Roderick Wamil, former state auditor of the COA – Intelligence and Confidential Funds Office, was referring to Joint Circular No. Item 4.2 of the joint circular requires every allocation for confidential funds to be backed by a physical and financial plan stating the amount proposed for each program and activity as a basis for the disbursement of the funds. Roderick Wamil, former state auditor of the COA – Intelligence and Confidential Funds Office, giving his testimony regarding the Office of the Vice President’s failure to provide supporting documents for its use of confidential funds. According to item 4.27 of COA Circular No. Wamil further testified that he has audited the OVP since becoming the state auditor in 2014, and that it was only during Duterte’s time that the office had confidential funds.