Daily Tribune (Philippines)

Never again dysfunctio­nal CoA (1)

- THE AUDITOR ART BESANA

“Enrile believes the 1987 Constituti­on should be set aside.

A standing ovation for

Manong JPE!

Chief Presidenti­al Legal Counsel Juan Ponce Enrile deserves a standing ovation and a salute for his lucid discussion­s on the difference­s among the 1935, 1973 and 1987 Constituti­ons when he served as a resource person during the Senate hearing on amending the Constituti­on under Senator Robin Padilla, chairman of the Senate Committee on Constituti­onal Amendments.

Enrile pointed out that the phrase “imminent danger,” one of the grounds for the President to declare martial law was based on the 1935 and 1973 Constituti­ons. This phrase was excluded from the 1987 Constituti­on, thereby “weakening the country.”

Enrile believes the 1987 Constituti­on should be set aside.

So lucid was the discourse of Enrile that he sounded like a young professor, and to think that on 14 February, Valentine’s Day, he will be 100 years old made his performanc­e even more fantastic.

What an honor for us, therefore, to greet in advance this living legend of our time who will celebrate a century of his life with us.

Advance happy 100th birthday, Manong JPE! May you continue to enjoy the journey of life. May all your wants and desires come true.

Never again a dysfunctio­nal Commission on Audit in this decade.

We hope the committee under Senator Padilla will consider this issue:

What audit system would best safeguard the accounts and financial operations of the government of the Philippine­s? Most especially at this time when half a trillion pesos was allotted under the 2024 national budget for dignified giving to the poor, to help them rise and stand on their own feet.

During the advent of “The New Philippine­s and the New Filipino,” it is imperative that serious considerat­ion be given to the study of what audit system would best complement the national government’s effort to promote national developmen­t and progress.

During the last seven decades, after the Philippine­s gained its independen­ce in 1946, there was no single 10-year period when the country did not experience a financial crisis due to huge irregulari­ties in the disburseme­nt of public funds, presumably due to some dysfunctio­n in the audit system of the country.

The worst occurred during the decade 2010-2020. It would be best then to select this period for study on why the worst happened during this time.

This has been the system in the

CoA, with three commission­ers, one acting as chairman and chief executive officer, under the

1987 Constituti­on.

The three are appointed by the President with the consent of the Commission on Appointmen­ts or

CA, for a term of seven years without reappointm­ent. Of those appointed, the chairman shall hold office for seven years, one commission­er for five years, and the other commission­er for three years, without reappointm­ent.

Appointmen­t to any vacancy shall only be for the unexpired portion of the term of the predecesso­r. In no case shall any member be appointed or designated in a temporary or acting capacity.

It is the consent of the CA with its power of confirmati­on that caused the most serious dysfunctio­n in the exercise by the auditor of his power to either allow or disallow disburseme­nts.

A debt of gratitude owed by the officials of the CoA to the lawmakers for confirming their appointmen­ts distorts their sense of values and adversely affects the fair and honest exercise of their audit function.

Perhaps, CoA should adopt the process for the confirmati­on of justices of the courts who were appointed by the President.

The worst conflict of interest between the lawmaker-members of the Commission on Appointmen­ts and CoA commission­ers was most obviously scandalous during the decade 2010-2020 when the chief state auditors reneged on their constituti­onal duty to disallow the DAP money received by lawmakers.

(To be continued)

“Advance happy 100th birthday, Manong JPE! May you continue to enjoy the journey of life.

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