By: Gerome Dalipe
VARIOUS towns and barangays in Antique have failed to settle the taxpayers’ funds transferred to their accounts by the Provincial Government for various development projects amounting to P66.98-million in 2018.
In its annual report for 2018, the Commission on Audit (COA) said the allocations that were transferred to several towns and villages totaling to P66,982,664.34 remained unsettled as of Dec. 31, 2018.
This violated COA Circular 94-013 dated Dec. 13, 1994, thus casting doubt on the validity and accuracy of the account balances in the Capitol’s financial statements.
Item 4.6 of COA Circular 94-013 provides for the rules and regulations in the grant, utilization, and liquidation of funds transferred to the implementing agencies.
The concerned agencies have 10 days after the end of each month to submit report the utilization of the taxpayers’ money such as reports of checks issued and disbursements.
An audit of the subsidiary ledger balances of the account due from various towns and barangays showed the financial assistance granted totaling P66, 982, 664 remained unsettled as of Dec.31, 2018.
About P245, 706,836, or 68.24 percent, of the financial assistance granted to various towns and villages was taken from the 20 percent Development Fund of the Province.
Of the amount, P29.90-million was released to barangays and P15.80-million to the municipalities.
The above allocations were for various development projects such as electrification projects, water supply, farm-to-market roads, and drainage improvement, among others.
But a review of the terms and conditions of the memorandum of agreement (MOA) signed between the governor and the town mayors and village chiefs showed that some conditions were not entirely followed by recipients.
The Provincial Planning and Development Office furnished state auditors with a partial list of the project amounting to P4.90-million, or merely seven percent of the total P66.98-million financial assistance.
Likewise, a total of P1-million fund utilization reports were submitted to the Provincial Accountant’s Office representing the purchase of three rescue patrol vehicle for Barangays IngwanBatangan, Caromangay and Poblacion Il in Hamtic town; financial aid to Tobias Fornier for the First Binirayan National Motocross Competition and rehabilitation of the multi-purpose hall of Barangay Pandanan in Patnongon, Antique.
In the Capitol’s book of accounts, a total of P2.6-million were implemented for projects and another P1.2-million was partially implemented. However, no liquidation report was submitted.
“Non-liquidation of the above fund transfers is contrary to COA Circular No. 94-013 and the terms and conditions stipulated in the MOA thus, casting doubt as to the validity and accuracy of the account balances in the financial statements of the Province,” read the COA report.
Replying to the report, the auditors the Provincial Government and the Provincial Planning and Development Office said they have reminded various recipients of financial assistance to liquidate funds transferred to them.
The Capitol said they have conducted a table assessment on the status of financial assistance and liquidation.
During the assessment, the auditors traced the non-liquidation of the financial aid was due to the following reasons: no turnover of accountabilities and documents by the previous officials was made; lack of supporting documents for liquidation is no longer available; and the previous town officials not cooperating with the newly elected or designated officials.
In the report, the auditors also urged the provincial planning office to conduct regular monitoring of the projects implemented by the Provincial Government.
