OFFICIALS of the Pangasinan State University (PSU) will face investigations by the Office of the Ombudsman on improper handling of public funds based on the finding of government auditors that the school paid P6.49 million obligations from a special trust fund without securing proper authority.
In two separate decisions released last week, the COA Commission Proper affirmed 14 notices of disallowance issued in 2014 against transactions involving purchase of office supplies, books, electrical supplies, and equipment.
The commission’s ruling noted that the expenditures were improperly charged against the special trust fund (STF) without the required prior approval of the Board of Regents (BOR) made mandatory under RA 8292 or the Higher Education Modernization Act.
Auditors also noted that notices regarding the procurement were not posted on the Philippine Government Electronic Procurement System (PhilGEPS), the PSU website, or in conspicuous places as required by the Revised Implementing Rules and Regulation of RA 8194.
“The NOAs (notices of award) for the procurement transactions were not posted in the PhilGEPS and in a conspicuous place in PSU, in violation of Section 37.1.6 of the Revised IRR of RA No. 9184. Thus, the procurement proceedings and the BAC resolution related to the subject transactions are illegal and void,” the COA pointed out.
However, even if the notices of disallowance were sustained, the commission said the persons held liable are under no obligation to make refunds since there was sufficient proof that the items purchased were delivered in full and received in satisfactory condition.
“Notwithstanding the foregoing, this Commission finds that the government has not suffered any pecuniary loss since there were complete deliveries of the supplies. No civil liability is imposed upon the petitioners,” the COA declared.
However, it said there will be an investigation by the Ombudsman in connection with violations of the procurement law.
“The Prosecution and Litigation Office, Legal Services Sector, this Commission, is instructed to forward the case to the Office of the Ombudsman for investigation and filing of appropriate charges against the persons responsible for the transactions, if warranted,” it added.
