COA flags PCO’s terminal, monetized leave payments for lack of documents
MANILA, Philippines — The Commission on Audit (COA) said that documents that would support the Presidential Communications Office’s (PCO) payment of P25.72 million for terminal leaves and monetized leave credits are incomplete.
COA’s audit report of PCO for fiscal year 2022 revealed that there were 87 requests for terminal leave pay that lacked either of the following documents:
- Statement of Assets, Liabilities, and Net Worth
- Computation of terminal leave benefits duly signed/certified by the accountant
- Applicant’s authorization in affidavit form to deduct all financial obligations with the employer
- Affidavit of the applicant that there is no pending criminal investigation/prosecution against him or her (Republic Act No. 3019 or the Anti-Graft and Corrupt Practices Act)
There were also five requests without the employee’s accepted letter of resignation, two without certified photocopies of employees’ leave card as certified by the Administration or Human Resource Management Office, 10 without approved leave applications, two without complete service records and one without any certified photocopy of appointment showing the highest salary received.
All the terminal leave requests that lacked supporting documents were worth P25.66 million.
Meanwhile, one request for the monetization of remaining leave credits — which was worth P88,107 — did not have the record of clinical abstract and medical procedures to be undertaken.
COA said the lacking documents have cast doubt on the validity of the transactions.
“The non-submission of the required supporting documents on the payment of terminal leave benefits and monetization of leave credits casted doubt on the transactions’ validity and regularity,” COA said.
“It was also noted that the PCO’s Leave Administration Manual (LAM) have no guidelines regarding the documentary requirements in claiming terminal leave benefits and the PCO Personnel Section is in-charge of certifying the leave credit before endorsing it to the Office of the Director for Administration and Finance for approval,” it added.
According to COA, they have contacted PCO to remind them to submit documents needed, to which the office replied accordingly.
“We recommended that Management submit the lacking documents for all paid DVs and strictly comply with the requirements of COA Circular No. 2012- 001 dated June 14, 2012,” COA said.
“Management commented that HRDD and Accounting Division shall submit the lacking documents of 88 DVs and shall comply moving forward on documentary requirements under COA Circular No. 2012-01,” it added.
