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Monday, March 08, 2004
Speak out: Special audit during election period
By ROY L. URSAL
Regional Legal & Adjudication Director
Commission on Audit 7
IT IS ordained under Section 2(4), Article IX-B of the 1987 Philippine Constitution that no officer or employee in the civil service shall engage, directly or indirectly, in any electioneering or partisan political campaign. The said Constitutional prohibition against partisan political activity is complemented by Section 3, Rule XVIII of the Omnibus Rules Implementing Book V of Executive Order 292 and Other Pertinent Civil Service Laws, which explicitly directed all officers and employees in the civil service not to engage directly or indirectly in any partisan political activity or take part in any election except to vote nor shall he use his official authority or influence to coerce the political activity of any other person or body. As it addresses all personnel in the civil service, such prohibition applies to the COA and its auditors.
Based on experiences during the past elections, COA was not spared from what appears to be subtle attempt to have the Office and its personnel be involved in partisan political activity. The attempt of compromising COAs obligation to observe the highest norm of political neutrality actually consisted of requests to undertake special audit during the election period on complaints of irregularities allegedly committed by a government official in connection with the performance of official functions. Under existing COA Memoranda, special audit is used interchangeably with fraud audit which denotes looking into instances of deceit, abuse, wastage or illegal act that has resulted in loss or damage to public funds and property. Considering that any complaint on misuse of public funds and property may well be within COA's mandate to look into at anytime or period of the year, the matter of timing however when the said special audit is to be conducted and finished, particularly when there is an election, is indeed an issue if the said Office is to maintain politically neutrality.
COA's hierarchy has actually viewed this matter a few years back. In order to counter the ill-effect and avoid the misimpression that COA appears subservient to the desire and intention of a complainant, COA issued Resolution 97-021 dated June 5, 1997 prohibiting the fielding of special audit teams during the election period. Under the said issuance, it is directed for “all officials of the Commission on Audit particularly the Directors of the Central and Regional Offices, to desist from fielding Special Audit Teams for the purpose of conducting special audits or special investigations of complaints pertaining to revenues or receipts and expenditures or uses of public funds and property during the election period which shall commence 90 days before the day of the election and shall end 30 days thereafter, unless otherwise authorized in special cases by the COA Commission Proper en banc.”
The said issuance however states that it does not curtail the regular functions of the different offices, auditing units and audit teams of the Commission which shall continue to be performed in accordance with duly approved work programs. Under the restructured set-up of the COA, there is no change in the prohibition of special audit during election period, as there is no amendatory guideline issued thereof.
(March 8, 2004 issue)
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