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I spoke
too soon. I mean, I wrote too soon. Less than a month
ago, the Congressional Committee on Justice slammed the
door on the Tamano supplement to the original Pulido
impeachment complaint.
The
committee did not follow proper procedures. It rejected
the supplement without even bothering to discuss the
substantive contents with the members. In a Congress
noted for long-winded speeches and lengthy procedures,
the exercise took only two hours.
I wrote
then that refusal to allow legal redress to those who
believed the President should be held accountable for
violation of the constitution might signal that there is
no hope in following legal procedures. I warned that
extralegal and extrajudicial action will become more
attractive to those who have given up hope in ever
making the President accountable for the increasing long
list of issues against her.
Last
Thursday’s dog-day afternoon showed what happens when
even legal alternatives are not given a chance. Sen.
Antonio Trillanes IV and Brig. Gen. Danilo Lim have been
roundly criticized by many for their so-called caper.
Without necessarily justifying their actions, the public
should not forget what drove them to seemingly desperate
acts.
When
open violation of the simplest rules of accountability
continue, when cries for justice remain unheard, when
open bribery continue unabated and legal procedures are
ignored with impunity, acts of defiance will erupt at
the most unpredictable times.
Oh no,
not again!
The dust
has hardly settled on the series of scandals implicating
the Office of the President. Still, another issue has
erupted. This time, it is on the Commission on Audit
report for the year 2006.
The
report on the Office of the President includes a long
list of infractions which have serious implications for
accountability.
Unliquidated cash advances
While
the problem of unliquidated cash advances is common
among government agencies, the magnitude of the amounts
involved is mind-boggling. The fact that no less than
the Office of the President is ignoring a simple audit
rule sends the wrong signals to the public and gives a
bad example to misbehaving public officials.
As of
December 31, 2006, P615 million in cash advances remain
unliquidated. The rule is that accountable officials
have to render reports on the utilization of cash
advances which are entrusted to them within a year, or
earlier. Everyone knows that when these accounts remain
unliquidated, total expenditures will tend to be
understated while the receivables account will be
bloated.
For this
infraction alone, there is undercounting of expenditures
to the tune of P615 million.
The more
serious problem, of course, is that of accountability.
Public funds were entrusted to public officials. It is
their duty to report what happened to these funds.
Expenses
from donations not in accordance with purpose
The
Office of the President receives donations from various
sources for different purposes. For example, it
received P65.4 million in donations for calamity
victims, such as the Southern Leyte landslide, Typhoon
Milenyo victims, and relief and rehabilitation of Albay
province, as well as for socio-economic projects.
I wonder
what the “generous” donors will say if they learned that
a significant part of their donations went to burial
expenses, hotel expenses, maintenance of the Malacañang
golf course, summit conferences, and a vaguely worded
“donation to foundation”?
Again,
the accountability rule here is very simple. Donations
must be used for the purposes intended for them.
One can
perhaps surmise that burial expenses were incurred to
bury calamity victims. However, it is difficult to
identify calamity work with hotel expenses, summits and
donations to foundations.
As for
maintenance of the palace golf course, can a claim be
made that sympathy for victims of catastrophes is
enhanced while an official is also improving his golf
handicap? Or that perhaps the serene ambiance of a golf
course is the perfect setting for reflections on how to
improve social services?
Abnormal
negative balances in cash accounts
The
Commission on Audit also reports that some cash accounts
have “abnormal negative balances” totaling P4.4 million.
This is a contradiction in terms. A cash account should
have cash in it. One cannot have “negative cash” unless
the account is overdrawn. This is not allowed especially
for government offices.
More
analyses
One does
not need a fertile imagination to wonder if all the
monies which are unaccounted for, unliquidated and
unrecorded would have funded those frequent public
distributions of cash to local officials and
congressmen.
Space
limitations do not allow us to share more details on the
COA report. For more analyses, please watch The
Reporters’ Notebook in GMA Channel 7. This is on
Tuesday, December 4, after the evening news, Saksi.
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