Wamil identified himself as a COA audit team leader, lawyer, and accountant with prior service in the Intelligence and Confidential Fund Audit Office.
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Witness record
August 3, 2026
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Atty. Roderick C. Wamil
Commission on Audit audit team leader; prosecution witness
He described a post-disbursement compliance audit under Joint Circular 2015-01 and said he audited OVP confidential funds totaling ₱500 million across four quarters.
Wamil testified that the OVP physical and financial plan and initial accomplishment report did not identify specific confidential activities, and he described a period inconsistency in the disbursement voucher and liquidation report.
He said a revised accomplishment report listed specific activities but included medical and food aid, incentives or travel, and reward payments that he viewed as unsupported or outside the circular's allowable confidential expenses.