State Auditor: VP's Confidential Funds Presumed Spent for Personal Use

A state auditor testified before the Senate impeachment court that there is "prima facie evidence" that Vice President Sara Duterte spent her confidential funds for personal use because her office failed to properly liquidate the funds. Roderick Wamil, the state auditor, stated this is based on Item 8.3 of Joint Circular 2015-01, which presumes that failure to liquidate public funds is evidence of personal use. The provision is based on the Supreme Court ruling in Antonio C. Martinez vs. People of the Philippines and the Sandiganbayan (G.R. No. 124853) in 1999. In law, prima facie evidence shifts the burden of presenting evidence to the opposing party once established, though the burden of proof itself does not shift. When Senator-judge Imee Marcos asked if there were findings of personal use or accusations of faked acknowledgment receipts, Wamil clarified that it is a presumption under the circular and does not need explicit mention. He added that there were no findings regarding acknowledgment receipts as 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 held legally responsible for the missing funds. However, Wamil reiterated that under the joint circular, the head of the agency, Duterte, is responsible for approving cash advances, overseeing utilization, and ensuring compliance. This testimony highlights ongoing discussions in the Philippines regarding the management and accountability of public funds, particularly the confidential and intelligence funds allocated to high-ranking officials. The focus on the Vice President's office brings renewed attention to transparency and audit procedures for such sensitive allocations.