Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1868059
                    [Title] => Landbank clarifies GOCC allowances issue
                    [Summary] => We wish to clarify the article “COA flags P710.59 M allowances of GOCC execs” which came out in your October 31, 2018 issue.
                    [DatePublished] => 2018-11-13 00:00:00
                    [ColumnID] => 0
                    [Focus] => 1
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Letters to the Editor
                    [SectionUrl] => letters-to-the-editor
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1509175
                    [Title] => COA: Carcar has no docs to justify P40M GAD fund
                    [Summary] => 
The Commission on Audit has questioned Carcar City’s use of P40 million Gender and Development budget for last year, saying it could not validate how the funds were utilized as the city failed to furnish supporting documents.

                    [DatePublished] => 2015-10-09 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1505925
                    [Title] => Graft raps filed against mayor of Ubay, Bohol
                    [Summary] => 
The incumbent mayor of Ubay town in Bohol is now facing criminal and administrative charges over the alleged anomalous purchase of transformer and furniture during his time as vice mayor.

                    [DatePublished] => 2015-09-30 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Freeman Region
                    [SectionUrl] => region
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1481833
                    [Title] => COA to Bantayan officials: Refund P100T ‘illegally’ distributed honorarium
                    [Summary] => 
The Commission on Audit ordered Bantayan officials to direct election officers and some town employees to return the more than P100,000 honoraria given to them “without legal basis.”

                    [DatePublished] => 2015-07-27 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1427780
                    [Title] => COA asks city to explain
                    [Summary] => 
The Commission on Audit has called the attention of the Cebu City government on the non-implementation of 128 projects under the Annual Investment Plan worth P550.42 million in 2014.

                    [DatePublished] => 2015-02-26 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445297
                    [AuthorName] => Kristine B. Quintas/ATO
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 1425050
                    [Title] => ROW blamed in projects delay
                    [Summary] => 
The Department of Engineering and Public Works has blamed the problems in road-right-of-way acquisition as the main reason why over P600 million worth of infrastructure projects of the Cebu City government last year were unimplemented, terminated and delayed.

                    [DatePublished] => 2015-02-18 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445445
                    [AuthorName] => Kristine B. Quintas/FPL
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1424662
                    [Title] => ‘Deficiencies’ found in city projects
                    [Summary] => 
The Commission on Audit has pointed out certain “deficiencies” in the implementation of infrastructure projects worth P629.5 million in Cebu City last year.

                    [DatePublished] => 2015-02-17 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445637
                    [AuthorName] => Kristine B. Quintas/JMO
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1419322
                    [Title] => COA assails Cebu City’s P4.4M payment to firm
                    [Summary] => 
The Commission on Audit says the Cebu City government has contravened certain laws when it paid P4.4 million to a contractor despite lack of documents.

                    [DatePublished] => 2015-02-02 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445637
                    [AuthorName] => Kristine B. Quintas/JMO
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 1403328
                    [Title] => 5 Bukidnon town execs, COA auditor face graft raps
                    [Summary] => 
Five local town officials in Bukidnon and a state auditor from the Commission on Audit (COA) are now facing graft charges for the alleged irregular purchase of heavy equipment worth P14 million in 2004, the  Office of the Ombudsman said on Tuesday.

                    [DatePublished] => 2014-12-16 14:28:18
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1262583
                    [AuthorName] => Dennis Carcamo
                    [SectionName] => Nation
                    [SectionUrl] => nation
                    [URL] => http://media.philstar.com/images/the-philippine-star/nation/20140802/office-of-the-ombudsman.jpg
                )

            [9] => Array
                (
                    [ArticleID] => 1345376
                    [Title] => Capitol spent for fuel for private vehicles?
                    [Summary] => 
Did the provincial government spend for fuel for private vehicles?

                    [DatePublished] => 2014-07-12 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

        )

)

Audit Observation Memorandum

Array
(
    [results] => Array
        (
            [0] => Array
                (
                    [ArticleID] => 1868059
                    [Title] => Landbank clarifies GOCC allowances issue
                    [Summary] => We wish to clarify the article “COA flags P710.59 M allowances of GOCC execs” which came out in your October 31, 2018 issue.
                    [DatePublished] => 2018-11-13 00:00:00
                    [ColumnID] => 0
                    [Focus] => 1
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Letters to the Editor
                    [SectionUrl] => letters-to-the-editor
                    [URL] => 
                )

            [1] => Array
                (
                    [ArticleID] => 1509175
                    [Title] => COA: Carcar has no docs to justify P40M GAD fund
                    [Summary] => 
The Commission on Audit has questioned Carcar City’s use of P40 million Gender and Development budget for last year, saying it could not validate how the funds were utilized as the city failed to furnish supporting documents.

                    [DatePublished] => 2015-10-09 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [2] => Array
                (
                    [ArticleID] => 1505925
                    [Title] => Graft raps filed against mayor of Ubay, Bohol
                    [Summary] => 
The incumbent mayor of Ubay town in Bohol is now facing criminal and administrative charges over the alleged anomalous purchase of transformer and furniture during his time as vice mayor.

                    [DatePublished] => 2015-09-30 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Freeman Region
                    [SectionUrl] => region
                    [URL] => 
                )

            [3] => Array
                (
                    [ArticleID] => 1481833
                    [Title] => COA to Bantayan officials: Refund P100T ‘illegally’ distributed honorarium
                    [Summary] => 
The Commission on Audit ordered Bantayan officials to direct election officers and some town employees to return the more than P100,000 honoraria given to them “without legal basis.”

                    [DatePublished] => 2015-07-27 10:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [4] => Array
                (
                    [ArticleID] => 1427780
                    [Title] => COA asks city to explain
                    [Summary] => 
The Commission on Audit has called the attention of the Cebu City government on the non-implementation of 128 projects under the Annual Investment Plan worth P550.42 million in 2014.

                    [DatePublished] => 2015-02-26 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445297
                    [AuthorName] => Kristine B. Quintas/ATO
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [5] => Array
                (
                    [ArticleID] => 1425050
                    [Title] => ROW blamed in projects delay
                    [Summary] => 
The Department of Engineering and Public Works has blamed the problems in road-right-of-way acquisition as the main reason why over P600 million worth of infrastructure projects of the Cebu City government last year were unimplemented, terminated and delayed.

                    [DatePublished] => 2015-02-18 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445445
                    [AuthorName] => Kristine B. Quintas/FPL
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [6] => Array
                (
                    [ArticleID] => 1424662
                    [Title] => ‘Deficiencies’ found in city projects
                    [Summary] => 
The Commission on Audit has pointed out certain “deficiencies” in the implementation of infrastructure projects worth P629.5 million in Cebu City last year.

                    [DatePublished] => 2015-02-17 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445637
                    [AuthorName] => Kristine B. Quintas/JMO
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [7] => Array
                (
                    [ArticleID] => 1419322
                    [Title] => COA assails Cebu City’s P4.4M payment to firm
                    [Summary] => 
The Commission on Audit says the Cebu City government has contravened certain laws when it paid P4.4 million to a contractor despite lack of documents.

                    [DatePublished] => 2015-02-02 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1445637
                    [AuthorName] => Kristine B. Quintas/JMO
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

            [8] => Array
                (
                    [ArticleID] => 1403328
                    [Title] => 5 Bukidnon town execs, COA auditor face graft raps
                    [Summary] => 
Five local town officials in Bukidnon and a state auditor from the Commission on Audit (COA) are now facing graft charges for the alleged irregular purchase of heavy equipment worth P14 million in 2004, the  Office of the Ombudsman said on Tuesday.

                    [DatePublished] => 2014-12-16 14:28:18
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 1262583
                    [AuthorName] => Dennis Carcamo
                    [SectionName] => Nation
                    [SectionUrl] => nation
                    [URL] => http://media.philstar.com/images/the-philippine-star/nation/20140802/office-of-the-ombudsman.jpg
                )

            [9] => Array
                (
                    [ArticleID] => 1345376
                    [Title] => Capitol spent for fuel for private vehicles?
                    [Summary] => 
Did the provincial government spend for fuel for private vehicles?

                    [DatePublished] => 2014-07-12 00:00:00
                    [ColumnID] => 0
                    [Focus] => 0
                    [AuthorID] => 
                    [AuthorName] => 
                    [SectionName] => Cebu News
                    [SectionUrl] => cebu-news
                    [URL] => 
                )

        )

)

abtest