COA lost a ‘UN auditor’
“At no other time was there any issue of incompetence, because all of the commissioners were able to work as auditors.
On Christmas Eve, when God was about to give us His only begotten Son, Jesus, He brought with him to heaven, our most beloved father in CoA, Celso Gangan.
We need not shed a tear, “For God so loved the world, that He gave His only begotten Son, that whoever believes in Him should not perish, but have everlasting life.”
Twelve days before his death, on 12 December 2022, I wrote in this column the following story:
“On 10 November 1998, the United Nations elected the Commission on Audit of the Philippines, led by then CoA Chairman Celso Gangan to the United Nations Board of Auditors.
“Winning the election on the first balloting via landslide, the Philippines garnered 117 votes of the 178 voting members or 66 percent of the total votes cast. Pakistan received 33 votes, while re-electionist India got 26.”
“The administration of Celso Gangan may be considered the period of reason and achievements, with high regard and respect for established traditions, and the issuance of judicious, well-thought-out, and carefully crafted audit memoranda and circulars.
“The issuances are worthy of the respect of men in the government, private sector, and the academe. Furthermore, they were and still are constitutionally sound and legal.”
“At no other time was there any issue of incompetence, because all of the commissioners were able to work as auditors, they observed strictly Section 126 of Presidential Decree 1445, “to respect, protect, and preserve the independence of CoA;”
“Section 54, “to maintain complete independence, impartiality, and objectivity…in the performance of their duties; to present in their audit report factual matters accurately, completely and fairly.”
Celso Gangan was a lawyer and a certified public accountant. He was appointed as Chairman of the Commission on Audit by President Fidel V. Ramos on 25 March 1994 for a term that ended on 2 February 2001.
The CoA commissioners who worked with Chairperson Gangan in the Commission Proper were as follows:
Raul Flores, from
3 February 1997 to 2 February 2001;
Emmanuel Dalman, from 3 February 1999 to 2 February 2001;
Sofronio Ursal, from 25 March 1994 to 1999; and
Rogelio Espiritu, from 25 March 1994 to 2 February 1997.
Gangan strictly exercised his powers and functions as Chairman and Chief Executive Officer of the commission in accordance with Section 6 (3), Title I, of P.D. 1445; and Section 2, Rule II, 1997 Revised Rules of Procedures of the Commission on Audit.
He acted as the presiding officer of the Commission Proper, and Chief Executive Officer of the CoA responsible for the general administration of the Commission.
The commissioners strictly exercised their powers and functions in accordance with Section 5, Chapter I, Subtitle B, Title I, Book V, Administrative Code of 1987, Vol. II.
They assisted in the general administration of the Commission, upon proper delegation by the Chairperson. They also assisted in the review and evaluation of existing policies as well as in the formulation of new ones.
The only other UN Auditor of CoA who was elected by the United Nations to the UN Board of Auditors in 1983 was Justice Francisco S. Tantuico, Jr. who was appointed as CoA chairman by President Ferdinand Marcos in 1975. Chairman Tantuico passed away on the evening of 5 October 2017.
Both CoA chairpersons Francisco Tantuico and Celso Gangan, for getting elected by the world body into the exclusive UN Board of Auditors, gained for CoA and its select audit personnel the right and distinct honor to audit the United Nations accounts, the International Court of Justice and UN specialized agencies throughout the world.
“Winning the election on the first balloting via landslide, the Philippines garnered 117 votes of the 178 voting members or 66 percent of the total votes cast.