By Dolly Yasa
BACOLOD City – The Commission on Audit (COA) has flagged the barangay captain and treasurer of Libacao in Himamaylan City, Negros Occidental for more than P8.12 million in financial transactions that lacked disbursement vouchers.
In 12 separate Notices of Suspension (NS), all dated February 15, 2023 issued to Punong Barangay Antonio M. Limsiaco and Treasurer Ray B. Taladua, COA said it found the absence of disbursement vouchers for transactions of the barangay from January to December 2022.
“We have examined the accounts of Barangay Libacao, City of Himamaylan for CY 2022 and noted that disbursement vouchers (for the months of January to December) 2022 were not submitted to the Office of the Auditor for review,” the auditors stated in COA NS Nos. 2023-002-101 to 013-101 (2022).
The 12 notices enumerated details of the transactions from January 2022 to December 2022 without disbursement vouchers, based on Land Bank of the Philippines checks issued by the barangay, with a total amount of more than P8.12 million.
“The (total amount) was suspended in audit due to non-submission of disbursement vouchers for the year 2022, contrary to COA Circular No. 2019-001 dated January 30, 2019 which provides the guidelines in Providing Control Mechanism to Enforce Submission of Barangay Financial Transactions,” State Auditors III Ma. Ellaine P. Fajardo, OIC-Audit Team Leader, and Joseph Francis T. Santes, In-Charge of Office, COA Regional Satellite Audit Office for Negros Island & Siquijor, stated in the NS.
Both Limsiaco and Taladua were directed to settle the audit suspension.
“Items suspended in audit which are not settled within 90 days shall become a disallowance pursuant to Section 82 of Presidential Decree No. 1445,” the state auditors noted.
The total amount of transactions without disbursement vouchers for each month was enumerated in the notices:
January – P575,768.00;
February – P532,926.41;
March – P811,185.41;
April – P620,225.82;
May – P796,114.82;
June – P764,075.82;
July – P658,645.73;
August – P951,425.00;
September – P600,809.00;
October – P597,399.00;
November – P590,568.00; and
December – P629,119.00.
In the notices, auditors noted that Limsiaco has certified as to the validity, propriety, and legality of the transactions, while Taladua certified the availability of funds.
A Notice of Suspension is issued pending compliance with various requirements for transactions that may result in pecuniary loss to the government.
