COA to job order employees: Refund calamity aid, incentive

CEBU, Philippines - The Commission on Audit is asking job order employees of the Mandaue City Hall to refund the calamity aid and the additional yearend cash incentives they have received.

In its 2015 audit report, COA said the calamity aid amounting to P11.5 million was given to Mandaue City workers last year despite the absence of any employer-employee relationship.

It also said that another P4.5 million was given to another batch of workers in 2012 as additional yearend cash incentives, even though they were not entitled to it.

The calamity assistance was given to office aides, utility workers, drivers, clean and green workers, garbage collectors, liaisons, janitors, clerks, paralegal researchers, demolition personnel, guards, technicians, record keepers, encoders, painters, eco wardens, emergency responders, barangay health and nurses. They are job order employees of the Mandaue City government.

Cash advances were granted to Kenneth Balansag and Brilla Sagun, both disbursing officers of Mandaue City, on January 14, 15, 21 and 27, 2015 amounting to P8,828,156.36 and P11,586,635.72, respectively, or in the total amount of P20,414,792.08.

Regulations require that the appropriations intended as calamity financial assistance to employees shall be subject to NDRRMC-DBM-DILG Joint Memorandum Circular (JMC) No. 2013-1 dated March 23, 2013 implementing RA No. 10121, otherwise known as the Philippine Disaster Risk Reduction and Management Act of 2010.

Review of the Local Disaster Risk Reduction and Management Fund Investment Plan (LDRRMP) for calendar year 2015, approved by then mayor Jonas Cortes as chairman of the CCDRRMC, showed that the payment of the financial aid was not even included among the DRRM program and activities to be funded from the LDRRMF, said COA.

"In this transaction however, there was no proof showing that those granted calamity financial assistance were victims of a calamity, duly validated and certified accurate by the Office of Civil Defense," COA said.

Records showed that the financial assistance granted was not sourced from the Local Disaster Risk Reduction Management Fund (LDRRMF) or Calamity Fund.

Instead, the aid was charged against the Children and Senior Citizen Welfare funds and the rest were taken from the General Fund under the Maintenance and Other Operating Expenses (MOOE) - Government Non-Office.

Finally, the calamity assistance is not among those benefits authorized under the Standardization Law as prescribed under Section 12 of RA 6758, Section 2 of Administrative Order No. 37 dated November 21, 1998 and COA Circular No. 2013-003 dated January 30, 2013.

COA has recommended for the refund of the amount given to the JO workers otherwise, officials who approved the granting of the aid shall be held liable for the amount disbursed.

The same recommendation was also issued to JO workers, such as clean and green workers and barangay health and nutrition workers, who received additional yearend cash incentives in 2012.

"The City erred in granting said cash incentives since it circumvents the Job Order Agreements (JOA) executed between the City of Mandaue represented by the City Mayor and the workers," COA said.

The audit body further noted that nothing is stipulated, however, in the JOA that the local government unit would give cash incentives to the JO workers, except for the payment of their services equivalent to the daily rates specified in the agreement. (FREEMAN)