THE Commission on Audit has denied the appeal of Pasay City accountant Alegria Casugay for exclusion from liability in the disallowed P4.7 million payroll expenses of the city government in 2013.
In a seven-page decision, the commission upheld the assailed findings of COA-National Capital Region that there were “irregularities and illegalities” in the payment of JO salaries totaling P4.665 million and honoraria to the vice chairman of the Board of Regents of the City University of Pasay amounting to P46,500.
State auditors said the JO personnel were assigned to the Office of the City Mayor, Office of the Vice Mayor, and offices of the members of the Sangguniang Panlungsod (SP).
Casugay was among the city officials held liable for certifying the completeness and propriety of the supporting documents and for approving the appointment of JO hires on behalf of the vice mayor.
The 11 notices of disallowance were issued against JO personnel hired under the Barangay Assistance Programs of Vice Mayor Marlon Pesebre (P1.155 million) and city councilors Reynaldo Padua (P351,000), Alberto Alvina (P351,000), Arvin Tolentino (P351,000), Richard Advincula (P351,000), Ian Vendivel (P351,000), Lexter Ibay (P351,000), Ma. Antonia Cuneta (P351,000), Brian Kristian Bayona (P351,000), Mary Grace Santos (P351,000), and Eduardo Advincula (P351,000).
The COA-NCR said the JO payroll was not supported by proper documentation as required by the Civil Service Commission Resolution No. 02-0790. Auditors said only the approved payrolls were submitted but there were no reports of the JO hires’ activities or accomplishments.
Casugay invoked good faith, arguing that she relied on the performance of her subordinates and only signed the payroll vouchers in honest belief that she was merely continuing the practice of her predecessors.
She also said that she objected to the payrolls and submitted a written opinion to the city council and the Vice Mayor.
The COA, however, noted that the audit team’s finding of irregularity in the payroll of JO personnel was not refuted.
“As the City Accountant, Ms. Casugay is in charge of the accounting and internal audit services of the city. Thus, she should have acted with diligence and prudence in ascertaining the completeness of supporting documents and the propriety of payment of salaries and wages… before affixing her signature. Based on the circumstances obtaining in this case, Ms. Casugay was remiss of her duties,” the commission said.
