Local gov’t provisions for COA mandated by law

This is in reaction to Frank C. Cabanatan’s letter titled “A ‘prostitute’ local officials run to.” (Inquirer, 6/16/11)

Cabanatan hinted that the Commission on Audit (COA) has been tolerating or is part of a “conspiracy” in the misuse of the Local Development Fund for the reason that “COA auditors are well provided with travel allowances and office supplies (subject to conversion) in the annual or supplemental budgets of LGUs.”

By way of clarification, the Government Auditing Code of the Philippines (PD 1445) mandates the audited agency to provide the COA auditors with “suitable and sufficient office space together with supplies, equipment, furniture and other necessary operating expenses for its proper maintenance, including expenses for travel and transportation.” [Section 20(1)] Thus, the provisions for such travel allowances and supplies to the auditors are within legal bounds.

Nevertheless, the imputation of wrongdoing in the use of these resources, allegedly through “conversion,” is worth looking into by the COA. However, an indictment of the whole COA organization appears irresponsible and unfair especially since not a bit of evidence or hint of the Local Government Units (LGUs) or auditors involved has been presented. The COA audits about 1,700 LGUs and 42,000 barangays.

We sincerely encourage Cabanatan to offer evidence or specify the agencies or auditors involved so that the appropriate COA office can initiate the investigation.

—ROLANDO S. MACALE, director, Public Information Office, Commission on Audit