Cited Laws
Accordingly, said amount shall no longer be released to KACI. [17] Upon signing of the MOAs, Montaño prepared Disbursement Vouchers representing 30% of the total cost of the projects, to wit: [18] Disbursement Voucher 09-05-04579 dated May 21, 2009 (first project) [PHP] 1,500,000.00 Disbursement Voucher 09-08-08519 dated August 28, 2009 (second project) [PHP] 900,000.00 The DSWD then issued LBP Check Nos. 911100 and 965450 amounting to PHP 1,500,000.00 and PHP 900,000.00, respectively. [19] On June 22, 2009 and November 3, 2009, Mayor informed Secretary Cabral that 30% of the projects were already complete and submitted partial liquidation reports. As a consequence thereof, Mayor requested for the release of the 70% of the budget allocation for the completion of the projects. [20] Based on the partial liquidation reports submitted by Mayor, Cabrera, through Pacita D. Sarino (Sarino), issued Certifications of Inspection Report. In the said Certifications, Cabrera certified that KACI has satisfactorily implemented 30% of the projects involved. Upon issuance of the Certifications of Inspection Report, Montaño issued disbursement vouchers, requesting the release of the remaining 70% of the funds, thus: [21] Disbursement Voucher 09-06-06271 dated June 30, 2009 (first project) [PHP] 3,500,000.00 Disbursement Voucher 09-11-12156 dated November 18, 2009 (second project) [PHP] 2,100,000.00 The DSWD then issued the LBP Check Nos. 1017519 and 963535 amounting to PHP 3,500,000.00 and PHP 2,100,000.00, respectively. [22] On October 14, 2010, however, the Commission on Audit (COA) issued a Notice of Suspension due to the irregularities found in implementing the CIDSS under SARO No. ROCS-09-01838. The following defects were noted by the COA: [23] Amount Particulars Deficiencies [PHP] 749,996.00 Procurement of tents, medicines, trophies, balls The procurement, inspection[,] and distribution of the goods/items purchased were not coordinated with the DSWD as required under the MOA. Since the procurement was above [PHP] 250,000.00, the funds that were used for the same should not have been released to the NGO concerned. No proof of canvass/bidding conducted and procurement plan for the project. [PHP] 451,000.00 Financial, burial assistance The payments were not supported with documents pursuant to Administrative Order No. 75. In addition, the following were observed: The recipients of assistance were coordinators of the legislator [PHP] 410,000.00 Twelve payees confirmed that they have not received the assistance [PHP] 60,000.00 [PHP] 300,000.00 Administrative Expenses The expenses should have been shouldered by the NGO as their equity for the project, pursuant to COA Circular No. 2007-001. Justify why the same should be charged against the PDAF. The COA directed Mayor and Sarino to settle the defects noted and submit their compliance within a period of 90 days. However, Sarino and Mayor failed to comply with the directives of the COA within the period allowed.