Righting an aberration

Former President Noynoy Aquino’s special project, which was the Commission on Audit (CoA) review of the Priority Development Assistance Fund (PDAF) for 2007 to 2009 that targeted his perceived political enemies, caused widespread weakening of government institutions.

The CoA audit paved the way for the P10 billion pork barrel scam probe, which obtained for Aquino Daang Matuwid trophies in the detention of three senators.

Retired CoA auditors said injustice was committed by both CoA chair Grace Pulido-Tan and Commissioner Heidi Mendoza when in the conduct of the audit and rendition of the PDAF report, both committed breaches of constitutional provisions, auditing laws, rules and regulations, among which included:

• Commission on Audit Resolution 97-006 dated 28 January 1997. This resolution provided that “No CoA audit report of whatever nature shall be released to any person until a copy of said audit report has been officially transmitted to and received by the head of the government agency being audited. The purpose hereof is to give the officials adversely affected in the report with sufficient opportunity to explain their side and also to ensure that no fact or data material to the audit finding is omitted in the report.”

On the basis of this resolution, any lawmaker may file a resolution demanding for the resignation of both Tan and Mendoza for the premature, gradual, selective and biased release of the Special Audit Report on the PDAF of members of Congress, according to the senior auditors.

Both also made remarks, comments and opinion through radio, television and print media, which preempted the CoA Commission Proper in its decision-making function, and which undoubtedly by incontrovertible evidence cast doubt on their impartiality and objectivity and thereby disqualifying themselves from participating in the deliberation of the cases involving alleged findings on the special audit of the PDAF of lawmakers;

• Sections 2 and 4, Article IX-D of the 1987 Constitution.

The unnumbered memorandum circular dated 10 May 2013, on designation of responsibilities of commissioners and implementing rules, signed by Tan, is a violation of the creation of the CoA as a collegial body. The circular designated Mendoza exclusively in charge in the audit of the PDAF.

After three years and four months of auditing P41.038 billion out of P115.95 billion of the pork barrel of lawmakers, Tan and Mendoza came out with their special audit report without a single disallowance in violation of their constitutional duty to disallow and settle the misappropriation and malversation of public funds and property released for members of Congress;

• Code of Ethics for Government Auditors promulgated on 1 October 1986 and adopted under CoA Resolution 86-50.

Both Tan and Mendoza violated this code when they exhibited partiality and partisan political leanings by their testimonies, comments and activities that promote vested interests, which are prohibited by law and this code.

Any violation or infraction of the code of ethics for state auditors partakes of the nature of an administrative offense under the Civil Service Law and shall be grounds for disciplinary action against the erring government auditor in accordance therewith without prejudice to the corresponding criminal action under appropriate penal laws as may be warranted in the premises.

• Section 126, Presidential Decree 1445, or the Auditing Code of the Philippines that provides for the Commission’s independence. “It shall be the duty of every person to respect, protect and preserve the independence of the Commission.”

• Section 127, Presidential Decree 1445, or the Auditing Code of the Philippines. Administrative disciplinary action. “Subject to rules and regulations as may be approved by the President, any unjustified failure by the public officer concerned to comply with any requirement imposed in this Code shall constitute neglect of duty and shall be a ground for administrative disciplinary action against the said public officer who, upon being found guilty thereof after hearing shall be meted out such penalty as is commensurate with the degree of his guilt in accordance with the Civil Service Law.”

Art Besana, who is spearheading calls for an overhaul of CoA processes to weed out the vestiges of the politics of vendetta, said the audit of the PDAF turned out to be the most expensive, useless and wasteful audit ever undertaken by CoA in its more than 117-year history as an institution.

It was also the most damaging to the reputation and standing of CoA as an institution.

The undertaking was also most destructive to the Senate and the House of Representatives, and the Department of Budget and Management.

“It will take decades for the present administration to restore the old glory of CoA as the then

General Auditing

Office under

Auditor General

Pedro Gimenez and his immediate successors,” according to Besana.

The PDAF audit report, in sum, is the visible, solid and incontrovertible evidence of selective justice under Aquino and the incompetence and bias of both Tan and Mendoza.

“The

audit of the PDAF turned out to be the most expensive, useless and wasteful audit ever undertaken by CoA in its more than 117-year history as an institution.

“Both also made remarks, comments and opinion through radio, television and print media, which preempted the CoA Commission Proper in its decisionmaking function.