MANILA, Philippines — The Commission on Audit (COA) has the authority to inspect the vaults containing classified records and supporting documents related to confidential and intelligence operations when circumstances so demand, Senator-Judge Panfilo "Ping" Lacson said Wednesday.
During the 15th day of the impeachment trial of Vice President Sara Duterte, Lacson cited COA's Joint Memorandum Circular 2015-01, which provides that classified details and supporting documents of transactions kept in an agency's vault may be inspected by the COA's Intelligence and Confidential Funds Audit Unit (ICFAU) "if circumstances so demand."
He cited the provision during his questioning of state auditor Xylene del Campo on whether the presence of numerous aliases in confidential and intelligence fund transactions could have warranted an inspection of the vault.
"If you encounter many aliases and you harbor doubts, isn't it natural and logical to inspect the vault to see if real people are behind the aliases?" Lacson said.
Under Paragraph 4.15.2 of the joint circular, expenses incurred in connection with an agency’s intelligence and/or confidential operations, as well as supporting documents and activities, must be supported by the required documentation. For intelligence funds, documentary evidence of payment is kept in a sealed envelope in the vault in the office of the Special Disbursing Officer (SDO).
Paragraph 4.15.3 specifies that details and supporting documents of classified transactions are in the custody of the agency and kept in its vault, "which may be inspected by ICFAU if circumstances so demand."
"Do circumstances not demand that you inspect the vault because there were so many aliases?" Lacson said.
Lacson also pointed to a possible forensic benefit from such an inspection, noting that specimen signatures could have been obtained from the records and compared with known specimen signatures to check if the signatures were authentic or forged.
In a radio interview over the weekend, Lacson said an inspection of the vault could have helped advance the inquiry into the identities behind the aliases.
"If the COA had done that, it could have advance the inquiry," he said.
