PHITO ANG KWENTO NG LIQUIDATION BY CERTIFICATION PRACTICE OF SENATE PER COA REPORT IN 2012
If you have watched the interview of Former COA Grace Pulido-Tan with Winnie Monsod, ito po mas in detail makikita sa 2012 COA Audit Observations sa Senate of the Philippines kung paano nila ginagawa ang liquidation by certification.
COA stated the following:
One of the declared policies of the government for good governance is “transparency of government transactions.” It is one of the effective measures against graft and corruption. Further, it promotes fiscal integrity in the administration of government funds.
Sec. 4(6) of PD 1445 provides that claims against government funds shall be supported with complete documentation. In addition, Sec. 63, Accounting for moneys and property received by public officials, provides:
“Except as may otherwise be specifically provided by law or competent authority all moneys and property officially received by a public officer in any capacity or upon any occasion must be accounted for as government funds and government property….”
Review of the documents revealed that, annually, each Senator is provided with a monthly budgetary allocation, which serves as a basis for securing regular cash advances for MOOE, for his/her office and the Committee to which he/she holds Permanent Committee Chairmanship/membership. However, whenever deemed necessary, a Senator may request additional cash advances for MOOE or re-align some items on the budget, provided it will not exceed his/her annual budgetary allocation.
(Comment: In the annual itemized report of COA for each Senator, this MOOE is indeed reflected there, see example for 2020 Miscellaneous Expenses allocated to each Senator. Take note JUST FOR 1 YEAR ito, how much more for other yearssss? See the example for Risa Hontiveros)
According to COA in this 2012 report:
They have noted that there was a P236 million which was funded by way of augmentation effected through realignment.
The amount of P263,408,768.46 was expended for Traveling, Committee Hearing, Subscription Expense, Extraordinary Expense, Miscellaneous Expense and Other Maintenance and Operating Expenses.
(Well, kung tutuusin this amount if compared to the recent years and they are still having the same practice- di hamak na mas malaking amount na ito, and by the way ang House may YEARLY realignment in billions pa, see my other post here)
The report further stated:
Liquidation reports of the Senators for the cash advances on Maintenance and Other Operating Expenses (MOOE) for their respective offices and their Permanent Committee Offices WERE NOT supported with complete documentary requirements as required under existing rules and regulations, BUT BY CERTIFICATION ONLY.
"All Liquidation Reports/Reports of Disbursement pertaining to these cash advances were submitted to the Legislative Accounting Office within the prescribed period. However, our examination revealed that these were not supported by necessary documentary requirements, such as official receipts, plane tickets, itinerary of travel, office order, and certificate of travel completed. In lieu of the required supporting documents a “certification stating that his/her office incurred such expenses in relation to his/her official legislative functions” was issued by the concerned Senator. Records also disclosed.
Records also disclosed that in December 2012 the Senate President (SP) released additional MOOE in the amount of P1.618 million each to 18 Senators which were also liquidated thru submission of certifications stating that the said funds were utilized for other MOOE. These funds were sourced from the savings of the Senate budget for MOOE. We also took note of the liquidation of the Office of the SP thru certification of the P250,000 additional MOOE given to each Senator also in December 2012 charged against the budget allocation of the SP (which per media account is a Christmas bonus given by the SP to each Senator).
The practice of submitting certifications to liquidate cash advances for MOOE was anchored on Senate Committee on Accounts Resolution No. 98-001 dated July 1998, which was reiterated in Senate Concurrent Resolution No. 10, and adopted by the Senate on 24 August 2011. The said Concurrent Resolution specifically states,
“in recognition of the delicate and unique nature of the functions, operational and organizational structures of the Senate, the House of Representatives, the Commission on Appointments and the Senate and House Electoral Tribunals, the Commission on Audit has consistently allowed the current system of liquidation by way of certification, duly signed by each Senator and Member of the House of Representatives, that such amounts allocated to each Member of Congress as part of their Maintenance and Other Operating Expenses (MOOE) were utilized or expended in the performance of their legislative functions”.
(Wow, they are so SPECIAL. They are EXCEPTION to the rule)
When Auditor called the attention of the Chief of the Legislative Accounting Services (LAS) regarding reservation in accepting and approving liquidation by mere issuance of certifications...ANONG SABI NG MGA SENATORS THAT TIME?
"In response, the Senators said that this practice of issuing certifications was reiterated in the aforementioned Senate Concurrent Resolution."
In spite of the audit directives to submit liquidation vouchers for transactions covering CY 2012, no documents were submitted to support the liquidation vouchers, except those submitted by SP Juan Ponce Enrile, and Senators Panfilo Lacson and Vicente Sotto III, thus, the validity of the transactions cannot be ascertained.
(So, Enrile, Lacson and Sotto submitted some liquidation vouchers, but WERE THEY COMPLETE? Only for 2012? WHAT ABOUT OTHER YEARS?)
HOW TO END THE LIQUIDATION BY CERTIFICATION?
The agency commented that Senators have been liquidating their cash advances through certification in conformity with Senate Committee on Accounts Circular No. 93-001 dated July 1993, as amended by Senate Committee on Account Circular No. 98-001 dated July 1998 and reiterated in Senate Concurrent Resolution No. 10 which was adopted on 24 August 2011. The regulation will remain valid and enforceable UNTIL A RESOLUTION IS PASSED REPEALING IT OR UNTIL THE SUPREME COURT DECLARES IT TO BE INVALID. They also added that what the COA prescribed would be impossible to comply. The management further stated that said practice goes a long way back and done through proper policies and procedures of accountability formulated by the Chamber and was never questioned by COA.
WHAT HAPPENED SINCE THEN?
I did check if the Concurrent Resolution No 10 was rescinded by Congress. But I COULD NOT FIND ANYTHING. NONE. WALA. Actually sinabi ni Ping Lacson in 2013 that they would rescind it...PERO WALA TALAGA AKONG MAKITA.
In fact in 2019, there was another Senate Memorandum Circular 2019-01 by Tito Sotto asking the COA for consideration to liquidate their MOOEs by CERTIFICATION only.
ASKING AGAIN!
Grabe talaga! They wanted to be an exception to the rule. I have seen one report by GMA News that COA allowed them to liquidate by certification up to P500,000.00. Half a million!
How could COA allow this, if indeed true?
The question really is right now, HOW MUCH OF THE TENS OF MILLIONS OF MOOES ALLOCATED TO EACH SENATOR IS LIQUIDATED BY CERTIFICATION?
CONGRESS OF THE PHILIPPINES, THE FILIPINO PEOPLE DESERVE BETTER. WE DEMAND FULL TRANSPARENCY AND ACCOUNTABILITY. OPEN YOUR BOOKS TO THE PUBLIC AND PUBLISH YOUR DISBURSEMENT REPORTS ONLINE LIKE HOW THE US CONGRESS AND PARLIAMENT OF CANADA ARE DOING.
YOU in Congress, LEAD BY EXAMPLE. PRACTICE WHAT YOU PREACH.
Kung makapag scrutinize and lecture kayo sa ibang government agencies, ganun nalang!
THE HYPOCRISY!
WHO WILL SCRUTINIZE THE SCRUTINIZER?
CTTO: DARE TO ASK
If you have watched the interview of Former COA Grace Pulido-Tan with Winnie Monsod, ito po mas in detail makikita sa 2012 COA Audit Observations sa Senate of the Philippines kung paano nila ginagawa ang liquidation by certification.
COA stated the following:
One of the declared policies of the government for good governance is “transparency of government transactions.” It is one of the effective measures against graft and corruption. Further, it promotes fiscal integrity in the administration of government funds.
Sec. 4(6) of PD 1445 provides that claims against government funds shall be supported with complete documentation. In addition, Sec. 63, Accounting for moneys and property received by public officials, provides:
“Except as may otherwise be specifically provided by law or competent authority all moneys and property officially received by a public officer in any capacity or upon any occasion must be accounted for as government funds and government property….”
Review of the documents revealed that, annually, each Senator is provided with a monthly budgetary allocation, which serves as a basis for securing regular cash advances for MOOE, for his/her office and the Committee to which he/she holds Permanent Committee Chairmanship/membership. However, whenever deemed necessary, a Senator may request additional cash advances for MOOE or re-align some items on the budget, provided it will not exceed his/her annual budgetary allocation.
(Comment: In the annual itemized report of COA for each Senator, this MOOE is indeed reflected there, see example for 2020 Miscellaneous Expenses allocated to each Senator. Take note JUST FOR 1 YEAR ito, how much more for other yearssss? See the example for Risa Hontiveros)
According to COA in this 2012 report:
They have noted that there was a P236 million which was funded by way of augmentation effected through realignment.
The amount of P263,408,768.46 was expended for Traveling, Committee Hearing, Subscription Expense, Extraordinary Expense, Miscellaneous Expense and Other Maintenance and Operating Expenses.
(Well, kung tutuusin this amount if compared to the recent years and they are still having the same practice- di hamak na mas malaking amount na ito, and by the way ang House may YEARLY realignment in billions pa, see my other post here)
The report further stated:
Liquidation reports of the Senators for the cash advances on Maintenance and Other Operating Expenses (MOOE) for their respective offices and their Permanent Committee Offices WERE NOT supported with complete documentary requirements as required under existing rules and regulations, BUT BY CERTIFICATION ONLY.
"All Liquidation Reports/Reports of Disbursement pertaining to these cash advances were submitted to the Legislative Accounting Office within the prescribed period. However, our examination revealed that these were not supported by necessary documentary requirements, such as official receipts, plane tickets, itinerary of travel, office order, and certificate of travel completed. In lieu of the required supporting documents a “certification stating that his/her office incurred such expenses in relation to his/her official legislative functions” was issued by the concerned Senator. Records also disclosed.
Records also disclosed that in December 2012 the Senate President (SP) released additional MOOE in the amount of P1.618 million each to 18 Senators which were also liquidated thru submission of certifications stating that the said funds were utilized for other MOOE. These funds were sourced from the savings of the Senate budget for MOOE. We also took note of the liquidation of the Office of the SP thru certification of the P250,000 additional MOOE given to each Senator also in December 2012 charged against the budget allocation of the SP (which per media account is a Christmas bonus given by the SP to each Senator).
The practice of submitting certifications to liquidate cash advances for MOOE was anchored on Senate Committee on Accounts Resolution No. 98-001 dated July 1998, which was reiterated in Senate Concurrent Resolution No. 10, and adopted by the Senate on 24 August 2011. The said Concurrent Resolution specifically states,
“in recognition of the delicate and unique nature of the functions, operational and organizational structures of the Senate, the House of Representatives, the Commission on Appointments and the Senate and House Electoral Tribunals, the Commission on Audit has consistently allowed the current system of liquidation by way of certification, duly signed by each Senator and Member of the House of Representatives, that such amounts allocated to each Member of Congress as part of their Maintenance and Other Operating Expenses (MOOE) were utilized or expended in the performance of their legislative functions”.
(Wow, they are so SPECIAL. They are EXCEPTION to the rule)
When Auditor called the attention of the Chief of the Legislative Accounting Services (LAS) regarding reservation in accepting and approving liquidation by mere issuance of certifications...ANONG SABI NG MGA SENATORS THAT TIME?
"In response, the Senators said that this practice of issuing certifications was reiterated in the aforementioned Senate Concurrent Resolution."
In spite of the audit directives to submit liquidation vouchers for transactions covering CY 2012, no documents were submitted to support the liquidation vouchers, except those submitted by SP Juan Ponce Enrile, and Senators Panfilo Lacson and Vicente Sotto III, thus, the validity of the transactions cannot be ascertained.
(So, Enrile, Lacson and Sotto submitted some liquidation vouchers, but WERE THEY COMPLETE? Only for 2012? WHAT ABOUT OTHER YEARS?)
HOW TO END THE LIQUIDATION BY CERTIFICATION?
The agency commented that Senators have been liquidating their cash advances through certification in conformity with Senate Committee on Accounts Circular No. 93-001 dated July 1993, as amended by Senate Committee on Account Circular No. 98-001 dated July 1998 and reiterated in Senate Concurrent Resolution No. 10 which was adopted on 24 August 2011. The regulation will remain valid and enforceable UNTIL A RESOLUTION IS PASSED REPEALING IT OR UNTIL THE SUPREME COURT DECLARES IT TO BE INVALID. They also added that what the COA prescribed would be impossible to comply. The management further stated that said practice goes a long way back and done through proper policies and procedures of accountability formulated by the Chamber and was never questioned by COA.
WHAT HAPPENED SINCE THEN?
I did check if the Concurrent Resolution No 10 was rescinded by Congress. But I COULD NOT FIND ANYTHING. NONE. WALA. Actually sinabi ni Ping Lacson in 2013 that they would rescind it...PERO WALA TALAGA AKONG MAKITA.
In fact in 2019, there was another Senate Memorandum Circular 2019-01 by Tito Sotto asking the COA for consideration to liquidate their MOOEs by CERTIFICATION only.
ASKING AGAIN!
Grabe talaga! They wanted to be an exception to the rule. I have seen one report by GMA News that COA allowed them to liquidate by certification up to P500,000.00. Half a million!
How could COA allow this, if indeed true?
The question really is right now, HOW MUCH OF THE TENS OF MILLIONS OF MOOES ALLOCATED TO EACH SENATOR IS LIQUIDATED BY CERTIFICATION?
CONGRESS OF THE PHILIPPINES, THE FILIPINO PEOPLE DESERVE BETTER. WE DEMAND FULL TRANSPARENCY AND ACCOUNTABILITY. OPEN YOUR BOOKS TO THE PUBLIC AND PUBLISH YOUR DISBURSEMENT REPORTS ONLINE LIKE HOW THE US CONGRESS AND PARLIAMENT OF CANADA ARE DOING.
YOU in Congress, LEAD BY EXAMPLE. PRACTICE WHAT YOU PREACH.
Kung makapag scrutinize and lecture kayo sa ibang government agencies, ganun nalang!
THE HYPOCRISY!
WHO WILL SCRUTINIZE THE SCRUTINIZER?
CTTO: DARE TO ASK
