THIRTEEN parcels of land with a combined area of 253 hectares and estimated value of P71.8 million have not been listed in the books of the Boy Scouts of the Philippines (BSoP) even if they are covered by valid titles or presidential proclamations.
In addition, 39 other properties covering 524.7 hectares acquired through purchase, exchange, or donation remain untitled, of which 13 are in danger of reverting back to former owners due to the BSoP’s non-compliance with attached conditions.
The Commission on Audit warned that in the absence of efforts to secure ownership, the BSoP could lose these properties to sequestration by the national government or land grabbing activities by private groups or individuals.
Based on the list provided in the 2021 audit report, there are six titled lots with a total area of 31.13 hectares and a combined valuation of P4.02 million. These are located in Mati, Davao Oriental; Zamboanga City; Butuan City; Birador Hills, Bohol; and Labangan, Zamboanga del Sur.
Seven other properties covered by presidential proclamations are a 1,000 square meter lot on Tramo Road, Pasay City assessed at P28 million; 72-has in Goa, Camarines Sur worth P18 million; 50-has in Iligan City worth P8.5 million; 962 sqm in Marbel, South Cotabato worth P8.18 million; 98-has in Salcedo, Eastern Samar worth P4.9 million; one hectare in Iligan City worth P150,000; and 6,918 sqm in Jolo, Sulu worth P48,426.
Auditors assigned the price of the properties according to their declared zonal values.
“Considering that these properties are covered by and/or supported with special legislations, therefore, the BSoP has valid ownership and should have recorded the same in its books. In fact, some of these properties are currently occupied and used by the BSoP Local Councils,” the COA said.
The audit team was told that the 13 properties were not yet recorded in the books because the acquisition costs were not yet determined while other supporting documents required for the issuance of titles are not in the possession of the BSoP.
Auditors pointed out that under the International Public Sector Accounting Standards (IPSAS) all that is required for initial recognition of donated assets is to establish fair market value through appraisal or referencing available records.
“The non-registration of these properties would not protect BSoP’s interest and will cause others to have adverse claims thereon,” the COA warned.
BSoP management claimed it cannot recognize some of the parcels of land as assets because they were donated only to its Local Councils (LCs), which are separate and distinct entities from its own.
The audit team corrected this, noting that in its own national by-laws, it was made clear that “all real estate acquired by purchase, donation, bequest by a Local Council shall be registered in the name of the Boy Scouts of the Philippines.
“Nothing in the law permits the BSoP to create any other corporate body whose personality is entirely independent, autonomous, distinct and separate from the BSoP itself,” the COA stressed.
