State auditors asked to reconsider Cola disallowance

THE Baguio City Government has asked the Commission on Audit (COA) to reconsider its decision affirming the disallowance of over P63 million in allowances that were distributed to city officials and employees in 2008.

The City Legal Office filed a motion for reconsideration before the COA on March 15.

In its motion, the City Government asked COA “to grant the foregoing motion and recall the Notices of Disallowances covering the awarded Cost of Living Allowances of public officials and employees of the Baguio City Government and to declare the same without force and effect.”

The motion also asked the commission to clear city officials led by former mayor Reinaldo Bautista, Jr. of liability “in approving the measure granting the questioned allowances based on good faith and equity.”

“Lest it be forgotten, the burden of proving default complained of rests therefore upon the party alleging it. Thus, without proof of partiality, malice and bad faith, public officials enjoy the presumption of regularity in the performance of official duties. Bad faith cannot be presumed, it must be proven by clear and convincing evidence. And beliefs, suspicions and conjectures alone, cannot overcome this presumption,” the motion said.

“Noting then Sangguniang Panlungsod members, Daniel Farinas, Nicasio Palaganas and Galo Weygan had already passed away during the pendency of this case, and that, of those who were named liable in the decision, the only remaining alderman is Councilor Elaine Sembrano, it appears the Honorable Commission failed to overcome that presumption that the officers who approved the questioned allowances did not neglect their duty or misapplied or abused their powers. Nowhere in the decision was it shown how good faith cannot be applied to them, in the way that it was applied by the employees,” the city legal office added.

COA Decision 2018-432, issued on December 21, 2018 and uploaded on the agency’s website, denied the petition for review filed by the city in 2014.

The Sangguniang Panlungsod of Baguio through Resolution No. 222, series of 2008 passed on May 26, 2008 authorized the release of Cola, amelioration allowance, and equity allowance to the city’s officials and employees amounting to P59.774 million. A supplemental budget brought the amount released to P63.719 million.

The COA on February 9, 2009, with the Audit Team Leader (ATL) and the Supervising Auditor (SA) of the city, questioned the legality of the disbursement of Cola due to lack of appropriation and for being violative of Department of Budget and Management (DBM) Local Budget Circular.

Bautista filed his appeal on February 25, 2010. But the commission denied this. Bautista is the current publisher of Sun.Star Baguio. (Maria Elena Catajan)

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