Ombudsman says COA should not make its audit reports on agencies public

The Office of Ombudsman Samuel Martires on Wednesday insisted that the Commission on Audit (COA) should stop releasing its Annual Audit Reports (AAR) on government offices and agencies to the public, saying AAR findings can still be appealed.

“The Ombudsman assures that it is not protecting erring and corrupt government officials and employees with its firm belief that only the Final Audit Report ought to be published and shared with the public since the AAR could still be taken up on appeal before the Commission on Audit En Banc and the Court,” Martires said in a statement.

The statement also clarified a comment he made before House deliberations on the OMB’s proposed P4.98-billion budget for 2024, in which he said the OMB could be suspected of corruption by the public if it does not file a case based on the COA's findings.

“In the recent budget hearing of the Office of the Ombudsman before the Committee on Appropriations of the House of Representatives, the Ombudsman mentioned that the AOM ought not to be published when what he meant was the AAR. The Ombudsman wants to clarify this matter,” the Ombudsman said in a statement.

The Audit Observation Memorandum (AOM) is a written notification issued to the agency head and concerned officers informing them of deficiencies noted in the audit of accounts, operations or transactions and requiring comments or the submission of documentary and other information requirements within a reasonable period.

The COA releases its AARs on government agencies, local governments, and state-run owned and controlled corporations annually, and they are accessible to the public on the COA website.

The Ombudsman said that its position against releasing the AAR findings to the public does not contradict public interest.

“The Office of the Ombudsman takes this opportunity in assuaging the valid concerns of the public. The Office is fully committed in pursuing its mandate as protectors of the people by ensuring that its processes are fully aligned with integrity , transparency and accountability in public service,” the Ombudsman said.

Free ride

In a separate statement,  House Deputy Minority leader and Representative France Castro of ACT Teachers party-list called out the Ombudsman for calling for restrictions in publishing COA findings.

"The practice of publishing [of reports] by the Commission on Audit (COA) should continue because it is just one of the very few ways that the public can check if  their hard-earned money are being used properly and above board. It is like the publication of the SALN of government officials so that the public may know if these officials enriched themselves while in office," she said, referring to the Statement of Assets, Liabilities and Net Worth.

"The publication of these audit reports and SALN are mechanisms for transparency and accountability for public officials. Doing away with it is like giving unscrupulous government officials carte blanche on the people's money," Castro added.

The congresswoman also stressed that the Ombudsman’s clarificatory statement made matters worse, since the AARs are used by media, non-government organizations and other corruption watchdogs to see if indeed government agencies and officials are using taxpayers' money judiciously, and are not enriching themselves.

“In fact, many anomalies in government were exposed due to the COA AARs like that of the Pharmally scam, the DepEd laptop overpricing and even the P125- million unauthorized OVP confidential fund,” she said, referring to the Office of the Vice President's confidential funds in 2022 despite not having an appropriation under the GAA, and sourced from the President’s contingent fund.

The Ombudsman’s position against the publication of the COA audit reports, Castro said, violates the following provisions of the 1987 Constitution:

• Article 9D, Section 4 which states that “the Commission [on Audit] shall submit to the President and the Congress, within the time fixed by law, an annual report covering the financial condition and operation of the Government, its subdivisions, agencies, and instrumentalities, including government-owned or controlled corporations, and non-governmental entities subject to its audit, and recommend measures necessary to improve their effectiveness and efficiency. It shall submit such other reports as may be required by law,”
• Article 3, Section 7 which provides that “the right of the people to information on matters of public concern shall be recognized. Access to official records, and to documents and papers pertaining to official acts, transactions, or decisions, as well as to government research data used as basis for policy development, shall be afforded the citizen, subject to such limitations as may be provided by law,” and
• Article 9, Section 1 which states that “Public office is a public trust. Public officers and employees must, at all times, be accountable to the people.”

“These [Constitutional provisions] should be upheld and transparency is for the best of our people,” Castro added. — BM, GMA Integrated News