By Gerome Dalipe IV
The Commission on Audit (COA) has called on officials of Iloilo State University of Fisheries Science and Technology (ISUFST) main campus in Barotac Nuevo, Iloilo to immediately enforce the notice of disallowances to several of their personnel who have unsettled disallowances amounting to P6.2-million.
The state auditors, in their annual audit report for 2022, said that ISUFTST’s audit disallowances amounting to P6.232 million have remained unsettled and uncollected as of December 31, 2022.
This, despite the issuance of notices of finality of decision and COA orders of execution, thus violating Section 7.1 of COA Circular No. 2009-006 dated September 15, 2009.
In their monitoring of the settlement of the notice of disallowance of ISCOF-main campus, the auditors showed that the same became final and executory.
Of 54 disallowed notices, only 12, or 1.64 percent, have so far been settled and the remaining 42 disallowance notices are still unsettled.
“It was also noted that the notices of disallowances were not subjected to any request for settlement in installment, thus, it is proper that the salaries or any amount due to persons liable be withheld until full settlement of the audit disallowance is made,” read the COA report.
The university’s cashier, however, did not even withhold the salaries and any amount due to persons liable as mandated by rules and regulations.
“This manifested the reluctance and laxity to enforce the settlement of the long-outstanding audit disallowances,” the auditors said.
The non-settlement of the audit disallowances, which have become final and executor, as well as the lack of the university’s effort to enforce its settlement resulted in an undue accumulation of about P6.232 million as of December 31, 2022.
In fact, the auditor said the non-observance of the guidelines on the enforcement of COA execution order had been a perennial issue and subject of audit observations in the previous years.
Thus, the auditors ordered the school to submit justifications for the non-compliance and send notice/letter of demand to persons liable, especially those who are no longer connected with the university.
The auditors also instructed the school cashier to withhold the payment of salary and other money due to persons liable in case of unjustified refusal to settle the audit disallowances, under the provisions of COA Circular No. 2009-006 dated September 15, 2009, and Presidential Decree No. 1445.
Under Section 7.1 of COA Circular No. 2009-006 dated September 15, 2009, the agency head is mandated to ensure the settlement of disallowances and charges within the prescribed period.
The auditors also asked the school’s official to file administrative or criminal action in case of failure or unjustified refusal to subordinate officials to settle the disallowed money.
