MANY are living under the impression that working in the government – especially those in mid to top positions, comes with superb perks like influence, hefty paychecks and bonuses.
But definitely not personal reimbursements, says the Commission on Audit (COA) following the issuance of a one-year suspension without pay for a senior auditor from its Davao regional office.The unnamed senior auditor was found guilty of grave misconduct and serious dishonesty for treating the agency like a cash machine.
Evidence obtained by the COA investigating team showed that the auditor, whose name was withheld, charged the provincial government of Davao del Norte for her purchases, such as lechon, meals, gift certificates, cable subscription and even vehicle repairs, reported Malaya Business Insight.
In a 23-page decision dated May 26, 2026, the COA Commission Proper held that both grave misconduct and serious dishonesty were punishable by dismissal from the service under the 2017 Rules on Administrative Case in the Civil Service (RACCS) but, in light of the Supreme Court’s pronouncement in the 2013 case of Pat-og, Sr. v. CSC, the penalty may be reduced if there are mitigating circumstances.
The decision noted that respondent ranked State Auditor IV has been serving for 38 years and had no prior administrative case filed against her, both of which factored in her favor.
“This Commission finds that the reduction of the penalty from dismissal from the service to suspension of one year is warranted by the presence of mitigating circumstances in this case. Wherefore, the Commission finds Respondent guilty of Grave Misconduct and Serious Dishonesty and hereby metes out upon her the penalty of one-year suspension from service without pay,” the Commission said.
The COA got wind of the anomalous behavior of the auditor after receiving multiple complaints from anonymous sources that the auditors assigned to the provincial government of Davao del Norte were abusing their authority.
Among the allegations were reporting to work late but concealed their tardiness; receiving cash advances from the LGU through petty cash, and charging the local government for the “most expensive hotel in Koronadal City” during a sports competition, having refused to accept the reserved rooms.
The investigating team, however, said only the allegations against the audit team leader were backed by evidence.
Her misdeeds were corroborated by the former provincial accountant, whose affidavit submitted to the COA detailed the excesses of the auditor.
The retired LGU official said the senior auditor demanded the transfer of sums from the General Fund into a Trust Fund, which served to conceal her reimbursements for years.
Based on the same affidavit, the auditor asked for replenishment when the money in the trust fund ran low because of her reimbursements.
“The respondent flagrantly disregarded the provisions of the LGC, and the rules and regulations of this Commission when she, together with the employees of the province, facilitated the transfer of funds from the General Fund to the Trust Fund,” the Commission said.
As a state auditor with more than three decades of experience, it noted that the respondent was well aware that she was violating the rules.
“The respondent committed Serious Dishonesty when she gravely abused her authority as the ATL (audit team leader) of the province to charge questionable expenses against the auditing services budget repeatedly,” the COA added.
To conceal her questionable expenses, the respondent made verbal instructions for the reclassification of P1,115,948 from the Auditing Services account to the Other Professional Service account.
“All told, and from the presented documentary evidence and testimonies of witnesses, this Commission finds substantial evidence showing that the respondent committed Grave Misconduct and Serious Dishonesty,” the Commission declared.