THE Commission on Audit (COA) has thrown out a Motion for Intervention and Reconsideration filed by a private contractor over the disallowance slapped against 43 public works projects worth P527,857,381.08 undertaken by the provincial government of Palawan in 2008.
An en banc resolution released by the commission last week held that the movant, Dennis Sandil of the D.C. Sandil Construction and Real Development Inc., is barred from intervening in the case, noting that his motion was filed only after the COA had rendered a decision on the appeal filed by officials of the Palawan province.
Citing the Supreme Court ruling in the case of Ong vs Dalisay (2012), the COA said the belated action constitutes “inexcusable delay, which is a sufficient ground for denying the motion.”
“Foremost, it is worth emphasizing that Movant Sandil only attempted to intervene after this Commission had already rendered its decision denying the appeal of Mr. Dilig et al. from ND Nos. 2012-11-026(08) to 2012-11 68(08). By itself, such is already sufficient ground to deny the motion for intervention, which should have been filed before the rendition of judgment,” it pointed out.
Likewise, the COA noted that Sandil was held liable in only two Notices of Disallowance for which he had previously filed an appeal, resulting in his exclusion from liability in 2023.
Since he is not a party in any of the other transactions covered by the notices of disallowance (NDs), the COA said his motion is moot.
“Movant Sandil is not among the appellants in COA Decision No. 2021-441 which he seeks to be reconsidered. Except only for ND Nos. 2012-11034 (08) and 2012-11-035 (08), he is not even a proper party to the NDs since he was not included as a person liable thereto,” the COA said.
The COA ruling stemmed from a special report submitted by the Fraud Audit and Investigation Office (FAIO, now Fraud Audit Office) in 2008 in relation to the release of the P2.4 billion share of the province of Palawan in the Malampaya oil and gas royalties.
The biggest of the 43 projects was the P245.63 million San Vicente Airport construction project in San Vicente, Palawan, which was subdivided into six packages ranging from P33.8 million to P46.95 million – an act that auditors found questionable.
Also in the list were the P72.06 million concreting of the YKR Airport Highway Junction Road (subdivided into two worth P36.19 million and P35.87 million); the P37.99 million concreting of the National Highway Poblacion Coron-Junction Carmelita Section; the P32.03 million Sandoval Roxas Water Intake project, the P23.65 million concreting of Dinagpan-Dipulao Road; and the P10.2 million improvement of the Pulot III-Tabud road in Española, Palawan.
The rest of the smaller projects were water systems, school buildings, solar power home systems, day care centers and multi-purpose halls.
Auditors issued the ND based on the finding that the Invitations to Apply for Eligibility and to Bid (IAEB) were not posted on the Government Electronic Procurement System (GEPS) contrary to the requirement of RA 9184 or the Government Procurement Reform Act.
They likewise found evidence of overstatement of work accomplishments by the private contractors, resulting in overpayments totaling P87.23 million.
Among those held liable in the NDs were former Palawan Gov. Joel T. Reyes, provincial accountant Orlando Colobong, legal officer Elena Rodriguez, planning and development coordinator Samuel Madamba, provincial administrator Romeo Seratubias, general services officer Ferdinand Dilig, provincial treasurer Teofilo Palanca Jr., information officer Rolando Bonoan Jr., budget officer Luis Marcaida II, and provincial engineer Charlie Factor.
Also included were individual payees for contractors AL Salazar Construction Inc., BCT Trading and Construction, Rodcel Construction, Seven Digit Construction and Supplies, D.C. Sandil Construction and Realty Development Inc., ED Tabangay, Anilos Trading and Construction, and LB Leoncio Trading and Construction.