WHILE BILLIONS IN public funds have been lost due to corruption, it appears there are other concerns over irregularities in government as in Cebu where the Commission on Audit (COA) flagged the provincial government for releasing over ₱136 million in bonuses and incentives to officials and employees in 2024 without complete documentation.
Flagged were three disbursements: the Program on Awards and Incentives for Service Excellence (Praise) bonus amounting to ₱38.28 million; the Collective Negotiation Agreement (CNA) incentive totaling ₱31.93 million; and a compensation premium of ₱66.19 million to job order (JO) personnel.
All were found to have incomplete documentation or deficiencies in payment requirements. In 2024, the province was under the leadership of then governor Gwendolyn Garcia-Codilla.
In their audit report, state auditors said that the incomplete documentation prevented COA from verifying whether or not payments complied with applicable laws and existing regulations.
COA noted that the provincial capitol released ₱38.28 million in ‘praise’ bonuses to all regular and casual employees without key documentary requirements. The payments also lacked a resolution from the Praise Committee justifying the grant and were supported only by approved payrolls.
Auditors likewise found no documents showing that the monetary awards were sourced from savings resulting from employees’ suggestions, inventions or superior accomplishments, as required under Civil Service Commission (CSC) Resolution 010112.
“Without these, compliance with the CSC rule that limits monetary awards to no more than 20 percent of an agency’s verified savings could not confirmed,” they pointed out.
Still, during the exit conference, the provincial budget o*fficer said the bonuses were granted across the board and funded through savings from unfilled plantilla positions. However, auditors stressed that supporting documents were still lacking.
COA further found no records showing that the incentive was funded solely from savings under Maintenance and Other Operating Expenses, or that a committee created under PSLMC Resolution 2, s. 2022 had assessed eligibility and recommended approval. PSLMC stands for Public Sector Labor-Management Council.