OVP confidential funds presumed spent for personal use — state auditor

MindaNews / 6 August 2026 — A prima facie evidence exists that Vice President Sara Duterte spent her confidential funds for personal use after her office failed to properly liquidate the funds, state auditor Roderick Wamil testified before the Senate impeachment court on Wednesday.

Senator Imee Marcos and COA’s Roderick Wamil. Screenshot from the Senate’s livestream of the impeachment trial.

Wamil said the legal presumption is based on Item 8.3 of Joint Circular 2015-01 (Guidelines on the Entitlement, Release, Use, Reporting and Audit of Confidential and/or Intelligence Funds).

Item 8.3 states: “Failure of the AO to liquidate any public funds for which he is accountable, upon demand by any duly authorized officer, shall be prima facie evidence that he has put such missing funds or property to personal use and benefit.” (AO stands for Accountable Officer.)

The provision was based on Antonio C. Martinez vs People of the Philippines and the Sandiganbayan, G.R. No. 123413, 20 August 1999.

In law, prima facie evidence, once established, shifts the burden of evidence from the party asserting a claim to the opponent to rebut it. However, the burden of proof does not shift, as the Supreme Court ruled in Jison v. Court of Appeals (G.R. No. 124853, 1998).

Wamil testified that there is “prima facie evidence” after Senator-judge Imee Marcos asked whether there were findings that the confidential funds were used for personal purposes, pointing out that the audit findings neither used the word “stolen” nor accused the OVP of faking acknowledgment receipts.

Wamil answered that it is a presumption under the circular that need not be mentioned.

On the issue of acknowledgment receipts, the state auditor said there is no finding about it because it was not the focus of their audit.

Marcos also argued that the disbursing officers of the OVP and Department of Education, not Duterte, should be the ones legally held responsible for the missing funds.

But Wamil, again citing the circular, said that Duterte is responsible as the head of agency.

“Under the Joint Circular, it shall be the responsibility of the head of the agency, first, to approve ‘yung cash advance. Second, to oversee the agency-wide utilization. Third, to ensure compliance with the Joint Circular,” he told the court. (H. Marcos C. Mordeno / MindaNews)