The Commission on Audit (COA)’s rules governing the audit of confidential and intelligence funds (CIF) should be updated and expanded to ensure greater accountability, Senator-Judge Panfilo “Ping” M. Lacson said Wednesday.
Lacson raised the need to revisit the Joint Memorandum Circular after COA auditor Roderick Wamil said that the agency’s audit of CIF is limited to a document-based compliance audit under current guidelines.
He also raised the issue of whether auditors assigned to confidential and intelligence funds should be granted the appropriate security clearance to access classified documents needed for a thorough audit.
In Filipino: Lacson, Nanawagan na I-update at Palawakin ang COA Rules sa Pag-audit ng Confidential at Intelligence Funds
“Bakit paper audit lang kayo? Wala kayong physical? Parang bitin ang paggawa ng audit. Paano nyo malalaman kung legitimate ang pumirma sa acknowledgment receipts kung hindi niyo inaalam kung meron bang totoong tao na nasa likod ng mga alias na yan (Why are you limited to paper audits? Don’t you have physical audits? It seems your current auditing system is lacking. How would you know if the one signing the acknowledgment receipts is a legitimate person if you cannot determine if the person behind the alias is a real person)?” said Lacson during his interjection at the Vice President’s impeachment trial, citing his experience in intelligence operations during his law enforcement career.
“Baka pwedeng irekomenda mo na i-amend ninyo ang inyong Joint Memorandum Circular. Parang bitin. In fairness to the concerned offices or persons na ina-audit, dapat kumpleto ang due process. Kung paper lang magre-rely lang kayo sa submission, di nyo inaalam, you don’t go further than that (You may want to recommend an amendment to your Joint Memorandum Circular. Your current auditing process is lacking. In fairness to the concerned offices or persons being audited, due process must be complete. If you rely on documents only based on your joint memorandum circular, you don’t go beyond that),” he added.
Wamil, who served with the COA’s Intelligence and Confidential Fund Audit Office (ICFAO) from September 2014 to February 2024, explained that the ICFAO’s compliance audit is conducted in accordance with the provisions of the Joint Memorandum Circular.
During his stint with the ICFAO, Wamil audited the liquidation reports for the confidential funds of the Office of the Vice President and Department of Education.
Lacson also suggested that after-surveillance or after-intelligence reports be recognized as evidence of the success of a surveillance or intelligence-gathering activity.
The issue arose after Wamil testified that the Joint Memorandum Circular does not prescribe a specific document to establish the success of a surveillance or intelligence operation. Instead, auditors currently determine compliance by looking for a “causal link” between the information provided by an informer and the outcome of the operation.
“Would an after-surveillance or after-intelligence report ng particular agent suffice para i-consider ang evidence of success? I’m not referring to the entire operation. Kasi pag nagsagawa ng surveillance nagsasagawa ng after-surveillance report, would you consider that as evidence of success (Would an after-surveillance or after-intelligence report of a particular agent suffice to be considered as evidence of success? I’m not referring to the entire operation. But if you conduct surveillance and prepare an after-surveillance report, would you consider that as an evidence of success)?” he said.
Meanwhile, Lacson questioned how auditors could conduct a thorough audit of confidential and intelligence funds without the appropriate security clearance to access classified documents.
He said classified documents, including the true identities corresponding to the aliases used in intelligence operations, remain secured until the intelligence-gathering project is terminated and the documents are declassified.
Without the appropriate security clearance, he said, auditors cannot be expected to fully examine the nature of an intelligence project or operation.
“Paano ka makakapag-audit properly kung hindi mo alam ang nature ng intelligence project or operation (How can you audit properly if you do not know the nature of the intelligence project or operation)?” he said.
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Lacson, Nanawagan na I-update at Palawakin ang COA Rules sa Pag-audit ng Confidential at Intelligence Funds
Dapat i-update at palawakin ang mga patakaran ng Commission on Audit (COA) sa pag-audit ng confidential at intelligence funds (CIF) upang matiyak ang higit na pananagutan sa paggamit ng naturang mga pondo, ayon kay Senator-Judge Panfilo “Ping” M. Lacson nitong Miyerkules.
Iginiit ni Lacson ang pangangailangang muling repasuhin ang Joint Memorandum Circular matapos tumestigo si COA auditor Roderick Wamil na limitado sa document-based compliance audit ang pag-audit nila sa CIF alinsunod sa kasalukuyang mga patakaran.
Dagdag ni Lacson, kailangan din ang security clearance para sa mga auditor na tinakdang mag-audit ng intelligence and confidential funds, para may access sila sa mga “classified documents.”
Binuksan din niya ang usapin kung dapat bang pagkalooban ng angkop na security clearance ang mga auditor na nakatalaga sa pag-audit ng confidential at intelligence funds upang magkaroon sila ng access sa mga classified document na kailangan sa mas masusing pag-audit.
“Bakit paper audit lang kayo? Wala kayong physical? Parang bitin ang paggawa ng audit. Paano nyo malalaman kung legitimate ang pumirma sa acknowledgment receipts kung hindi niyo inaalam kung meron bang totoong tao na nasa likod ng mga alias na yan?” ani Lacson, na binanggit ang kanyang karanasan sa intelligence operations noong nasa law enforcement service pa siya, sa kanyang interjection sa impeachment trial ng Bise Presidente.
“Baka pwedeng irekomenda mo na i-amend ninyo ang inyong Joint Memorandum Circular. Parang bitin. In fairness to the concerned offices or persons na ina-audit, dapat kumpleto ang due process. Kung paper lang magre-rely lang kayo sa submission, di nyo inaalam, you don’t go further than that,” dagdag niya.
Ipinaliwanag ni Wamil, na nagsilbi sa Intelligence and Confidential Fund Audit Office (ICFAO) ng COA mula Setyembre 2014 hanggang Pebrero 2024, na isinasagawa ang compliance audit ng ICFAO alinsunod sa mga probisyon ng Joint Memorandum Circular.
Habang nasa ICFAO, in-audit ni Wamil ang mga liquidation report para sa confidential funds ng Office of the Vice President at Department of Education.
Binanggit din ni Lacson na maaaring kilalanin ang after-surveillance o after-intelligence reports bilang ebidensya ng tagumpay ng isang surveillance o intelligence-gathering activity.
Lumitaw ang usaping ito matapos tumestigo si Wamil na walang itinatakdang partikular na dokumento ang Joint Memorandum Circular upang patunayan ang tagumpay ng isang surveillance o intelligence operation. Sa halip, ang pagsunod sa mga patakaran ay kasalukuyang sinusukat ng mga auditor batay sa pagkakaroon ng “causal link” sa pagitan ng impormasyong ibinigay ng isang informer at ng naging resulta ng operasyon.
“Would an after-surveillance or after-intelligence report ng particular agent suffice para i-consider ang evidence of success? I’m not referring to the entire operation. Kasi pag nagsagawa ng surveillance nagsasagawa ng after-surveillance report, would you consider that as evidence of success?” aniya.
Samantala, kinuwestiyon din ni Lacson kung paano makapagsasagawa ng masusing pag-audit ang mga auditor ng confidential at intelligence funds kung wala silang angkop na security clearance upang magkaroon ng access sa mga classified document.
Aniya, ang mga classified document, kabilang ang tunay na pagkakakilanlan ng mga taong gumagamit ng alias sa intelligence operations, ay nananatiling naka-secure hanggang sa matapos ang intelligence-gathering project at ma-declassify ang mga dokumento.
Kung walang angkop na security clearance, hindi maaasahang ganap na masusuri ng mga auditor ang tunay na katangian ng isang intelligence project o operation, aniya.
“Paano ka makakapag-audit properly kung hindi mo alam ang nature ng intelligence project or operation?” tanong ni Lacson.
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