THE Commission on Audit has denied the appeal of officials of the Department of Agriculture-Regional Filed Unit No. 11 (DA-RFU 11) seeking the lifting of the disallowance issued against the use of Malampaya fund for reimbursement of meals and snacks totaling PP830,423.73 in 2008 and 2009.
In its six-page decision, the COA Commission Proper did not only affirm the notice of disallowance but said the entire reimbursed amount of P1.27 million was illegally spent and should be disallowed.
Based on records, former DA RFU 11 regional executive director Roger Chio filed for reimbursement of extraordinary and miscellaneous expenses (EME) covering the period from December 24, 2008 to May 20, 2009 for P1.269 million.
The sum included P1.07 million representation expenses; P58,770 office supplies; P36,000 extraordinary expenses; and P35,022 for vehicle repairs.
However, the audit team issued a notice of disallowance after its review revealed that P599,516.17 was spent on “various fruits, fish, and delicacies” while P230,907.56 was supposedly spent for “meals” although auditors found irregularities on the receipts submitted.
Some of the receipts did not indicate that the payments were made for the DA, the retained copies of the traders differed from the liquidation documents, and the supposed establishments could not be located at their given addresses.
Held liable were Chio, regional technical director Romulo Palcon, Finance Division chief Alma Mahinay, administrative officers Ma. Lorna Jamora and Gilda Cordero, regional accountant Mariflor Garcia, accountants Josefina Ladaga and Marypaz Ramires, cashiers Crispina Lopez and Corazon Ebero, administrative aide Roy Jose Pascua, agriculture technologist Elizabeth Torio, engineer Ricardo Oñate Jr., administrative assistant Rosalina Prochina, and staff Ma. Dulce Corazon Domingo.
The COA regional director excluded Prochina, Lopez, Ebero and Domingo from the disallowance after a review of the audit documents.
For the rest of the officials, the commission said their liabilities are determined on the basis of their participation in the disallowed transaction.
“The disallowed transaction pertains to the reimbursement mostly of meals, assorted fruits, fish for visitors from DA Central Office, and snacks, the payment of which was sourced from the Malampaya fund. This constitutes an improper use of the fund,” the COA pointed out.
But it added that even the non-food expenses were likewise charged against the Malampaya fund and were deemed improper.
“The total EME paid in the amount of P1,268,955.45 was sourced entirely from the Malampaya fund. The expenses do not fall under any rice self-sufficiency program of the government. As it is, the use of the Malampaya fund for the payment of EME is illegal,” it added.
