COA asks 10 Badian officials for refund of allowances

Members of the Municipal Council of Badian town who failed to attend weekly sessions are asked to refund the allowances they received in 2013.

The Commission on Audit found that Representation and Transportation Allowance were paid to members of the legislative body who failed to attend the weekly sessions thereby rendering the expenditure irregular.

“Verification and review of the ledger, cash and check disbursement journals, payrolls and other supporting documents from January to December 2013, we noted that the members of the Legislative who were absent in certain sessions were paid RATA amounting to P271,600.00 or 122 days,” read the 2013 audit report.

Item 7.5 of Local Budget Circular No. 103 dated May 15, 2013, states that, officials who, by the nature of their official functions, adopt a work schedule other than the usual eight hours per day, forty hours per week, such as the members of the local sangguniang, RATA shall be pro-rated based on actual work/attendance of the official vis-àvis the work schedule or performance standards prescribed by law or by competent authority.

The Municipal Council is mandated to conduct a regular session once a week or four regular sessions per month.

“However, in the verification of their claim from January to December 2013, we noted that no deductions were made for the absences of the SB members from January to May 2013 while the June to December were already deducted by the Accountant in the payroll,” COA said.

Vice Mayor Fructuoso A. Caballero has an overpaid amount of P20,800 for eight absences, Councilors Carmencita L. Lumain has P19,800 for nine absences, Jerome Christian V. Librando has P37,400 for 17 absences, Paris D. Pableo has P26,400 for 12 absences, Evangeline A. Tabanao has P17,600 for eight absences, Elvin A. Villarin has P37,400 for 17 absences, Nicanor S. Silvano has P17,600 for eight absences, Jose C. Lapaz has P17,600 for eight absences, Edwin S. Celeste has P19,800 for nine absences, Roberto D. Librando has P30,800 for 14 absences, and Kyrene Vesta A. Tabanao has P26,400 for 12 absences.

The Municipal Accountant informed the audit team that the RATA for the months of January to May 2013 were not deducted because he received the circular in May and the payroll for the month was already paid.

Meanwhile, the collecting officer of the Bureau of Internal Revenue and the Municipal Local Government Operations Officer V assigned in the municipality are also asked to refund the allowances they received from the municipality.

COA said the BIR collecting officer was granted monthly honorarium of P 3,000 per month or P36,000 in a year without authority while the MLGOO also received RATA at P12,000 or a total of P144,000 in a year.

COA said the BIR collecting officer is not allowed to claim honorarium while the MLGOO is entitled to honorarium and not RATA.