MANILA, Philippines – The Commission on Audit (COA) has affirmed two notices of disallowances issued against former Legazpi City mayor Noel Rosal and his wife, incumbent mayor Carmen Rosal, in relation to separate incidents of unlawful disbursement of funds. In the rulings dated July 31, the COA en banc said that there was “patent disregard for laws and administrative issuances/regulations” that amounted to “gross negligence.” They added that this makes the couple “erring public officials liable for the return” of the money.
A disallowance, as defined by COA , is “the disapproval in audit of a transaction, either in whole or in part” which could be due to “irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties,” requiring the return of public funds. The incident involving the incumbent mayor is related to funds disbursed tagged as Economic Welfare Allowance equivalent to a one-month salary, and an across the board P30,000 cash incentive to local officials in 2022. COA, however, said that the city ordinance used to justify the payout was “invalid and inoperative” since it goes against the existing Salary Standardization Law and the Local Government Code.
“All allowances and compensation of government personnel are already integrated into their standardized salary rates,” COA said. “Public funds are the property of the people and must be used prudently at all times with a view to.