It further said that “in many instances it is impractical and sometimes impossible to obtain such receipts, bills or commercial invoices during intelligence operations.”
Wamil, formerly with CoA’s office that handled confidential and intelligence funds, earlier testified that auditors found missing supporting documents for reward payments and other confidential fund transactions. He also said the OVP failed to submit documents supporting its plans for the use of confidential funds during portions of the period under review.
The prosecution has relied heavily on CoA Joint Circular No. 2015-01, which standardized the management, use, and audit of confidential and intelligence funds across civilian and military agencies in response to longstanding concerns over the lack of uniform controls governing such expenditures.
Under the 2015 guidelines, agencies receiving confidential funds must submit physical and financial plans, accomplishment reports, liquidation reports, certifications from accountable officers, and other post-audit requirements.
Private prosecutor Lorna Kapunan argued that the 2015 Joint Circular superseded the 1992 circular cited by the defense.
“This exhibit presented by counsel for the respondent is dated 1 October 1992, whereas the joint circular cited by this witness is dated 2015,” Kapunan told the impeachment court. “2015 supersedes this circular cited by the respondent which is dated 1992.”
Kapunan pointed to the 2015 circular’s repealing clause, which stated that all previous issuances inconsistent with its provisions were deemed repealed or modified accordingly.
Poa countered that the newer circular did not specifically identify which earlier issuances it repealed and maintained that the 1992 document remained relevant in explaining the rationale behind the special audit treatment of confidential operations.
Kapunan replied that “no interpretation is needed,” arguing that the repealing clause clearly covered inconsistent rules and regulations.
Poa told the court that the documents would “speak for themselves” and left the issue for the senator-judges to decide.
