Leyte mayors meet COA
Media Relations Center
January 6, 2009
TACLOBAN CITY –
Local chief executives belonging to the League of Municipalities - Leyte Chapter (LMP-Leyte) had their briefing with the Commission on
Audit regarding the restoration and reinforcement of the pre-audit of
select government transactions that started towards the latter half of
The pre-audit, which
scrutinizes transactions before funds are released and recorded in the
government’s books, was discontinued in 1995. It was entrusted to
internal auditors who are employees of the agency they examine. COA
auditors were restricted to post-audit work.
According to LMP-Leyte
President Tanauan Mayor Roque Tiu, the mayors themselves through the
provincial government, had requested the
COA officers assigned to the province to enlighten them on
the pre-audit process.
“Our mayors have many
questions particularly in the payments of infrastructure projects and
salary payments of employees. These are concerns which the LGUs have
to deal with more often than other transactions, that is why we,
together with the rest of the mayors of Leyte, needed to be briefed
of,” Mayor Tiu said during the special LMP forum with COA officials.
In her presentation,
COA officer Aracelli Go explained that subject to pre-audit are cash
advances except those for payroll, intelligence funds, petty cash
funds and those given for local travel expenses of officers and
employees, first and last salary payments and terminal leave benefits
of government workers, advanced payment and the first and last
progress billings of contracts for infrastructure projects, payment
for road right of way, procurement of government assets, goods and
services, payments made through automatic debit service, release to
nongovernmental organizations and people organizations, transfer of
funds between and among government agencies, releases from trust funds
of local government units and disposal of government property.
The pre-audit, it was
learned, applies to certain transactions of select national government
agencies, local government units and government-owned and controlled
corporations. National high schools, barangays and state corporations
audited under the team approach are exempt from pre-audit.
Auditor Rosabella Tan said it was restoring the practice of pre-audit
to ensure that transaction is “not illegal, irregular, excessive,
unconscionable or unnecessary”
Prior to the LMP forum
held Wednesday, several local chief executives lamented that the
pre-audit requirement can become more of a hassle than help and can be
prone to another systemic government flaw and could be a huge blow
against the government efforts to deliver quick and efficient service.
Governor Carlos Jericho Petilla, who was also present during the
forum, said he is in favor of the restoration of the pre-audit to
“protect the LGUs from unforeseen liabilities in the future.”
“With the pre-audit,
mayors can be sure that their transaction followed the required
process and are deemed proper as per COA rules,” Gov. Petilla said.