WITH finality, the Commission on Audit has denied the plea of the provincial government of Camarines Sur to set aside a notice of disallowance issued on Nov. 15, 2011 questioning the irregularity in the release of P5.82 million in its special education fund.
Commission chairman Michael Aguinaldo and commissioners Jose Fabia and Isabel Agito denied for lack of merit the motion for reconsideration filed by the province’s legal officer and the office of Governor Miguel Luis Villafuerte.
Held accountable were human resources officer Nora Cariño; accountant officials Lizerna Molave, Ma. Teresa Genova and Ruby Estefani, and assistant HR management officer Susan Laqhindanum.
Villafuerte was spared from any liability.
Investigations said the disbursement was improper due to some violations, such as the non-compliance with provisions of Republic Act 7160 or the Local Government Code.
The law limits the spending of SEF for salaries and authorized allowances of teaching personnel who are handling “new classes as extension to existing elementary and secondary schools” and absence of required documentary support like approval by the provincial governor and the budget officer, as well as certifications from head teachers and recipient teachers at specified schools.
“Wherefore, …the motion for reconsideration is hereby denied for lack of merit. Accordingly, the CoA Regional Office V decision sustaining notice of disallowance…in the total amount of P5,820,843.30 is affirmed with finality,” CoA said.