MANILA, Philippines — Ombudsman Samuel Martires yesterday defended his call to lawmakers to delete a provision in the annual General Appropriations Act (GAA) requiring the publication of the Commission on Audit (COA)’s Annual Audit Reports or AARs on government agencies.
In a statement, the Office of the Ombudsman pointed out that AARs are not yet final as these can still be appealed before the COA all the way to court.
“The ombudsman assures that it is not protecting erring and corrupt government officials and employees with its firm belief that only the final audit report ought to be published and shared with the public since the Annual Audit Report could still be taken up on appeal before the Commission on Audit en banc and the court,” the statement read.
In a phone interview with reporters yesterday, Martires explained that he just does not want government officials to be subjected to “trial by publicity” with the release of the AARs.
“What I would like to avoid is the trial by publicity. Even us, in the Office of the Ombudsman, we do not say a word, when we file a case. Once we release our decision, which the media usually publishes, that’s it, you would no longer hear anything from us, because I don’t want to resort to prosecution by publicity,” he said in Filipino.
During the hearing of the ombudsman’s P5-billion proposed budget for 2024 before the House of Representatives appropriations committee last Monday, Martires made an unsolicited suggestion to lawmakers to remove a provision in the GAA requiring the publication of the COA’s audit observation memorandum (AOM).
Reporters covering COA sought clarification from Martires as it has never been the agency’s practice to release to the public nor to upload on its website any AOM.
Rather, AOMs are directly sent by the COA to concerned government agencies.
In his statement, Martires clarified that what he meant during the budget hearing was the publication of AARs.
“The ombudsman mentioned that the audit observation memorandum ought not to be published when what he meant was the annual audit report. The ombudsman wants to clarify this matter,” the statement read.
The COA issues an AOM to government agencies to notify them of specific transaction or fund disbursement that state auditors find questionable. This is to give the concerned government agency a chance to explain their transaction or disbursement and submit supporting documents.
The AOM is usually accompanied with a notice of suspension (NS), which may mature to a notice of disallowance (ND) if state auditors still find the justification and supporting documents insufficient.
An ND legally compels government officials found responsible for the fund disbursement to return the disallowed amount.
Nonetheless, the AOM, NS and ND are never published by the COA for public access.
Meanwhile, AARs are regularly uploaded by the COA on its website, accessible to the public, around the early to the middle part of every succeeding year in accordance with the audit body’s mandate under the Constitution and the annual GAA.
Article IX-D, Section 3 of the 1987 Constitution states that “no law shall be passed exempting any entity of the government or its subsidiary in any guise whatever, or any investment of public funds, from the jurisdiction of the Commission on Audit.”
Article IX-D, Section 4 of the Constitution states that the COA “shall submit to the President and Congress, within the time fixed by law, an annual report covering the financial condition and operation of the government, its subdivisions, agencies and instrumentalities, including government-owned and controlled corporations, and non-government entities subject to its audit.”
The STAR sought a statement from the COA regarding Martires’ call to lawmakers, but it has yet to reply.
Nonetheless, the COA earlier maintained that AARs undergo a stringent process before publication.
At a Senate hearing in 2021 in connection with the COA’s adverse findings on the Department of Health’s inefficient utilization of P67.32 billion intended for COVID-19 pandemic response, then COA chairman Michael Aguinaldo explained that before a copy of an AAR is transmitted to the audited agency and uploaded on the COA website, several meetings as well as an exit conference between the audit team and the management of the concerned agency were held.
Contradiction
Martires’ proposal to bar the release of the audit reports to the public did not sit well with several lawmakers and activist groups, saying that it contradicts his office’s mandate to fight corruption in the government.
In 2020, he issued a memorandum barring his office from releasing to the public, including members of the media, the statement of assets, liabilities and net worth of public officials, unless there is a notarized letter of authority from the SALN declarant.
In 2021, Martires proposed to the House of Representatives to amend Republic Act 6713 or the Code of Conduct and Ethical Standards for Public Officials and Employees to include a phrase that would effectively penalize anyone who makes commentaries on the SALN of a public official.
Still, the ombudsman yesterday maintained that his office is “fully committed” to its mandate of protecting the public against corruption. - Marc Jayson Cayabyab