SEDP: FINISHING SCHOOL FOR COA LEADERS

Xxx As originally designed, the SEDP is intended primarily to train COA executives to become affective managers. There were also arrangements to make SEDP the COA equivalent of the Career Service Officers corps in the executive branch.

The COA management at that time spared no effort and expense to make the SEDP the finishing school for senior COA officials. Under the close supervision of the Development Academy of the Philippines, the COA harvested a bumper crop of participants who would later take over the management of COA.

Thus, from SEDP I class emerged  in 1980 such COA super heroes as Assistant Commissioner Nazario Anis, Assistant Commissioner Cecilio Dizon, Assistant Commissioner Emmanuel  Dalman, and Assistant Commissioner Sofronio Flores.

And from SEDP II class in 1981 came out such modest and humble COA personalities like our brand new Commissioner Raul C. Flores, Assistant Commissioner Francisco Escarda, Assistant Commissioner Melchor Pentino, Assistant Commissioner Cesar Damole, Assistant Commissioner Edita dela Cruz, Assistant Commissioner Arturo Dadufalza, and Assistant Commissioner Leon Pilar . . . at sino pa ba — ah, huwag ninyong kalimotan ang kanilang Class President for life – – – itong inyong abang lingkod.

And then from SEDP III class of 1982 was crafted such supermen as Commissioner Bartolome Fernandez, Assistant Commissioner Conrado Declaro, and Assistant Commissioner Aristides Achacoso. Xxx □

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Reference: Excerpts from Pages 346-348, READINGS IN PHILIPPINE STATE AUDIT.

18. Q.- What shall a COA Auditor do if agency management, antagonized by public disclosure of audit findings of improprieties, retaliates by removing office facilities or even ejecting the COA auditing unit from its office premises?

A.- When agency management, antagonized by public disclosure of audit findings of improprieties in the handling of public funds, retaliates by withholding funding support to, and even ejecting COA auditing units from, the office premises of the audited agency, the auditor concerned shall immediately report the matter to the COA Cluster Director and/or other COA senior official, since such acts constitute obstructing COA from discharging its constitutionally mandated task.

To ensure that COA representatives are adequately provided with the facilities for its audit, Section 21 of the Government Auditing Code, as Amended, mandates that the appropriation or allotment of each government agency shall include “amounts necessary to provide such agency with adequate auditing services”.  This funding support to COA is further guaranteed by the succeeding Section 24 that requires that: (a) the amount for the operating expenses of COA be included in the annual general appropriation laws; (b) government corporations appropriate in their budgets “an amount at least equivalent to the appropriation for the salaries and allowances xxx of the Commission (COA) during the preceding fiscal year”; and (c) one-half of one per-centum (1/2 of 1%) of the collections from national internal revenue taxes be set aside to cover the cost of auditing services to local government units. □

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Reference: Pages 120 to 121, PHILIPPINE GOVERNMENT AUDITING (Annotated).

5. Q.- (a) Which office shall keep the accounting books and financial records of the barangay? (b) What are the duties and responsibilities of the city/municipal accountant with respect to the barangay accounts?

A.- (a) The accounts and financial records of the barangays are required to be kept in the office of the city or municipal accountant, as the case may be.

However, for the purpose of keeping the books of accounts and other financial records of the barangays, the city or municipal accountant concerned may recommend for the creation of one or more positions of barangay bookkeepers to the proper city or municipal authorities, the salaries of whom shall be funded out of the regular revenues of the city or municipality.

(b) The duties and responsibilities of the city/municipal accountant are the following:

1. Maintains the books of accounts of each barangay under the city/municipality;
2. Records all cash transactions in the Journal of Cash Transactions;
3. Records all non-cash transaction in the General Journal thru Journal Vouchers;
4. Posts the recorded transactions in the journals to the General Ledgers; and
5. Posts all the transactions to the specific Subsidiary Ledgers.
6. Prepares the required monthly and year-end Trial Balances (TBs), Financial Statements (FSs), and reports/ schedules for each barangay;
7. Submits the monthly and year-end barangay individual financial reports to the Sangguniang Bayan, Punong Barangay and COA Auditor/Audit Team Leader (ATL) concerned.
8. Submits digital copies of the TBs, FSs and reports/schedules of the barangays to the COA Auditor/ATL at year-end;
9. Prepares year-end consolidated FS of barangays and submits the same to the COA Auditor/ATL;
10. Prepares the RBDCM upon receipt of the Debit Memos, Credit Memos and Bank Statement of the barangay and furnish immediately the Barangay Treasurer (BT} of the same to update and reconcile the balance of Cash in Bank account in his cashbook;
11. Prepares the monthly Bank Reconciliation Statement upon receipt of the Bank Statement; and
12. Performs such other duties and functions as may be provided by law or ordinances. □

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Reference: Pages 99-100 HOW TO MANAGE BARANGAY FINANCES Rev. 2018 ed. By Ursal & dela Cruz.

9. Q.- (a) Aside from P.D. No. 46, are there other laws prohibiting public officials from receiving gifts by reason of their official positions? (b) What are their essential elements? (c) What are the penalties for their violation?

A.- (a) Yes, other laws prohibiting public officials from receiving gifts include: (1) Indirect bribery under Art. 211 Revised Penal Code, as amended; and (2) Prohibited solicitation or acceptance of gifts under R.A. No. 6713, Sec. 7-d.

(b) (1) The essential elements in Indirect Bribery in Art. 211, RPC are: a) Committed by a public officer; b) who shall accept gifts offered to him/her; c) by reason of his/her office.
(2) In Prohibited solicitation or acceptance of gifts under RA 6713(Sec. 7-c), the essential elements are: a) Committed by public officials or employees; b) who shall solicit or accept, directly or indirectly; c) any gift, gratuity, favor, entertainment, loan or anything of monetary value from any person; d) in the course of their official duties or in connection with any operation being regulated by, or any transaction which may be affected by the functions of their office.

(c) The penalties for their violation are: (1) In Indirect Bribery the penalty is Prision correction in its medium and maximum periods (8 years and 1 day to 12 years) and public censure.
(2) In Prohibited solicitation or acceptance of gifts under RA 6713(Sec. 7-c), the penalty is imprisonment not exceeding five years, or fine not exceeding Php. 5,000.00 or both, and in the discretion of the court disqualification to hold office. □

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Reference: Pages 22-23, 84-86 CRIMES OF PUBLIC OFFICERS, Book I-Laws Penalizing Public Officers.

8. Q.- (a) Is there a law prohibiting public officials from receiving gifts by reason of their official positions? (b) What are the essential elements of the crime? (c) What are the penalties for the offense?

A.- (a) Yes, P.D. No. 46 (1972) prohibits public officials from receiving gifts by reason of their officials positions.  Other special penal laws prohibiting the receiving of gifts by public officials include the provisions of Section 3(b) of R.A. No. 3019 and Article 210 of the Revised Penal Code.

(b) The essential elements of the crime punishable under P.D. No. 46 are: (1) it is committed by any public official or employee; (2) who receives, directly or indirectly any gift, present or other valuable thing on any occasion, including Christmas; (3) such gift, present or other valuable thing is given by reason of his official position; (4) included within the prohibition is the throwing of parties or entertainments in honor of the official or employee or his immediate relatives.

(c) The penalties for the offense are imprisonment for not less than one (1) year nor more than five (5) years and perpetual disqualification from public office. □

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Reference: Pages 92-93, CRIMES OF PUBLIC OFFICERS Book I-Laws Penalizing Public Officers.

THE BISAYAN: A Book Review by Mr. Napoleon B. Imperial

THE BISAYAN
A BOOK REVIEW
By Mr. Napoleon B. Imperial

GET THRILLED IN KNOWING THE COUNTRY’S PAST

            The book THE BISAYAN (Metro Manila: Good Governance Books.2015) is written by Atty. Sofronio B. Ursal, a retired commissioner of the Philippine Commission on Audit.

A talented story teller, his novel is a very compelling reading that once you started it, you will just have to go on in suspense and excitement (I finished reading it at 4:10am).

So as not to be distracted by the extensive side notes painstakingly gathered for a scholarly work, I decided I would surely go back to these notes if only to convince myself that the novel is not just pure fiction but rather factual reinforcement of what I saw and imagined during my visit to Liberty Shrine in Mactan Island and the Magellan’s Cross plaza in Cebu on 11-12 December last year.          Wading through the unfolding events before and upon the coming of Magellan till he met his arrogance-primed misadventure in Maktan, I felt I was reading again the books of Leon Uris who brought alive to contemporary sensation and color those thousands of years of Jewish history.

The author’s gift of imagination and legal mind successfully webbed into the extensive historical research which transported me back into the years 1500s and earlier. Without knowing his age, a reader would feel that Atty. Ursal was there participating in the daily events, negotiations and discoveries in Homonhon, Limasawa, Sugbu, Maktan, the Mactan Strait and Eastern Visayas where Lapu-lapu roamed and got trained in leadership, international relations and warfare.

Now, I can understand why Binisaya, compared with other major Philippine languages, truly has so much to indicate by way of concepts and thought forms, on the relatively fair level of achievement in science and technology and international trade in those times.

Indeed the book is an enjoyable and hair-raising experience of Philippine history made alive. So I thank and congratulate Mr. Ursal for the scholarship, hard work and literary craftsmanship he has put into the book, which were amazingly done in his senior years. I must also thank the Lord for what he has achieved in Sir Nony’s full circle of life. □