CEBU, Philippines - Money belonging to the Special Education Fund amounting to P615,000 that was used to pay a consultant hired by outgoing Mayor Socrates Fernandez was irregular, the Commission on Audit (COA) said.
Records show Mayor Socrates Fernandez entered into contract with lawyer Edwin Antepuesto from July 2009 to December 2012 as consultant on Human Resources and Personnel Actions and other related school board concerns.
Antepuesto’s honorarium, amounting to P15,000 a month, which comes from the SEF, has already received P615,000 from 2009 up to 2012.
But the audit commission said the transaction contravenes Section 163 of the Government Accounting and Auditing Manual and the Local Government Code, particularly the use of the SEF.
The audit body said the city should adhere to the provisions of the Local Government Code on the disbursement of the SEF.
Section 100 (Paragraph C) of the code states that the SEF, decided upon by the Local School Board, is for (1) construction, repair, and maintenance of school buildings and other facilities of public elementary and secondary schools; (2) establishment and maintenance of extension classes where necessary; and (3) sports activities at the division, district, municipal, and barangay levels.
“The SEF of the City of Talisay was depleted by P615,000.00 due to its improper utilization, resulting in the irregular disbursements of government funds,†the report read.
The report were signed by State Auditor IV Ma. Daisy Bercede and supervising auditor Delia Monte de Ramos.
In it’s three-page report, COA has directed city officials to explain the use of SEF for purposes other than its intended use.
If its justification is not tenable, the audit body said the amount of P615,000 shall be disallowed in audit and the persons who disbursed the amount will be held liable. (FREEMAN)