The Commission on Audit (COA) has ordered the municipal government of Guiguinto, Bulacan, to return to the government the P747,478.81 it spent in July 2012 to buy 37 iPad 2 tablets supposedly to be given to deserving students despite its financial constraints.
In a four-page decision, the COA denied the appeal of municipal accountant Ma. Teresa Jose and former municipal treasurer Flordeliza Cruz that sustained the June 20, 2013, notice of disallowance on the purchases.
The COA held Jose and Cruz liable because they signed the disbursement vouchers for the “unnecessary expenditures.”
Cash overdraft
At the time of the iPad purchases, the municipal government had a cash overdraft, or a negative bank balance, since June 30, 2012.
Besides Jose and Cruz, also ordered to return the funds were former Mayor Isagani Pascual, former municipal administrator Maria Nieves Roque, and members of the bids and awards committee.
The COA Central Luzon office in a March 13, 2014, decision lifted the disallowance, but the central office in Manila disapproved of it and sustained the order for the refund.