CEBU, Philippines - The Commission on Audit said there were additional violations committed in the anomalous withdrawal of the P5 million cash advance by the City Treasurer’s Office for Christmas street-lights last year.
A surprise cash examination by the team from COA-Cebu City, who looked into the transaction made by paymaster and executive secretary of the City Treasurer’s Office Julieta Marquita, revealed the disposition of the funds and the money withdrawn was not entirely spent for that purpose alone.
A source from COA said the transactions and documents attached to the liquidation report were not only spent for the Christmas streetlights and decorations but an amount was also spent for the snacks and meals of the personnel who did the decorating.
The source said the charges for snacks and food are not allowed because the specific purpose of the cash advance was for Christmas streetlights and decoration.
The cash examination, which is done upon the discretion of COA, is to determine if government funds were handled appropriately. It also determines if safeguards against fraud and loss of government funds were practiced.
City auditor Eva Cabrera said they cannot declare if there was a shortage of funds because the audit team is still in the process of itemizing all documents covering the disbursement of the funds.
“We will still determine if naa ba gyud shortage of funds ug naa ba gyud items nga angayan’g i-disallow,” Cabrera said.
But one thing that Cabrera pointed out was the procurement of streetlights and decorations were not done through public bidding, which is in violation of Section 10 of Republic Act 9184 which provides that “all procurement shall be done through competitive bidding.”
The COA, in their two-page report, already questioned the cash advances because it already violated the memorandum circular, which says that the cash advances are subject to pre-audit except those for payroll, intelligence funds, petty cash funds and those given for local travel expenses of officers and employees.
The government also said the transfer of the cash advance from Marquita to different heads of office is also a violation of Section 75 of Presidential Decree 1445, which states that “transfer of government funds from one officer to another shall, except as allowed by law or regulation, be made only upon prior direction or authorization, of the Commission or its representative.”
Cabrera said that since Marquita was responsible for the disbursement of funds to the 22 department heads for the Christmas street decorations, she will be held accountable.
Vice Mayor Joy Augustus Young earlier said that the incident should be a warning so they will remember what happened to acting city assessor Eustaquio Cesa, former city administrator Alan Gaviola and the late city accountant Edna Jaca, who were found guilty before the Sandiganbayan for approving the unliquidated cash advance of former paymaster officer Rosalina Badana worth P18.5 million.
However, Young also said Marquita should not take all the blame.
But Cabrera said the city government should also take action on command responsibility.
“If they feel unfair for Marquita, they should initiate and impose sanctions against Ofelia Oliva,” Cabrera said, referring to the city treasurer. — /BRP (FREEMAN)