CEBU, Philippines - The Commission on Audit has asked officials and employees of Cebu Technological University’s main and external campuses to refund the Collective Negotiation Agreement benefits they received since 2011 amounting to P35 million.
State auditors have found out that that despite a disallowance notice, the CNA benefits were continually granted until 2013, resulting in irregular disbursements.
COA said the CNA has been disallowed in an audit since there was no savings computation supported with evidence that the amount was a result of cost-cutting measures and that the fund was the result of joint efforts of both labor and management.
The amount granted was not also supported with results of the review of the agency’s performance in 2011 to 2013.
“The NDs (Notice of Disallowance) issued on the above CNA were already issued to the concerned University officials requiring them to refund,” read a 2013 audit report.
In 2013, the CNA incentive was granted to officials and employees of CTU Main Campus and the external campuses of Argao, Barili, Carmen, Daanbantayan, Danao, Moalboal, San Francisco, and Tuburan totaling P18.13 million.
Per records, the Main Campus granted the CNA in 2011 (P2.76 million) and in 2012 (2.39 million), which were both disallowed by COA. The external campuses, meanwhile, were also granted the CNA totaling P11.63 million for 2011 and 2012 that were also disallowed.
COA said CTU’s claim that there were savings from the budget on traveling expenses, office supplies, water expenses and telephone expenses is questionable since several expenditures showed an overdraft.
“Said allegations are unfounded and cannot be supported with evidence that there was savings generated out of cost cutting measures as required,” COA said.
During an audit exit conference, the university’s accountant explained that they used the STF, specifically the portion for Maintenance and Other Operating Expenses, and argued that Department of Budget and Management issuances did not specifically disallow the usage of STF savings. —(FREEMAN)