CEBU, Philippines - Of the total money in question, about P104 million was payment of wages of 1,222 personnel classified as JOs, but the validity and necessity of such disbursements could not be determined because these were not supported with appropriate documents, as required by law, before payments are made for such.
COA said all of the 1,222 JOs were assigned to the Office of the Governor, but the wage disbursement for them did not show the actual place or assignment in which their services where rendered, and not a single duly verified accomplishment report on the work rendered was submitted to verify the wage claim.
The auditors also noted the improbable entries in the daily time records (DTRs), which showed the exact time of 8am and 1pm (for time-ins) and 12nn and 5pm (time-outs) every day and every month.
Daily overtime for one year?
The COA further noted excessive record of overtime (OT) pay for several Capitol personnel, totaling P7,680,410.30. This was also disallowed by COA because the OT payroll was approved by the provincial administrator, who COA said has no authority to approve it.
Several personnel from three offices rendered improbable overtime works, COA also said. Some in the Accounting and Treasurer’s Offices got an average OT of five to seven hours daily and 12 hours during Saturdays and Sundays for the whole year.
Others in the Bids and Awards Committee (BAC) office also rendered OT at exactly the same number of hours every month for the entire year, even during months when there were no bidding activities.
COA said the claims for OT pay for these offices were recurring and the payroll made every month exactly reflected the same number of hours and amount per employee, resulted in an excess of the allowable OT pay of 50 percent of their basic annual salary.
COA also ordered the reimbursement of about P1.65 million in honoraria that were overpaid to members of the BAC and its Technical Working Group. Of the 29 awarded procurement contracts, the BAC members should have received only P493,000 in 2012 but they were paid in six payrolls totaling P2.15 million instead, it said.
Guidelines, procedural lapses
A total of 17 significant findings were pointed out further by the COA, such as non-utilization of certain funds particularly the P41,924,908.35 for Local Disaster Risk Reduction Management Plan that was not deposited in its supposed Trust Fund as prescribed by law. Another were the lack of guidelines in extending donations to individuals or groups and the Capitol’s scholarship program, which according to COA should be voided due to doubts of favoritism.
In response to the COA’s findings, Gov. Sharee Ann Tan–Delo Santos thanked the auditing team for bringing the issues out to her knowledge, and assured the agency that she will take up all the recommendations made. (FREEMAN)