Is the COA an effective watchdog?

Some years back, one municipality in southwest Cebu had the gall in granting its government personnel - from the Mayor down the lowest worker - a bonus of P100T each. In COA's regular post-audit, the anomalous transaction was shot down as highly illegal.

But until now, there has been no news about the case allegedly filed before the Ombudsman. It's a classic case of justice delayed, justice denied. Many similar anomalies have been consistently discovered by COA, especially during the post-audit of the LGUs. But more often than not, the COA now appears very timid in going after the wastrels of government funds. And those filed with the Ombudsman, or the regular courts, have languished in "siyam-siyam" delays and inaction.

Decades ago, city/town mayors and treasurers were on tiptoes - "nagkingking sa auditor" - whose audit reports had exuded utmost fear. For the careless treasurer, every expense voucher was a potential subject of future "suspension of accounts" if found later as irregular, illegal, and/or not according to Hoyle, and would ultimately be chargeable to his retirement benefits. To avoid it, the treasurer had to be very meticulous in passing expense vouchers and in paying them.

But now, the treasurer may wash his hands off, and shift any accountability to the city or municipal accountant which now is a separate office from the treasury. The treasurer acts like a "politico" by being cavalier in disbursement of funds, claiming that his task is now ministerial.

It has become SOP that in post-audit of government accounts by COA, there is none with perfect compliance with the laws and regulations in public funds management.

Common irregularities are: Millions of unliquidated cash advances in violation of the laws and regulations, many of the debtors already retired or have died; violation of the 45% or 55% limitations for personnel services, depending on the LGU class; disregard of the 20% provision for development projects from the internal revenue allotment; disbursements not supported by proper documents; over-payments of salaries for past legislative members, as in the case of Mandaue City; abuse of power in spending for fiestas, seminars, conferences, travel galore/lakbay aral, and celebratory wastage of funds; abuse in granting bonuses, allowances, cash gifts, etc. even to "consultants" who are non-organic personnel, and other over-spending.

Time was when LGU executives and treasurers strictly followed the laws and regulations on public fund spending, such as, the Revised Administrative Code, the Auditor's manual, the Manual of Instructions to Treasurers, and later the Government Accounting and Auditing Code. The treasurers then, for their protection, did not easily succumb to the whims of LGU executives.

Until lately, there is no easing off in over-spending. To quote a barrio wiseacre: "Whosoever care to be miserly when the money they're wasting isn't theirs?" Let the president go on a junket, like sickened with wanderlust, and waste the people's money; anyway, her P2.6 B travel extravagance is just about P1.5B in excess of what had been budgeted in all her tenure.

Now nearing December as the end of the fiscal year, national agencies and the LGUs are marshalling "savings" to give themselves "cash gifts" and other extra benefits from the public coffers. No matter what COA finds in post-audit as illegal, irregular, or whatever modifiers COA may use, none has been penalized as yet for their UCA, or over-payment, excessive travels, or shortage of funds. At worst, they self-admonish themselves that any orders to "pay back" could be done in mere trickles from their monthly pay, and no interest. In short, they are no longer afraid of COA's weak stance to protect public funds. COA now only comes in post audit, or after the fact of over-spending - fait accompli - like closing the barn after the horse had escaped on a lam.

What about the protracted restoration of the pre-audit of certain transactions? "No epek", says the corner barber, if the employees manning it are of the same breed… Hie them to court and let them pay every centavo they've wasted as if their own.

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