COA identifies top execs with excessive claims charged to Capitol

By Florence F. Hibionada

Travel expenses of 13 top personalities of the Iloilo Provincial Government made it in this year’s shortlist of unconscionable and excessive claims.

All disallowed by the Commission On Audit (COA) with full refund of the taxpayer’s money ordered, the list included the governor’s daughter Nielette Tupas Balleza and Capitol lawyer Joenar Pueblo.

Two doctors also made it in the list, Dr. Roberto Castronuevo and Dr. Jeremiah Obañana with Castronuevo even discovered to have tampered the Official Receipts (ORs). Castronuevo and Balleza have both returned the Capitol’s money yet COA in its latest Annual Audit Report (AAR) still identified the duo as amongst the 13 with disallowed travel expenses. It was not clear if with the restitution made the two are now clear of any liabilities.

While expenses for official trips may be charged to the Iloilo Provincial Government, COA noted how limitations are set by law. And with cash advances granted to cover said trips, proper liquidations are likewise required.

Random audit made on the travel of the 13 showed violations ranging from excessive claims to tampering of ORs.

“There are instances when official receipts for hotel accommodation presented are tampered. Confirmation letters inquiring as to the authenticity and validity of the data in said official receipts were sent to the management of the hotel and confirmed official receipts differ from that submitted to support the Liquidation Report. Such act of a public officer is deemed unconscionable and should be properly dealt with by the head of agency,” the COA wrote. “Post-audit of selected vouchers and liquidation reports also reveal excessive claims. Receipts for meals and hotel accommodation presented exceeded the daily limit for such expenses… The travel law clearly states that limits are set for daily expenses (not weekly or monthly).”

As further pointed out by COA, regardless of rank and destination the amount allowed is P800 per day with claims in excess needing special authority. Any amount beyond P800 per day must have a certification from the head of office that the excess is “absolutely necessary in the performance of an assignment and presentation of bills and receipts.”

“We recommend that the Province exercise prudence in granting reimbursements for expenses for out of town travels,” while adding that any and all claims must duly be supported with receipts.

Those with unpaid disallowed travels included Provincial Librarian Noemi Viejon, Mila Layog of the Provincial Cooperative Office, acting Provincial Treasurer Corazon Estelita Beloria, Social Welfare and Development Officer Neneth Pador and Health Office’s Judy Dumayas among others.

As COA pointed out, “unconscionable expenditures” signifies without acknowledge or sense of what is right, reasonable and just and not guided or restrained by conscience. These are unreasonable and immoderate expenses incurred in violation of ethics and morality by one who does not have any feeling of guilt for the violation.”

TNT learned that the questioned Capitol executives were granted authority of P2,500 daily allowance for department heads, P2,000 for assistant department heads and P1,500 for hospital chiefs.

The disbursement vouchers checked though showed meals and incidental expenses as grossly excessive, exorbitant and too lavish.

Said matter was first reported in January this year with the earlier Audit Observation Memorandum (AOM) issued.

For instance, one receipt for one meal of one Capitol executive showed a bill of P2,000. COA was direct with its message then to the governor, “Such can be considered quite excessive for a meal of an individual.”

And there was more.

“Further, two (2) ORs show that personal effects and a laptop accessory are among the expenses reimbursed,” the COA noted.

And more reminders in the AOM to the governor calling his attention to government regulations aimed at preventing excessive and extravagant expenditures.

The ‘travel allowance AOM’ cited Section 164, Article 2 of the Government Accounting and Auditing Manual defining excessive expenditures as “unreasonable expense or expenses incurred at an immoderate quantity or exorbitant price. It also includes expenses which exceed what is usual or proper as well as expenses which are unreasonably high and beyond just measure or amount. They also include expenses in excess of reasonable limits.”

COA likewise reminded Tupas, “the term ‘extravagant expenditures’ signifies those incurred without restraint, judiciousness and economy. Extravagant expenditures exceed the bounds of propriety. These expenditures are immoderate, prodigal, lavish, luxurious, wasteful, grossly excessive and injudicious.”

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