dahil hindi po ito properly supported by Document Evidential Success, po, which is required under 4.8.5 of the Joint Circular 2015-01.

Okay. Incidentally, Mr. Witness, pag merong pangalang Mary Grace Piatos, eh kayo ba ay nag-i-investigate or kasama ba ng post-audit n'yo ang mag-assertin sino ba itong Mary Grace Piatos?

Since what we do po is compliance audit, so ang naging basehan lang po namin ng audit ay kung ano yung nakalagay or pinaprescribe ng Joint Circular 2015-01. Pero dun sa Joint Circular naman po kasi, hindi naman nakalagay doon na kailangan tingnan namin yung recipient nung payment.

I will show you another document.

Mark for the prosecution, Attorney Peña, P-1-8-6. 19.

Another, Piatos. Name, Rene Piatos.

Pakibasa? The amount is... Counsel,

it's Renan Piatos.

Renan, I'm sorry. Renan Piatos.

Renan Piatos. Ang amount ay 110,000 pesos. At ang date ay 12-27-2023, being flashed

on the screen for better appreciation of the Honorable Impeachment Court. What observation can you make or have you made as regards this acknowledgement receipt?

Based on this acknowledgement receipt po, binayad po siya noong December 27, 2023, which is one year... po after nung supposedly coverage nung kanilang cash advance for confidential fund.

Kailan ba binigay ulit itong cash advance?

December 27, 2023 po based on this document.

Pero what actually is the correct date if you know?

I cannot determine po the correct date based on this document pero dapat po kasi ipasok siya doon sa coverage nung kanilang cash advance based on the document submitted to ICPAO.

So hindi ito pasok?

Yes, ma'am. Based on this document, yung date of payment po ay hindi pasok doon sa coverage nung kanilang cash advance.

Anong tawag doon? Yung hindi pasok?

Discrepancy?

Hindi po siya discrepancy. Hindi lang talaga siya pasok. Parang the payment was made outside the coverage noong cash advance.

With the permission of counsel, December 21 to December 31, 2022 yung covered period ng disbursement nung confidential fund. Mr. Wamil, right?

Yes, Your Honor.

So when you say hindi pasok, hindi pasok doon sa period na iyon, December 21 to 31, 2022?

Yes, Your Honor.

Dahil 2023 ang nakalagay na taon, supposedly. Tama?

Yes, Your Honor.

Okay. You

may proceed, counsel.

Twelve months na hindi pasok, 2023. Exhibit P-1-8-413 in the name of Nova Santos for the amount of 85,000 pesos. Anong observation mo dito sa acknowledgement receipt na ito, if any?

Since it is a payment of rewards po, in closing of in parentheses, various goods, dapat ay supported po ito ng document of success as prescribed under item 4.8.5 of the Joint Circular 2015-01.

Ano bang kinoconsider ng COA-ICFAO na document of success?

Actually, wala kang specific na document as prescribed under the Joint Circular pero kapag may sinabit po kasi sa amin, Sine-check namin if the requirement of the Joint Circular is met. So tinitingnan po namin yung relationship between the successful information gathering or surveillance activities vis-a-vis yung information given by the informer.

I'll show you now.

P-1-8-531. In the name of Mico P. Harina. for 295,000 pesos. Again, ang nakalagay dito, hindi pasok. 12-31-2023.

Leading Your Honor, objection. I

will reform.

What

can you say, what can you observe about the date indicated there, if any?

The date indicated in this document is December 31, 2023 as the date po nung receipt of payment. And

what significance can you draw, if any, from this date?

It is outside po dun sa period po nung kanilang disbursement which is December 21 to 31, 2022.

And the purpose? Ano yung purpose na naka-indicate dyan?

Ang nakalagay po ay payment of purchase supplies.

Itong purchase supplies na ito. 295,000 worth of purchase of supplies. What documents, if any, were submitted to indicate ano-ano ang mga supplies worth 295,000 na binili noong one year after 12-21-2023? Meron bang dokumentong sinubmit at kung meron ano-ano yun?

Wala po silang document na sinubmit. Ito lang pong acknowledgement receipt.

P-1-8-643 in the name of Janice Marie Revilla.

Na-investigate mo ba kung kamag-anak to ni Senator Bong Revilla? Mr. Witness? Mr. Witness?

That is biyan na po our scope of audit.

And the amount is 70,000

Again, for purchase of information dated 12-28-2022. Any observation on this acknowledgement receipt?

Wala naman po akong nakitang observation dito sa acknowledgement receipt na ito since yung purchase of information is among those allowable expenses naman po under the Joint Circular 2015-01.

Patiting!

Patiting! P-1-8567 for 150,000 pesos 12-23-2022. Parang hindi katiting ito.

Patiting! For purchase of information. Ang observation mo?

Any

observation?

Since ang allowed naman po ang purchase of information under PowerPoint. 8th of the Joint Circular, wala naman po akong nakitang observation with respect to this acknowledgement receipt.

P-1-8-545 in the name of Odie or Andy C. Lim for 50,000 pesos.

Ah!

Andy Lim!

Kanya ko pala hindi mabasa. Andy Lim. Para kay Andy Lim.

50,000 pesos ang date 12-21-2023. Ano ang observation mo ulit? Kung meron man.

Yung date of payment po, December 27, 2023, is outside the coverage po nung kanilang period of disbursement, which is December 21 to 31, 2022.

Kung meron ang dilim, siguro dahil pikit. Objection, Your

Honor. I'm sorry, but I've been giving leeway to opposing counsel, but I think she's been coloring the contents of the documents more than what is shown in the documents itself.

Your Honor, I'm just reading. It says here. It says, Andilim. I think you

I think you know my point, Your Honor.

It's the way it sounds, Your Honor. It's like patiting. That's the way it's spelled. and the next one, maybe you will object again, it's Alejandro A. Pikit. I was gonna say, kanya siguro madali, may pikit ang mata. Pikit.

Exactly, Your Honor, our point, Your Honor.

Pikit.

Counsel for the panel of prosecutors, I think you know what the counsel for the respondent is talking about.

Yes.

Can they proceed accordingly?

Okay, Alejandro A. Pikit, P-18-544 for 90,000 pesos. And the date here again is 12-21-2023. Purchase of information. Any observation, Mr. Witness?

Yung date of payment po na December 21-23 based on this document is outside po dun sa kanilang period of disbursement.

P-1-8-556 being shown to you and flashed on the screen is for Fiona Byung. For 80,000 pesos, 12-22-2022, also for payment of information.

Any comment, Mr. Witness?

Wala naman po akong particular observation on this AR kasi yung purchase of information is allowed naman po under 4.8 of the joint circular.

And the last two, also for payment of information, P-1-8-654,

Cis, Ronyo, Balzac for 70,000 pesos and P-1-8-615 for Gabriel S. Bisaya for 70,000 pesos. 12-27-2022. Any observations, Mr. Witness?

Ayong date of payment po ng December 27, 2023, which is outside the coverage po nung kanilang period of disbursement.

Now, having shown you, having shown you selected few of these 845 acknowledgement receipts, can you confirm now that the ones shown to you and those that are part of your summary stated in your tabulation? Are the documents submitted to you by the Office of the Vice President by way of liquidation of monies allegedly paid to alleged payees and for alleged purposes?

Yes, ma'am.

I will go now to the Office of the Vice President.

What happened next, if any?