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Former COA-ICFAO state auditor Roderick Wamil on Tuesday, Aug. 4, said that Vice President Sara Duterte was the primary accountable officer for the confidential funds of both the OVP and DepEd.

Wamil also cited government auditing rules stating that an accountable officer's failure to liquidate public funds upon lawful demand constitutes prima facie evidence that the missing funds or property were put to personal use and benefit.

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Transcript
00:00Ano ang ibig sabihin dito ng prima facie evidence?
00:06Ang ibig sabihin po ng prima facie evidence under 8.3 ay nagkaroon po ng presumption na ginamit yung funds
00:15for the personal use and benefit of the accountable officers.
00:18So kung ang accountable officer at masasabi mo ba na ang vice president and concurrently secretary of education, masasabi mo
00:30ba na accountable officer ito?
00:33Based on the Joint Circular po, yes po. Kasi under the Joint Circular, it shall be the responsibilities of the
00:40head of agency to oversee the agency-wide use of the confidential fund and to ensure compliance with the requirements
00:47of the Joint Circular.
00:49And also, inattest po ni vice president, in her capacity as the vice president of the Philippines and the secretary
00:57of the DepEd, yung certification ng accountable officers na ginamit yung fund of order confidential expenses.
01:07Okay. Ngayon, ang confidential fund, sabi nasa mo, ang confidential fund ba ay public fund?
01:16Yes, ma'am.
01:17Okay.
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