The head of a government agency carries direct and primary responsibility for managing and safeguarding public funds under their control, Commission on Audit (COA) State Auditor Roderick Wamil testified before the Senate Impeachment Court on Wednesday.
Wamil made the statement during the continuation of the impeachment trial of Vice President Sara Z. Duterte in response to questions from Senator-Judge Risa Hontiveros regarding accountability for government funds.
When pressed by Hontiveros to name the key officials legally accountable for public funds within a state body, Wamil outlined the chain of financial responsibility.
“Disbursing officer, the accountant, the treasurer, the project officer and the head of the agency,” Wamil told the impeachment court.
Hontiveros subsequently asked whether, under Sections 101 and 102 of the Government Auditing Code of the Philippines (Presidential Decree No. 1445), the agency chief holds immediate responsibility over agency funds.
“At tama po ba na under this law, sa Sections 101 at lalo na 102, ang head of agency ay primarily at immediately responsible para sa pondo sa kanyang agency?” Hontiveros asked.
“Yes po,” Wamil replied.
Under Section 101 of Presidential Decree No. 1445, any government officer whose duties require taking possession or custody of public funds is held strictly accountable for their safe retention.
Section 102 mandates that the agency head bears primary, immediate responsibility for all government funds and property entrusted to their department. The statute further dictates that subordinate custodians remain directly answerable to the agency chief, without barring the government from holding both parties accountable.
Furthermore, Section 103 stipulates that any illegal expenditure creates personal liability for the official or employee proven directly responsible for the transaction.
Earlier during his appearance at the impechment court, Wamil confirmed Vice President Duterte’s signatures across various planning documents, disbursement vouchers, accomplishment reports and liquidation submissions tied to the confidential funds of the Office of the Vice President (OVP) and the Department of Education (DepEd).
Wamil said the signatures signified Duterte’s approval, certification or attestation to the contents of those documents.