COA suspends Cagayan de Oro auditor for DENR-funded audit ‘fieldwork’

MANILA, Philippines – The Commission on Audit (COA) has found one of its own guilty of misconduct and suspended an auditor for going on scuba diving lessons and resort trips in Mindanao and Palawan courtesy of the very agency she was supposed to be auditing: the Department of Environment and Natural Resources (DENR) in Northern Mindanao.

COA did not identify the auditor assigned in Cagayan de Oro City, and a document showed the name field left blank. She held the position of state auditor 3.

The Commission’s Internal Affairs Office originally found her administratively liable for serious dishonesty, grave misconduct, falsification of official documents, and conduct prejudicial to the best interest of the service. But a reevaluation ordered by former COA chairperson Michael Aguinaldo downgraded the case to simple misconduct.

In an en banc decision dated April 13, and released this month, COA imposed a six-month suspension without pay, convertible to a fine if the auditor has already left government service.

The case stemmed from a detailed 2016 complaint by DENR employees, who did not identify themselves, who reported that the auditor had been tagging along with DENR-X officials on a series of offsite activities that looked less like audits and more like recreation itineraries.

The complainants detailed the events, which took place during a two-year period. In effect, while she was meant to audit DENR’s Northern Mindanao office, the auditor appeared to have been instead checking out Mindanao’s and Palawan’s reefs, resorts, and eco-tourism circuits between 2014 and 2016.

The activities included the following:

• scuba diving training at Matangale Alibuag Dive Resort in Balingoan, Misamis Oriental from July 22 to 25, 2014
• a coastal ecotourism interactive training across Surigao del Sur, Davao de Oro, and Davao del Norte from October 11 to 14, 2015
• an offsite ecotourism activity in Palawan from December 19 to 23, 2015 
• a mangrove replanting and underwater cleanup in El Salvador City, Misamis Oriental on April 22, 2016
• an inspection of a fiberglass watercraft in Davao Oriental from February 18 to 20, 2016
• a workshop in Camiguin from May 18 to 20, 2016.

COA records showed the auditor was on “forced leave” or “sick leave” during the dates of these activities.

The Commission stressed that auditors must avoid situations where their independence may be compromised, noting that benefits or favors from audited agencies can undermine both personal integrity and institutional credibility.

In its 15-page decision, COA said the auditor’s participation in DENR-funded activities – done without prior authorization from her superiors – constituted “fringe benefits or allowances and constitute additional compensation.”

It added that such arrangements blurred the line between oversight and participation, raising concerns over independence and propriety.

For her part, the auditor said the complaint stemmed from adverse audit observation memoranda (AOMs) she had issued against DENR Region X.

She admitted joining the trips but said these were official field engagements, covered by DENR regional special orders, and intended to allow her to directly observe operations on the ground.

The auditor also said she did not receive per diem from COA during those periods, as she was on official leave, and that only transport and accommodation were provided by DENR.

COA, however, concluded that her participation in agency-funded activities compromised the independence expected of an auditor, stating: “Ultimately, the respondent’s attendance and participation in the CDD-DENR management activities compromised and undermined the independence and integrity she was supposed to possess and manifest as a COA auditor.” – Rappler.com