COA flags OSG over P1.16-M undocumented travel expenses in 2019

The Commission on Audit (COA) has flagged the Office of the Solicitor General (OSG) for its undocumented travel expenses amounting to P1.16 million in 2019.

In its 2019 Annual Audit Report on OSG, state auditors said the P1.16-million expenses covered local and foreign travel which were either unliquidated or not supported by required documents — a violation of COA Circular No. 2012-001 and Presidential Decree (PD) No. 1445.

COA Circular 2012-001 states that expenses for local travel should be justified with certificate of appearance/attendance, as well as certification by the head of agency as to the absolute necessity of the expenses corresponding bills or receipts.

Likewise, the same COA circular also provides that expenses incurred for official travel which exceeded the prescribed rate per day cannot be justified by a certification or affidavit of loss and that such is not considered as an appropriate replacement for the required hotel/lodging bills and receipts.

For travel abroad, the same COA circular requires the following: certificate of appearance/attendance for training/seminar participation; and narrative report on trip undertaken/report on participation.

In addition, PD 1445 states that claims against government funds should be supported with complete documentation.

“Audit of the liquidation reports of the 17 officers and employees granted with cash advances for local and foreign travels in 2019 totaling P1,169,121.61 showed that liquidation reports were not properly documented in violation of the above COA Circular and PD 1445,” state auditors said.

“The following documents were not attached, such as: certification from the head of the agency authorizing the claims of actual hotel accommodation/lodging as the same is absolutely necessary in the discharge of its official function; certificate of participation/attendance, and training report," the COA added.

The COA also said that the audit team is not precluded from requiring additional documents if they deem it fit under the circumstances.

The OSG, according to COA, agreed with the state auditors’ recommendation to instruct the Chief Accountant to ensure the completeness of supporting documents in the liquidation reports before submitting the same to the Audit Team for final disposition in audit.

The OSG is currently headed by Solicitor General Jose Calida. --KBK, GMA News