New! Kapitolyo de Marinduque: Pagkagumon sa katiwalian hindi na masawata?

"Absence of thorough assessment, work designs and study of one particular project may lead to its ambiguous implementation that could further result to delayed completion, and consequently, the use thereof by the public coupled with dubious assumptions from various stakeholders. The irregularity could also draw the attention of the media and the public, casting a bad image on public service." - COA

Naging kaugalian na pala talaga ng mga kinauukulan sa pamahalaang panlalawigan ng Marinduque ang hindi pagsunod sa mga patakarang nakasaad sa Section 17.6, Rule VI ng Revised TRR ng RA 9184 - Detailed Engineering para sa Procurement sa Infrastructure Projects. Lumalabas na ang tahasang pagsuway sa mga hakbangin na dapat munang isagawa hinggil sa bidding o kontrata para sa mga infrastucture projects ay nakaugalian na at bale wala ang batas para sa mga kinauukulan. 

Hindi maikubling ehemplo lamang ng iregularidad. Hindi nagkamali ang COA.
 Isang post mula sa FB ng Bagong Marinduque.

Ito ang suma-total ng karagdagang obserbasyon ng Komisyon ng Audit hinggil sa sistemang umiiral sa kapitolyo ng Marinduque. Tungkol pa rin ito sa P300-M loan ng lalawigan sa Development Bank of the Philippines na nilagdaan ng magkabilang panig noong October 20, 2015. Para diumano ito sa mga infrastructure projects tulad ng pagsesemento/rehabilitasyon/pagsasaayos ng Farm to Market Roads at pagtatayo/pagkompleto/rehabilitasyon/pagpapaayos ng mga multi-purpose buildings na dahil dito ay nagsagawa ng public bidding noong Marso 9, 2016.

Sa isinagawang pagsusuri ng nasabing ahensya sa mga dokumentong may kinalaman sa mga nasabong proyekto, napag-alaman na wala naman palang detalyadong engineering na mandatory ayon sa batas, matapos dapat gawan ng feasibility o preliminary engineering study at iba pang patakaran na dapat sinusunod at wala rin pala dahil hindi isinagawa ang mga ito sa usaping milyon-milyong salapi ng bayan ang gagamitin at babayaran sa higit sampung taon.

Ayon sa COA, inamin ng Provincial Engineer sa pamamagitan ng isang liham na wala ngang detailed engineering na isinagawa para sa lahat ng mga proyekto na popondohan mula sa inutang. Nagawan daw naman nila ito ng Program of Works (POWs), ayon pa rin sa Provincial Engineer. Inilahad naman ng COA na walang POW na dapat aprubahan kung walang detailed engineering.

Bukod sa rito, sa isinagawang physical inspection ng Audit Team sa mga diumano ay project sites, lalo na iyung may mga panaka-nakang sementadong daan, napag-alaman na ang mga hangganan o haba ng bawat proyekto ay hindi agarang matantiya dahil ang mga boundaries sa mga dati ng nakumpleto/sementado na at sa kung alin ang isasagawa ay hindi naman naka-specify at hindi matiyak kung saan.

Bahagi ng Audit Observation Memo No. 16-05 ng COA, March 28, 2016

Tungkol naman sa ibat-ibang diumano ay multi-purpose buildings, wala rin namang isinagawang pre-repair o pre-improvement inspection reports. Province-wide daw ang gustong ipatayo, ipakumpleto, ipaayos, ipa-rehabilitate, isaayos na multi-purpose buildings. 

Subalit dahil sa kawalan ng mga nasabing report, ipinaalam ng COA na katakatakang makakagawa ng POW dahil wala namang pre-determined individual scope of work at mga disenyo. Maaring ihambing sa pagpapagawa ng mga gusali na wala namang disenyo.

Ang mga report na ganito anang COA na maaari ding in narrative form ay dapat anyang kasama sa feasibility study na maari namang gamitin bilang basehan sa pag-gawa ng detailed engineering.

Napag-alaman din ng COA na ang mga gusali na hinati sa apat na packages bagama't nasa ibat-ibang lugar sa buong lalawigan ay pinagsama-sama sa iisang Program of Work package (lumped into one Program of Work package). Dahil dito ang pag-evaluate ng kakayahan ng magiging contractors ay masalimuot sa usapin na pang-ekwipo at paggamit ng manpower, ayon sa Komisyon.

Dahil sa kawalan aniya ng mga assessment, work designs at pag-aaral ng alinmang partikular na proyekto ay maaring humantong lamang sa may kalabuang implementasyon, na tiyak na hahantong lamang sa nabalam na pagkukumpleto ng proyekto, paggamit dito ng publiko at kasama na rito ang hindi kaaya-ayang palagay ng mga nasasakupan.

Bahagi pa rin ng kaukulang AOM ng COA. Ina-dedma talaga?

Dinagdag pa ng COA na ang iregularidad na ito ay maaaring makahatak ng pansin ng media at publiko, na magdudulot ng masamang imahe sa serbisyong pampubliko.

Sa lalong madaling panahon aniya ay dapat pawalang bisa ang naganap na public bidding dahil sa hindi pagsusod sa mga kailangan munang isagawa na naaayon sa Annex A ng Revised IRR ng RA 9184, at ipag-utos kaagad ang kanselasyon ng mga naigawad na mga kontrata sa mga nanalong bidders.

Binigyan din ng COA ang mga kinauukulan ng taning para sa kanilang masasabi subalit lumalabas na binabale-wala ng mga kinauukulan ang lahat ng detalyadong pagsusuring isinagawa ng ahensa.

Dahil nga kaya sa pagkagumon na ng kinauukulan sa katiwalian na hindi na kayang masawata?

Ano kaya talagang uri ng "Change is Coming" ang madating, kung mayroon man, sa lalawigan ng Marinduque? Ga-nood ka na lamang baga?

Paglabag sa batas sa Marinduque FMR bids atbp umusok na

3 linggo bago mag-eleksiyon: Anomalya at ilegalidad sa midnight loan bids ng Lalawigan ng Marinduque ayon sa COA

Harap-harapang panggagahasa sa kaban ng isang-lalawigan?

Noong Oktubre 20, 2015 panahong suspendido si Gov. Carmencita O. Reyes ng Sandiganbayan dahil sa kasong tinaguriang Fertilizer Scam, ay nakipagkontrata si Reyes sa DBP para sa pangungutang ng P300M para sa mga ibat-ibang proyekto sa gitna ng mga protesta.

Kasama sa inuutang ang infra projects sa halagang P170,086,533.96 para sa farm to market roads kung saan nagkaroon ng bidding noong Marso 9, 2016, kahit pa may nakabinbin na kaso sa Makati Regional Trial Court na naglalayong ikansela ang kontrata sa DBP.

Base sa masusing pagsusuri ng COA, lumitaw na sadyang kadudaduda diumano ang legalidad ng prosesong isinagawa ng Bids and Awards Committee (BAC) sa maraming kadahilanan. Ilan dito ang hindi pagsunod sa mga probisyon ng RIRR ng RA 9184, mga bidders/suppliers na binigyan ng kontrata bagamat hindi kumpleto ang legal requisites, mga impormasyon na tinaguriang "bogus" ng COA, kabiguan ng mga bidder na magbayad ng tamang income tax sa BIR, kabiguang magsumite ng Tax Clearance, at marami pang iba pa.

Ikinagulat ng COA kung bakit sa likod ng mga nasabing pangangailangan ayon sa batas ay pinayagan ng BAC at Technical Working Group na palusutin ang mga ito sa panahon ng preliminary evaluation, evaluation at post-qualification bagamat ang mga bidders ay "ineligible".

Sa isang kasunod na Audit Observation Memorandum (AOM), na ipinadala kay Gov. Carmencita O. Reyes ay maliwanag na ipinarating ng COA ang kanilang pagsusuri. Ayon sa Komisyon may surplus sa pananalapi ang lalawigan na ang suma-total ay P 526,204,782.13 kayat hindi rin kailangang mangutang sa DBP.  Kasama sa nasabing halaga ang cash in vault, cash in bank at mga time deposit.

45% naman ng total cash na nagkakahalaga ng P238M ay magagamit sa mga proyekto sa halip na mangutang ayon sa Komisyon sa Audit.

Bahagi ng pagsusuri ng COA na may petsang April 11, 2016

Matatandaang noong 2014 ay tahasan ding iniulat sa bayan ng nasabing Komisyon na ang hindi pag-gamit ng lalawigan sa mga pondong nakalaan para sa mga proyektong makakatulong sa taumbayan ay hindi naaayon sa letra ng mga kaukulang batas.

2014 pa nagbabala ang Komisyon sa Audit

Dahilan dito iginiit na ng COA, bukod pa sa ilang mga dapat isagawa ng tuwid ng lalawigan na may kinalaman sa pananalapi, ang pagpaliban sa pangungutang sa DBP at pagtitiyak na ang pag-gamit ng kaban ng bayan ay naaayon sa "vision, mission at strategic plans" ng lalawigan.

Para sa ilang mga mamamayan ng Marinduque bilang reaksyon ay napakaliwanag na diumano kung ano ang talagang pakay ng mga nasa likod ng pangungutang.

"Tatlong linggo na lamang at eleksiyon na, so alam na!", anang isang kabataang sumusubaybay sa usaping ito.

Ito kaya ay maituturing na klasikong kabanata na kung saan ang isang inabusong pamayanan ay patuloy na ginigisa pa sa sarili nilang mantika?

Minsang bumagyo sa Marinduque ay umulan ng celphone
galing din sa kaban, disallowed na rin ng COA

Provincial capitol to ignore KALSADA program? Marinduque is on list of provinces for P. 6.5-billion budget on road rehab

Unless ang nasa isip talaga ay pambili pa rin ng boto sa eleksiyon 2016, the corrupt and the corrupted may never listen and just push their luck that far?

"In view of the above, may we respectfully suggest/reiterate our request for the provincial government not to pursue the loan and or for the DBP to defer any action on the loan application as there are plenty of unspent funds at the provincial coffers including other sources of funds, re:  the former PDAF which is now concentrated in Malacanan Palace and can always be tapped  for development projects." 

- Pedrito 'Toto' Nepomuceno, former mayor of Boac, former board member.

LIST: 74 provinces qualify for P. 6.5-billion budget on road rehab

Seventy-four provinces are eligible to propose provincial road projects for rehabilitation, improvement, and upgrading in 2016 through the KALSADA program.

KALSADA, or Konkreto at Ayos na Lansangan at Daan Tungo sa Pangkalahatang Kaunlaran, is the performance-based devolution program recently launched by the Department of Budget and Management (DBM) to institutionalize good governance practices for local government units with respect to local road management.

The program will rehabilitate and upgrade provincial road networks and transfer these assets permanently to provincial governments for maintenance.

Under the program, which was approved as part of the the 2016 General Appropriations Act, the national government will spend P6.5 billion ($138.71 million), the DBM said. Funds will be downloaded through the Local Government Support Fund. (READ: DBM allots P6.5B for road projects in 2016)

Of the 81 provinces, only Misamis Oriental, Davao Occidental, and provinces within the Autonomous Region in Muslim Mindanao (ARMM) were not qualified to join the KALSADA program, according to a list obtained from the Department of the Interior and Local Government (DILG).

Budget chief Florencio Abad said qualified provinces have not only met good governance standards and social development benchmarks, but have also established monitoring and evaluation mechanisms. (READ: PH gov't to spend P6.5B to upgrade provincial roads in 2016)

Of the 216,016-kilometer road network in the Philippines, provincial governments maintain about 32,000 km of roads. See the list below to know which provinces are eligible to propose road projects through the KALSADA program:

74 PROVINCES ELIGIBLE FOR THE KALSADA PROGRAM

(Source: Office of Project Development Services, DILG)

REGION                PROVINCE                           REGION                PROVINCE

1              CAR        ABRA                    38           V             SORSOGON

2              CAR        APAYAO               39           VI            AKLAN

3              CAR        BENGUET             40           VI            ANTIQUE

4              CAR        IFUGAO                 41           VI            CAPIZ

5              CAR        KALINGA              42           VI            GUIMARAS

6              CAR        MT PROVINCE     43           VI            ILOILO

7              I               ILOCOS NORTE   44           NIR         NEGROS OCC

8              I               ILOCOS SUR         45           VII          BOHOL

9              I               LA UNION             46           VII          SIQUIJOR

10           I               PANGASINAN       47           VII          CEBU

11           II             BATANES               48           NIR         NEGROS ORIENTAL

  2           II             CAGAYAN              49           VIII         BILIRAN

13           II             ISABELA                 50           VIII         EASTERN SAMAR

14           II             NUEVA VIZCAYA   51           VIII         LEYTE

15           II             QUIRINO                 52           VIII         NORTHERN SAMAR

16           III            AURORA                 53           VIII         SOUTHERN LEYTE

17           III            BATAAN                 54           VIII         WESTERN SAMAR/SAMAR

18           III            BULACAN              55           IX            ZAMBOANGA DEL NORTE

19           III            NUEVA ECIJA        56           IX            ZAMBOANGA DEL SUR

20           III            PAMPANGA           57           IX            ZAMBOANGA SIBUGAY

21           III            TARLAC                  58           X             BUKIDNON

22           III            ZAMBALES            59           X             CAMIGUIN ISLAND

23           IV-A       BATANGAS            60           X             LANAO DEL NORTE

24           IV-A       CAVITE                   61           X             MISAMIS OCCIDENTAL

25           IV-A       LAGUNA                 62           XI            COMPOSTELA VALLEY

26           IV-A       QUEZON                 63           XI            DAVAO DEL NORTE

27           IV-A       RIZAL                      64           XI            DAVAO DEL SUR

28           IV-B       MARINDUQUE       65           XI            DAVAO ORIENTAL

29           IV-B       MINDORO OCC      66           XII           NORTH COTABATO

30           IV-B       MINDORO OR         67           XII           SARANGANI

31           IV-B       PALAWAN               68           XII           SOUTH COTABATO

32           IV-B       ROMBLON               69           XII           SULTAN KUDARAT

33           V             ALBAY                    70           CARAGA              AGUSAN DEL NORTE

34           V             CAMARINES NORTE  71           CARAGA              AGUSAN DEL SUR

35           V             CAMARINES SUR       72           CARAGA              DINAGAT ISLAND

36           V             CATANDUANES         73           CARAGA              SURIGAO DEL NORTE

37           V             MASBATE                    74           CARAGA              SURIGAO DEL SUR

Abad said the program will also develop the Provincial Road Network Development Plan (PRNDP) for each province and promote the use of an online open data portal as a mechanism for monitoring and evaluating provincial roads.

In partnership with the World Bank and the Australian Department of Foreign Affairs and Trade, the government has created a system that uses geo-tagging for reporting on the status of the projects.

Through the Open Roads Portal, the public can check online which roads have been selected for rehabilitation or upgrading and track the progress of the road project from start to completion.

The Open Roads Portal will contain the uploaded provincial road network maps, as well as videos of the conditions of priority roads before, during, and after the implementation of KALSADA. – Rappler

Marinduque: Kalamidad bilang "biyaya/hulog ng langit", maanomalya nga lamang (karugtong)

Bagyo pa more

Karugtong ng kahapon.

'Malversation of public funds'. Illustration by Rappler

29. Seventy percent (70%) ng LDRRMF - Mitigation Fund ay ginamit para sa pagbili ng 1,300 cell phones na nagkakahalaga ng P. 909,675.00 para sa mga Barangay Health Workers (BHW) na katulong ng mga medical workers sa pagpapatupad at monitoring ng mga regular na health programs sa mga barangay.

Ang paggamit ng LDRRMF (Local Disaster Risk Reduction Management Fund), para sa mga bagay na taliwas sa mga layunin para dito ay irregular at illegal expenditures. Dagdag dito, ang kontrata o PO na iginawad na hindi naaayon sa batas ay itinuturing na void ab initio (imbalido mula sa simula). Section 336 ng RA No. 7160 ay nagsasaad:

Ang mga pondo ay magagamit lamang para sa mga tanging pakay kung saan ang mga pondong ito ay iniukol. 

Sino mang opisyal pampubliko na, dahil sa kanyang tungkulin, ay may pananagutan sa pondo ng bayan o pag-aari, ay gamitin ito, o o gamitin sa maling paraan, o pumayag, o dahil sa kapabayaan, ay payagan ang sino mang tao na kunin ang pondo ng bayan o pag-aari, buo man o bahagi nito, ay matuturing na guilty of the misappropriation o malversation ng nasabing pondo o pag-aari. (Sec. 217 ng Revised Penal Code).

(29. Seventy percent (70%) of LDRRMF – Mitigation Fund was utilized for the purchase of 1,300 cell phones totaling P. 909,675.00 for Barangay Health Workers (BHW) who are assisting medical workers in the implementation and monitoring of regular health programs in the barangays.

The utilization of LDRRMF (Local Disaster Risk Reduction Management Fund), for purposes other than it was appropriated constitutes irregular and illegal expenditures. In addition, the contract or PO awarded not strictly in accordance with law is considered as void ab initio. Section 336 of RA No. 7160 provides that:

Funds shall be available exclusively for the specific purpose for which they have been appropriated.

Any public officer who, by reason of the duties of his office, is accountable for public funds or property, shall appropriate the same, or shall take or misappropriate or shall consent, or through abandonment or negligence, shall permit any other person to take or misappropriate or shall consent, or through abandonment or negligence, shall permit any other person to take such public funds or property, wholly/partially, or shall otherwise be guilty of the misappropriation or malversation of such funds or property (Sec. 217 of Revised Penal Code).

30. Inventory Report sa 372 food pack na may halagang P. 130,920.00 na natanggap mula sa Department Social Welfare Development, Nation Office para sa mga biktima ng Typhoon "Ruby" - Hagupit ay hindi isinumite sa Accounting Department at sa Provincial General Services Office ng Provincial Social Welfare Development at ng Deputized DRRMO kaya, ang ahensya ay walang mapagkakatiwalaang record ng pagtanggap at pamamahagi ng relief goods sa mga biktima ng bagyo.

(30. Inventory Report on 372 food packs with total cost of P 130,920.00 received from Department Social Welfare Development, National office for the victims of Typhoon “Ruby” – Hagupit was not submitted to Accounting Department and the Provincial General Services Offices by the Provincial Social Welfare Development and the Deputized DRRMO thus, agency has no available reliable record of receipt and issuance of relief goods to typhoon victims.)

31. Ang Deputized Disaster Risk Reduction and Management Officer ay nabigong magsumite ng monthly Report of Sources and Utilizaton ng LDRRMF, sa LDRRMC at LCD, tungo sa COA kaya, ang pagkukuwenta ng mga ginastos mula sa pondo ay hindi ginawa ng buwanan habang ang paggamit naman ng LDRRMF ay hindi ipinaalam sa publiko ng LDRRMC.

(31. The Deputized Disaster Risk Reduction and Management Officer failed to submit monthly Report of Sources and Utilization of LDRRMF, through the LDRRMC and LCD, to COA thus, evaluation of charges against the fund was not made on a monthly basis while the utilization of LDRRMF was not disclosed publicly by LDRRMC.)

32. Ang Sanggunian Panlalawigan ay nabigong tapusin/iangat ang declaration of State of Calamity dahil sa kawalan ng rekomendasyon mula sa LDRRMC at DDRRMO.

(32. The Sanggunian Panlalawigan failed to terminate/lift the declaration of State of Calamity due to absence of recommendation from the LDRRMC and DDRRMO.)

33. Tanging ang halagang P. 751,581.25 o 4.46% mula sa total audit disallowances na P. 16,865,500.19 na sakop ng Notices of Finality of Decision ang binayaran sa taon (ng audit). Gayundin, ang total disallowances na inaapela pa as of December 31, 2014, ay nagkakahalaga ng P. 99,348,731.51.

(33. Only the amount of P. 751,581.25 or 4.46% out of the total audit disallowances of P. 16,865,500.19 covered by Notices of Finality of Decision was settled during the year. Likewise, the total disallowances still under appeal as of December 31, 2014, amounted to P. 99,348,731.51.)

Itutuloy/To be continued

'Endless corruption in Marinduque" - Ka Lolong

Ika-apat na po ito sa serye ng pito-pito. Mga katiwalian sa Kapitolyo ng Marinduque na tinagurian ng isang mambabasa (Lolong Rejano), na "endless corruption in Marinduque".

Karugtong ng post kahapon:

View ng Marcopper Mining. Hindi kinokolekta ng lalawigan ang P. 18,925,974.00 na real property tax sa bahaging kinatitirikan ng Siltation at Decant System. Paano pa kaya ang unpaid real property taxes na higit pa sa P 1-BILLION ang halaga para sa mga pag-aari nito na nasa Boac, Mogpog, Sta. Cruz at Torrijos?

22. Revenue-Uncollected Real Property Tax. Bagamat may pabor na desisyon ang Korte Suprema sa ilalim ng G.R. No. 170532 na may petsa Abril 30, 2009. ang Real Property Tax (RPT) Delinquency na nagkakahalaga ng P. 18,925,974.00 ng Marcopper Mining Corporation (MMC) sa Siltation at Decant System at sa lupang kinatitirikan ng istruktura ay hindi pa rin kinokolekta.

(22. Revenue-Uncollected Real Property Tax. Despite the favorable decision of the Supreme Court under G.R. No. 170532 dated April 30, 2009, the Real Property Tax (RPT) Delinquency totaling P 18,925,974.04 of Marcopper Mining Corporation (MMC) on Siltation and Decant System and on the lot where the structure was erected had not been collected.)

23. Ang PGM (Provincial Government of Marinduque) ay hindi rin kumulekta ng rental fees mula sa gusali at istruktura na ngayon ay inookupahan ng isang telecommunications service provider at ng isang pribadong restaurant, kayat naglaho ang oportunidad na makalikom ng karagdagang kita na nagkakahalaga ng P. 462,000.00 kada taon.

(23. The PGM failed to collect rental fees out of the building and structures presently occupied by a telecommunications service provider and a privately owned restaurant thus, losing the opportunity to generate additional income of approximately P 462,000.00 annually. 

..."Review of the Contract of Lease dated November 5, 1991 entered into by and between the PGM, represented by the then Provincial Governor Luisito M. Reyes (lessee), and Department of Transportation and Communications, represented by their Former Acting Secretary Pete Nicomedes Prado (lessor),disclosed among others that the Lessee shall not directly or indirectly sub-lease, assign, transfer, convey, mortgage or in any way encumber its right over the leased premises, any portion thereof under any circumstance whatsoever and any contract that may be made in violation of this clause shall be null and void.

"In consideration of the above provision of the lease agreement, the occupancy of Sun Cellular on the leased premises to DOTC is considered and indirect sub-leasing or transfer without authority, hence a clear violation of the agreement. Thus, it is proper for the PGM to collect rental fees from them starting from their occupancy in September 2011 or 40 months as of December 31, 2014 with an estimated monthly rental income of P. 25,000 or P. 300,000.00 annually based on the prevailing rental fees of commercial spaces in the province.

"In addition, physical inspection also disclosed that the structure within the hospital compound is being operated by a private enterprise as a canteen or restaurant catering to the provincial employees and patients of the provincial hospital. According to the records of the Cooperative Development Authority (CDA), this was formerly operated by the Marinduque Provincial Hospital Multi-purpose Cooperative whose members are hospital officials and employees. However, the records of the CDA showed that the cooperative had ceased its operation sometime in February 2012, and that they are just renting it out to a private operator. Since then the cooperative was able to generate a total rental income of P. 244,668.50 (Annex A) which is supposed to have been collected by the Provincial Government.

"… With regards to the justification that the renovation of the canteen structure was funded by the Cooperative, it was insisted by the Audit Team that long before their takeover, the structure was already erected and being rented out by the former concessionaire to the PGM.)

24. Ang pagsusumite ng financial reports at statements gayun din ng disbursement vouchers at supporting documents ay hindi sinumite sa oras na nagsanhi sa pagkabalam sa pag-audit ng accounts, at taliwas ito sa pakay na magkaroon ng control at prompt review at verification ng mga tumanggap, disposisyon at paggamit ng mga pondo ng ahensya.

(24. The submission of financial reports and statements as well as disbursement vouchers and supporting documents were not submitted on time causing delay in the audit of accounts which defeats the purpose of providing control and prompt review and verification of the recipients, disposition, and utilization of funds of the agency.)

CARMEN Eco-Adventure Park (dating Provincial Training Center), sa Tamayo, Sta. Cruz, Marinduque. Pag-aari ng lalawigan at milyon-milyon ang ginastos. Ginagamit ng libre ng mga pribadong entity na walang kontrata at awtoridad mula sa SP ayon sa Commission on Audit.

25. Operasyon ng Local Economic Enterprise (LEE)

Ang mga pribadong establisimyento ay pinayagang gumamit ng government facilities ng libre sa CARMEN, isang local economic enterprise na pag-aari ng ahensya, kahit walang Memorandum of Agreement (MOA)/kontrata at awtoridad mula sa SP at naging masama ito sa interes ng pamahalaan at taxpayers.

(25. Operation of Local Economic Enterprise (LEE)

Private establishments were allowed to utilize government facilities for free at CARMEN, a local economic enterprise owned by the agency, even without Memorandum of Agreement (MOA)/contract and authority from the SP to the detriment of the interest of the government and taxpayers.)

26. Ang Provincial Treasurer, Provincial Accountant at ang OIC-Provincial Agriculturist, manager ng CARMEN ay nabigong magsagawa ng internal control system sa operasyon, sales, collection, at reporting ng mga transaksyon sa CARMEN at Demo Farm and Extension Office sa Sibuyan Agriculture and Extension Office kaya, nag-iisang tao ang namamahala, nagtatala ng record of production at benta sa crops, sea foods, organic fertilizer, renta sa mga facilities at training center, habang ang mga kinita sa sale at mga rentang nakolekta ay pinapasa sa isang caretaker at unbonded collector na hindi naman nagsasagawa ng record/cashbooks kung saan makikita dapat ang income ng economic enterprise at demo farm, kaya't kaduda-duda ito.

(26. The Provincial Treasurer, Provincial Accountant and the OIC-Provincial Agriculturist, manager of CARMEN failed to establish internal control system on operation, sales, collection, and reporting of transactions at CARMEN and Demo Farm and Extension Office at Sibuyan Agriculture and Extension Office thus, only one person manages and keeps record of the production and sale of crops, sea foods, organic fertilizer, rental of facilities and training center while proceeds of sale and fees collected are turned-over to a caretaker and unbonded collector who does not maintain record/cashbooks rendering reported income of economic enterprise and demo farm as doubtful.)

27. Hindi nagawa ng Local Finance Commitee na maghanda ng business plan para sa operasyon ng CARMEN, kaya't ang malaking bahagi ng income na nalikom ay galing sa dati nang mga pinanggagalingan bago pa ito malikha bilang isang economic enterprise habang ang pagpapagawa ng ibang facilities na nagkakahalaga ng P. 3,028,476.64 tulad ng mga bagong nipa hut ay binigyan muna ng halaga kaysa sa pagsasaayos ng mga sirang comfort room na kailangan para sa mga bisita/kliyente.

Kung walang business plan at strategies, ang operasyon ng CARMEN ay walang pupuntahan. Bukod sa rito, maaaring maapektuhan ang legalidad ng mga ginastos dahils sa kawalan ng basehan. Isang ocular inspection ang isinagawa sa mga pasilidad at nakita rito na ang mga comfort room sa CARMEN kasama na ang mga pinto, showers at iba pang fixtures ay nanatiling sira. Ang mga comfort rooms ay marurumi dahil sa kawalan ng maintenance kaya, ang mga pasilidad ay hindi kaaya-aya sa mga bumibisita na gustong manatili at magrelax. 

... kasama sa mga nipa hut, may mga native gazebo pa na itinatayo sa ngayon sa nasabing lugar subalit ang ahensya ay wala pang mungkahing ordinance mula sa Provincial Treasurer hinggil sa silbi ng mga pasilidad na ito

(27. The Local Finance Committee failed to prepare a business plan for CARMEN’s operation, thus the latter generated most of its income from traditional sources prior to its creation as economic enterprise while construction of other facilities totaling P. 3,028,476.64 such as new nipa huts was prioritized over repair of out-of-order comfort rooms necessary in serving guests/clients.

Without the business plan and strategies, the operation of CARMEN shall go nowhere. Moreover, it may affect the legality of payment of expenditure due to lack of basis. Ocular inspection of facilities disclosed that comfort rooms at CARMEN including, doors, showers and other fixtures remained out-of-order. In addition, comfort rooms are dirty due to lack of maintenance thus, facilities are unfair for visiting guests who wished to stay and relax..

Records show also that the agency has signed a contract during CY 2014 with N.Q. Villapando Construction totaling P. 3,028,476.64 for the furnishing of labor, materials, equipment for the Improvement of CARMEN facilities. However, ocular inspection disclosed that renovation includes construction of nipa huts, wherein strategies and business plan for their estabishments remained unknown. Together with the nipa huts, more native gazebos are now being constructed in the place but agency has no proposed ordinance yet from the Provincial Treasurer regarding use of those facilities.)

28. Ang mungkahing Solid Waste Management Plan ng provincial government ay nanatiling hindi aprubado hanggang sa katapusan ng taon, na nagpapakita ng kawalan ng pagtugon sa lumilitaw na mga pangkalikasang usapin sa waste reduction at disposal mula sa national government.

Ehemplo lamang ng isang lugar na walang Solid Waste Management Plan.

(28. The proposed Solid Waste Management Plan of the provincial government remained unapproved as of year-end thus, manifesting unresponsiveness to the national government emerging environmental concerns of waste reduction and disposal.)

Itutuloy/To be continued

Kasunod na pito pang katiwalian sa Kapitolyo ng Marinduque ayon sa COA (Karugtong)

Sa madaling salita, ayon sa COA, sa sistemang ginawa ng Kapitolyo ng Marinduque, ipinagkait sa mga nasasakupang Marinduqueno ang mga benepisyo na naibigay dapat sa mga pinagsisilbihan kung ang 20% Development Fund ay ginamit sa pinaglaanang mga programa at proyekto na binuo sa joint circular ng DILG at DBM

Karugtong ng "pito-pito" series

Kasunod pa na pitong katiwalian. Ang una hanggang ika-labingapat (1-14) na katiwalian ay naisulat na rito noong nakaraang dalawang araw:

15. Productivity Enhancement Incentive (PEI) totaling P 6,501,000.00 ay ibinayad sa mga opisyales ng lalawigan at mga empleyado sa halagang P 10,000.00 bawat isa na walang naaayon sa batas na appropriation para pagkunan ng kagastusang ito.

(15. Productivity Enhancement Incentive (PEI) totaling P 6,501,000.00 were granted to provincial officials and employees at P 10,000.00 each without sufficient lawful appropriation to cover the expenditure.)

16. Ang Namumuno sa Operation ng Motor Pool at ang kanyang mga empleyado ay nagpasya na ang grader na nagkakahalaga ng P. 2,828,000.00 ay depektibo sa panahong covered pa ng warranty, subalit hindi naman nagawang ireport ang tungkol dito sa Head of Procuring Entity kaya walang aksyon na ginawa upang magamit ang warranty security at ito ay nakasama sa interes ng gobyerno at ng mga taxpayers.

(16. The Head of Operation of Motor Pool and his employees determined that the grader totaling P 2,828,000.00 is defective within the period covered by the warranty but failed to report the matter to the Head of the Procuring Entity thus, no action was done to proceed to call upon the warranty security to the detriment of the interest of the government and taxpayers.)

17. Procurement-Non-compliance with pertinent provisions of RA No. 9184. Invitation to Bid, Notice of Award, Notice to Proceed and Approved Contract ay hindi inilabas sa official website ng Lalawigan ng Marinduque kahit pa ang website na ito ay umiiral.

(Idinagdag pa ng COA na, "Gayundin, walang pagpapatunay mula sa BAC Secretariat na ang mga dokumento ay naipaskil saan mang madaling makitang lugar ng procuring entity".

Zipline sa CARMEN Eco-Park. Photo: Joven Cagande

(Sa pagkuha ng Zipline Facilities na itinayo sa CARMEN Eco-Adventure Park sa Tamayo, Sta. Cruz, Marinduque na nagkakahalaga ng P. 1,592,689.10 sa pamamagitan ng Negotiated Procurement - Two Failed Biddings. Napansin na ang posting ng Notice for Negotiated Procurement sa PhilGEPSs website ay isinagawa noong November 1,2013. Base sa Earliest Possible Time - panahon ng pagkilos ng BAC, ang deadline ng submission of quotation ay dapat ay November 22, 2013. Subalit base sa minutes of meeting ng BAC, ang opening ng quotation ay ginawa noong October 1, 2014 lamang, pagkalipas ng 10 buwan at 7 araw, kahit wala namang re-posting ng Notice of Negotiated Procurement sa PhilGEPS website para rito, isang pagsuway sa Section 54.2 ng IPP ng R.A. No. 9184.

Dagdag pa, ang ebidensya ng posting invitation to Bid sa PhilGEPs website ng mga sumusunod na projects na nakuha sa pamamagitan ng public bidding ay hindi nakadikit sa disbursement vouchers, kaya, ang pagsunod ng BAC sa prescribed period ng procurement activities ay hindi ma-evaluate, para sa:

1. Improvement of Multi-Purpose Building, Capitol Compound, Boac, Marinduque. Winning Bidder: C.J. Construction, Inc. Amount: P 989,426,64.

2. Furnishing of labor, materials, and equipment for the construction of perimeter fence of Hospital and Convention Center. Winning Bidder: W.J. Construction. Amount: P 985,454.51.

3. Repair and Improvement of Classroom (Billeting Area) MIMAROPARAA. Winning Bidder: W.J. Construction. Amount: P. 1,998,760.64.

4. Concreting of various Farm to Market Roads Package III, Municipality of Sta. Cruz. Winning Bidder: A.V. Construction Supply. Amount P. 4,485,631.32.

(17. Procurement-Non-compliance with pertinent provisions of RA No. 9184.

Invitation to Bid, Notice of Award, Notice to Proceed and Approved Contract were not posted in the official website of the Provincial Government of Marinduque despite its existence.

COA added: ""Likewise, there was no certification from BAC Secretariat that documents were posted in any conspicuous place in the premises of the procuring entity".

"In the procurement of Zipline Facilities installed at CARMEN Eco-Adventure Park at Tamayo, Sta. Cruz, Marinduque totaling P 1,592,689.10 through Negotiated Procurement - Two Failed Biddings, it was noted that the posting of Notice for Negotiated Procurement in the PhilGEPS website was made on November 1, 2013. Based on the Earliest Possible Time - period of action by BAC, the deadline of submission of quotation should be on November 22, 2013. However, based on minutes of meeting of BAC, the opening of quotation was made on October 1, 2014 only, after 10 months and 7 days, despite lack of re-posting of Notice of Negotiated Procurement in the PhilGEPS website for this purpose in violation of Section 54.2 of IRR of R.A. No. 9184.

In addition, evidence of posting Invitation to Bid in the PhilGEPS website of the following projects which were procured through public bidding were not attached to the disbursement vouchers, hence, compliance of BAC with the prescribed period for procurement activities could not be evaluated, to wit:

1. Improvement of Multi-Purpose Building, Capitol Compound, Boac, Marinduque. Winning Bidder: C.J. Construction, Inc. Amount: P 989,426,64.

2. Furnishing of labor, materials, and equipment for the construction of perimeter fence of Hospital and Convention Center. Winning Bidder: W.J. Construction. Amount: P 985,454.51.

3. Repair and Improvement of Classroom (Billeting Area) MIMAROPARAA. Winning Bidder: W.J. Construction. Amount: P. 1,998,760.64.

4. Concreting of various Farm to Market Roads Package III, Municipality of Sta. Cruz. Winning Bidder: A.V. Construction Supply. Amount P. 4,485,631.32.

"Others: "The OIC-Tourism Officer insisted during the exit conference that the present website of the PGM is limited to their activities. He insisted that due to lack of webmaster, programs, projects, and activities of the other departments of the provincial government such as postings of procurement activities could not be accommodated by them. It was only due to the persistence of other department heads of their need for website access that the OIC-Tourism Officer offered to turn-over the maintenance of the said website to the Provincial Planning and Development Office (PPDO). The PPDO assured the body that they are willing to handle its over-all maintenance for them to operate, maintain, upload all the programs and activities and purposely to give access to various departments of the PGM.

"Auditor's Rejoinder: "The Audit Team insisted that the website, being the official website of the provincial government, must be utilized by the PGM as a whole and should not be limited to tourism activities. It should be designed and maintained as showcase of the PGM including but not limited to posting of procurement activities as required under RA 9184.")

18. Isang observer lamang ang iniimbita ng BAC sa pre-bid conference at pagbukas ng bids maliban sa COA representative, maliban sa COA representative, kahit pa kinakailangan ayon sa batas ng hindi bababa sa dalawang (2) observers.

(18. Only one observer was invited by BAC during the pre-bid conference and opening of bids in addition to COA representative, despite requirement of law of at least two (2) observers.

("Records show that observers are invited only during pre-bid conference and opening of sealed bids and preliminary evaluation. They are no longer invited during evaluation of bid which is usually held the day after the opening of bid based on earliest possible time of procurement activities.

"The failure of the BAC to comply with the regulation denied the public of the chance to monitor the procurement process and the implementation of the awarded contract in violation of the principles of transparency provided in Section 3 of the IRR of R.A. No. 9184.

"The bidding process conducted by the BAC appeared to be flawed for non-compliance with the strict provisions of R.A. No. 9184 and its implementing rules. The BAC had disregarded the requirements of the law when, by way of its resolutions, awarded the contracts and purchase for the supply of heavy equipment, construction of various infrastructure projects to suppliers and contractors without complying with the mandatory procedures and legal requirements under RA 9184 and its IRR.)

19. Pre-procurement conferences ay hindi isinagawa ng BAC para sa infrastructure projects at mga goods with approved budget para sa contract at/o halagang lagpas sa P. 5,000,000.00 at P. 2,000,000.00 ayon sa pagkakasunod.

(19. Pre-procurement conferences were not conducted by BAC for infrastructure projects and goods with approved budget for the contract and/or costs of more than P. 5,000,000.00 and P. 2,000,000.00 respectively.)

20. Ang Design at Build contract ay nagkakahalaga ng P. 19,850,009.61 at P. 19,920,895.00 sa Construction ng Administrative Annex Two-Storey Building at Construction ng Disaster Risk Management Training Institute and Convention Center, ayon sa pagkakasunod, na isinagawa sa pamamaraang straight contract ay nakitang may kalabisang 6.20% at 14.18% ayon sa pagkakasunod, base sa COA allowable cost, kaya mangangahulugan ito ng posibleng disallowance sa audit na nagkakahalaga ng P. 3,634,078.39.

(20. The Design and Build contract costs amounting to P. 19,850,009.61and P. 19,920,895.00 of the Construction of Administrative Annex Two-Storey Building and Construction of Disaster Risk Management Training Institute and Convention Center, respectively, implemented under straight contract were found to be excessive by 6.20% and 14.18%, respectively, based on COA allowable cost, thus may result in a possible disallowance in audit totaling P 3,634,078.39.)

21. 20% Development Fund.

Ang kabuuhan ng hindi ginamit na balanse ng 20% Development Fund ay tumaas sa P. 142,578,663.34 kung ihahambing sa hindi ginamit na balanse noong CY 2013 na halagang P. 105,933,256.93.

(Sa madaling salita, ayon sa COA, sa sistemang ginawa ng Kapitolyo ng Marinduque, ipinagkait sa mga nasasakupang Marinduqueno ang mga benepisyo na naibigay dapat sa mga pinagsisilbihan kung ang 20% Development Fund ay ginamit sa pinaglaanang mga programa at proyekto na binuo sa joint circular ng DILG at DBM).

(21. 20% Development Fund.

The total unutilized balance of the 20% Development Fund had increased to P. 142,578,663.34 as compared to the CY 2013 unutilized balance of P. 105,933,256.93.)

Review of the CY 2014 Status of Appropriations, Allotment and Obligation disclosed that out of the P 87,398,919.00 and P 129,855,965.39 consisting of current and continuing allotment for 20% Development Fund, only the total amount of P 74,676,221.05 was utilized during the year, leaving a significant unexpended amount of P 142,578,663.34.

While there were several programs and projects that were commendable in line with the policies and guidelines set forth by the DILG and DBM Joint Circular, we still noted the significant unimplemented amount and some charges which are not in accordance with the said joint circular. These include purchase of fuel, wages of Job Order hired, office supplies and materials, two-way radio for Tourism Office, accommodation of national and local officials, who attended the MIMAROPARAA held in the province in February 2014 and the like.

 On the other hand, interview with the concerned personnel justified that in order to generate income out of the unexpended balance, they deposited majority of them under High Yield Savings Account in the Land Bank of the Philippines.

Although it is earning interest income for the agency, the fact still remained that multiple effects of investing them in capital outlay, such as infrastructures and development programs could produce much more benefit to the people who have been waiting for the implementation of development programs such as, much improved water systems, cemented roads, health centers, installation of street lightning system, irrigation system, etc. which in one way or another enhances economic growth and local tourism in the countryside.

As a result it deprived the constituents as well as the local government itself of benefits that could have been derived had the 20% Development Fund been utilized for the intended priority programs and projects as conceptualized under the joint circular).

Itutuloy/To be continued 

Mga panibagong katiwalian sa Kapitolyo ng Marinduque ayon sa COA (Karugtong)

Pito-pito

Ang unang pito (7) sa napakaraming mga anomalya sa Kapitolyo ng Marinduque ay nailimbag dito kahapon. Ang kasunod na pitong katiwalian ayon sa inilabas na Commission on Audit (COA) Audit Report 2014 ay nasa ibaba. Pito-pito araw-araw hanggang kailan kaya?

Karugtong

8. Mga bayarin mula sa LGUs (Account 138) na nagkakahalaga ng P 2,481,239.92 na mga dapat tanggapin mula sa mga munisipalidad ay hindi umaayon sa payables ng mga kaukulang munisipalidad sa mga bayarin na naitala ng Lalawigan na nangangahulugang ang balanseng bayarin ay kaduda-duda.

(8. Due from LGUs (Account 138) totaling P 2,481,239.92 which represents receivables from other municipalities do not reconcile with the payables of the ,municipalities concerned to the payables recorded by the Province rendering the balance of receivable doubtful.)

9. Mula sa P. 51,942.00 na honoraria, P 8,248.28 o 15.87% ay ibinayad sa mga hospital personnel tulad ng laundry workers, drivers, guards, etc. na walang kaugnayan sa training ng midwifery students. Gayundin, may mga hospital staff na walang direktang kaugnay sa programa na binayaran din ng honoraria katulad ng sa mga trainers. 

(9. Out of P 51,942.00 honoraria, P 8,248.28 or 15.87% was granted to hospital personnel such as laundry, workers, drivers, guards, etc. who were not involved in the training of midwifery students. Likewise, some hospital staffs not directly involved to the program were granted honoraria similar to the trainers.)

10. Repair and maintenance expenses na ginastos sa mga motor vehicles na umabot sa P. 2,695,177.26 at P. 22,950,463.93 para sa CY 2013 at CY 2014, ayon sa pagkakasunod, ay masasabing uneconomical o mapagmalabis na paggastos.

(10. Repair and maintenance expenses incurred on motor vehicles totaling P 2,695,177.26 and P 22,950,463.93 for CY 2013 and CY 2014, respectively, may be deemed uneconomical and excessive expenditures.)

11. Interest Expense na P. 2,011,246.29 ay kinilala bilang loans payable account para sa mga undelivered equipment by Aztec Construction Equipment and Services, Inc. na nagkakahalaga ng P 52,823,880.98 sa kabila ng katotohanang may issuance of Writ of Preliminary Injunction sa Land Bank of the Philippines, kaya't naglahad ng labis sa interest expense at interest payable accounts sa ganun ding halaga.

(11. Interest Expense totaling P 2,011.246.29 was recognized on loans payable account covering undelivered equipment by Aztec Construction Equipment and Services, Inc. totaling P 52,823,880.98 despite, issuance of Writ of Preliminary Injunction to the Land Bank of the Philippines, thereby overstating interest expense and interest payable accounts by the same amount.)

12. Ang mga kabayaran sa consultancy services na nagkakahalaga ng P. 1,374,239.64 ay itinuturing na hindi kailangan at wala sa ayos dahil sa kawalan ng mga programa at mga proyekto na nangangailangan ng highly technical advisers/experts, at hindi pagsunod nito sa mga patakaran para sa paggamit ng alternative methods of procurement at sa governing principles on government procurement.
  

(12. The payments of consultancy services totaling P 1,374,239.64 is considered unnecessary and irregular due to the absence of programs and projects requiring highly technical advisers/experts and non-compliance with the terms and conditions for the use of alternative methods of procurement and the governing principles on government procurement.)

13. Karagdagang workforce na 93 empleyado ay pinapasok para lamang sa Office of the Sanggunian at Office of the VIce-Governor sa pamamagitan ng job order bagama't mayroon nang regular officials at mga empleyado sa ahensya na in-charge sa medical, social, at clerical services, kaya't nagresulta ito sa pagbabayad ng wala sa ayos at hindi kinakailangang mga sahod na nagkakahalaga ng P. 933,283.48. Gayundin, ang pag-hire sa karagdagang mga empleyado sa pamamagitan ng Job Orders (JOs) sa Tourism Office ay walang basehan kaya't, ang pagpapatuloy ng mga ito ay hindi praktikal, mahal at wala sa ayos.

(13. Additional workforce of 93 employees were hired solely for the Office of the Sanggunian and Office of the Vice-Governor through job order despite existence of regular officials and employees in the agency in-charge of medical, social, and clerical services thus, resulting in payment of irregular and unnecessary wages totaling P 933,283.48. Likewise, hiring of additional employees through Job Orders (JOs) in the Tourism Office lacks basis thus, maintaining them is impractical, costly, and irregular.)

14. Mga kagastusan na nagkakahalaga ng P. 501,096.00 na siningil sa SEF (Special Education Fund) ay hindi naayon sa pangunahing layunin para sa pondo, kaya't nadaig ang pakay kung bakit isinakatuparan ang ganitong pondo.

(Ang naging resulta nito ayon sa COA, "Ang pangunahing pangangailangan ng mga mag-aaral tulad ng supplemental books, periodicals at equipment na magagamit para madagdagan ang kanilang kaalaman, at isaayos ang mga training facilities na makakatulong para mapahusay ang kanilang mga talino, ay hindi binigyan ng halaga. Dagdag pa rito, ang pagtatayo at pagkukumpuni ng karagdagang mga school building na maaaring mapasukan pa ng karagdagang mga mag-aaral ay hindi binigyan ng prioridad. 

14. Expenditures totaling P 501,096.00 charged against SEF (Special Education Fund) are not in conformity with the primary purpose of the fund thereby defeating the purpose for which the fund was established.

(As a result, according to COA, "the primary needs of the students such as supplemental books, periodicals and equipment that could be used to enrich their knowledge, and improve necessary training facilities that could help enhance their talents, were not given importance. More so, construction and repair of additional school buildings that could accommodate more students have not also been prioritized.")

(Itutuloy/To be continued)


Continued from yesterday's post:

Hindi pa nauulat sa sambayanan: Panibago na namang mga anomalya sa Kapitolyo ng Marinduque ayon sa COA Report 2014