THE Commission on Audit told municipality of Panglao that hiring executives assistants (EAs) under contract of services (COS) whose jobs are already performed by regular employees is a waste of funds.
“Contract of Services (COS) employees hired are performing tasks and functions of regular agency personnel contrary to Sections 7.1 and 7.2 of CSC-COA-DBM Joint Circular No. 1 series of 2017 thus duplicating functions that results to wastage of funds to the disadvantage of the government. (AOM No. 2023-01 (22) dated January 30, 2023)”
The state watchdog found that contract of services (COS) were hired and they performed functions of regular employee. It said that this scenario “is contrary to Sections 7.1 and 7.2 of CSC-COA-DBM Joint Circular No. 1 series of 2017 thus duplicating functions that results to wastage of funds to the disadvantage of the government.” This probably prompted COA to issue Audit Order Memorandum (AOM) No 2023-01 dated January 30, 2023.
COA reminded Panglao of Sections 7.1 and 7.2 of CSC-COA-DBM Joint Circular No. 1 series of 2017, to wit: 7.1. Hiring under the contract of service shall be limited to consultants, learning service providers, and/or other technical experts to undertake special project or job within a specific period. The job is not part of the regular functions of the agency, or the expertise is not available in the agency. “And section 7.2. Contract of service and job order workers should not, in any case, be made to perform functions which are part of the job description of the agency’s existing regular employees.”
“Moreover, we noted that some COS duplicates the functions of other COS personnel. Such redundancy of the workforce contradicts the guidelines set by the Civil Service Commission, Commission On Audit and the Department of Budget and Management. Attendance is invited to the pertinent guidelines promulgated by the aforementioned agencies,” COA said.
COA found out that there were 19 EAs hired by the town who are assigned to different offices as of June 30, 2022, and 25 COS workers receiving monthly remuneration between Ᵽ20,000.00 to Ᵽ25,000.00 as of December 31, 2022.
The following are EAs or contractuals being hired and assigned to: Mayor’s office with salary P25,000 from January to June 2022; SB office with P25,000; Acting GAD secretariat, P25,000; Mun. Engineer’s Office, P25,000; Office of the mayor, P15,000; Assistant to Social media affairs, P25,000; Barangay affairs, P25,000; another Mayor’s office, P25,000; and Engineering office, P25,000, COA said.
Others hired under COS: Adviser for public market and terminal, P25,000; Liaison officer for community affairs, P20,000; Adviser for culture/Arts and Mun event, P20,000; Adviser for internal audit services, P25,000; adviser for finance and accounting, P25,000; Adviser on all engineering services, P25,000; adviser on planning, monitoring program implementation, P25,000; Adviser in internal and administrative affairs, P25,000; and adviser for general services, P25,000.
For instance, COA said, “For the adviser on public market and terminal, as in the stipulated in the contract of service her task includes monitoring market operations and collections, while her actual accomplishments include supervision of the day to day operations of the market and monitor daily collections. Such tasks are under the supervision of the Office of the Municipal Treasurer. The Market Operation is an economic enterprise of the LGU which is under the mandate of the said office.”
COA recommended that the “Local Chief Executive evaluate the necessity of hiring advisers/executive assistants and determine whether funds disbursed are commensurate to their actual accomplishments. Stop the hiring of advisers/Executive Assistants whose works are already performed by regular agency personnel.”
The LCE (mayor) retorted this way, “the CSC-COA-DBM Joint Circular No. 1, series of 2017 only applies to all Heads of Constitutional Bodies, National Government Agencies (NGAs), Government-Owned or Controlled Corporations (GOCCs) with Original Charters and State Universities and Colleges (SUCs). Applying the legal principle in statutory construction of “expression unius est exclusion alterius”, the express mention of one person, thing, act, or consequence, excludes the others. As such, Local Government Units (LGUs) are expressly excluded from the list of those covered by the said JC. Thus, the said Circular does not apply to LGUs in general.”
Aside from this argument, the LGU of Panglao “enjoy(s) both fiscal and administrative autonomy under Republic Act No. 7160, otherwise known as the Local Government Code.”
It cited in what it called “landmark case of Mandanas v. Ochoa, fiscal autonomy means the local governments have the power to create their own sources of revenue in addition to their equitable share in the national taxes released by the National Government, as well as the power to allocate their resources in accordance with their own priorities.” (ricobedencio@yahoo.com)
