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The prosecution on Monday presented an acknowledgment receipt addressed to "Mary Grace Piatos" that was submitted by the OVP to the Commission on Audit's Intelligence and Confidential Funds Audit Office (COA-ICFAO).

The receipt, which covered a P70,000 payment for "reward (medicines)," was cited during the testimony of former COA-ICFAO state auditor Roderick Wamil, who said the document alone was insufficient and required additional supporting documentary evidence.

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Transcript
00:01Showing to you, Mr. Witness, this exhibit, it is an acknowledgement receipt in the name of Mary Grace Piatos for
00:09the amount of 70,000 pesos.
00:12Please, peruse this document and tell us if this is among the acknowledgement receipts that you said you received and
00:25evaluated based on the submissions of the Office of the Vice President.
00:35This ARPO is among the acknowledgement receipts submitted by the OVP to ICVAO.
00:40Before we go to this particular exhibit, in the name of Mary Grace Piatos for 70,000 pesos, tell us,
00:50Mr. Witness, ano ba talagang ibig sabihin ng acknowledgement receipt?
00:56Well, kapag sinabing acknowledgement receipt, actually wala siyang provision dun sa Joint Circle R, pero ito kasi ay parang proof
01:05of na-receive noong pay yung binayad sa kanya.
01:11So, acknowledgement receipt, as the name suggests, acknowledges na na-receive.
01:18Na-receive niya yung payment from the payor po.
01:21So, ina-acknowledge ng isang Mary Grace Piatos na tumanggap siya ng magkano?
01:28Based from this acknowledgement receipt po, tumanggap po si Mary Grace Piatos ng 70,000 pesos for the payment of
01:35rewards, close in open parenthesis, medicines.
01:38Ano, bakit dalawa to? Payment of rewards, tsaka medicines? Anong ibig sabihin ang binayad sa kanya na reward ay gamot?
01:49Hindi ko po ma-determine based on this document alone po. Kaya po kami nagpapasubmit ng additional documents.
01:56And also, since it is payment of rewards po, hindi rin po enough lang na acknowledgement receipts.
02:04Kailangan din pong makomply yung provision noong Joint Circular as to the payment of rewards.
02:09Okay.
02:11So, itong Mary Grace Piatos acknowledgement receipt ay sinasabi mo na violation ito ng Joint Circular.
02:20Bakit?
02:21Dahil hindi po ito properly supported by document evidence yung success po, which is required under 4.8.5 of
02:28the Joint Circular 2015-01.
02:31Okay.
02:32Incidentally, Mr. Witness, pag merong pangalang Mary Grace Piatos, e kayo ba ay nag-i-investigate?
02:40O kasama ba ng post-audit nyo mag-assertin?
02:44Sino ba itong Mary Grace Piatos?
02:49Since what we do po is compliance audit, so ang nagiging basehan lang po namin ng audit ay kung ano
02:55yung nakalagay or piniprescribe ng Joint Circular 2015-01.
03:01Pero dun sa Joint Circular naman po kasi, hindi naman nakalagay doon na kailangan tingnan namin yung recipient ng payment.
03:16So, Letoians answer that.
03:22Thank you so much.
03:22You
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