{"id":19453,"date":"2026-08-16T11:25:17","date_gmt":"2026-08-16T11:25:17","guid":{"rendered":"https:\/\/theboholtimes.com\/?p=19453"},"modified":"2026-08-16T11:28:03","modified_gmt":"2026-08-16T11:28:03","slug":"coa-opinion","status":"publish","type":"post","link":"https:\/\/theboholtimes.com\/?p=19453","title":{"rendered":"<i>\u201cCOA opinion\u201d<\/i>"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"465\" src=\"https:\/\/theboholtimes.com\/wp-content\/uploads\/2023\/11\/LongCuts2-min-1024x465.jpg\" alt=\"\" class=\"wp-image-8463\" style=\"width:840px\" srcset=\"https:\/\/theboholtimes.com\/wp-content\/uploads\/2023\/11\/LongCuts2-min-1024x465.jpg 1024w, https:\/\/theboholtimes.com\/wp-content\/uploads\/2023\/11\/LongCuts2-min-300x136.jpg 300w, https:\/\/theboholtimes.com\/wp-content\/uploads\/2023\/11\/LongCuts2-min-768x349.jpg 768w, https:\/\/theboholtimes.com\/wp-content\/uploads\/2023\/11\/LongCuts2-min-1536x698.jpg 1536w, https:\/\/theboholtimes.com\/wp-content\/uploads\/2023\/11\/LongCuts2-min-1170x532.jpg 1170w, https:\/\/theboholtimes.com\/wp-content\/uploads\/2023\/11\/LongCuts2-min.jpg 1650w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>THE latest spectacle in the senate impeachment trial involves some COA auditors and I was instantly reminded of that time in DA-7 when I attended a conference of sorts with some COA personnel, including the Legal and a COA Commissioner himself.<\/p>\n\n\n\n<p>Actually, the one that sparked my attention in the impeachment trial was the notorious \u201cCOA opinion.\u201d<\/p>\n\n\n\n<p>Those in government who were unfortunate enough to receive that \u201cCOA opinion\u201d would always wonder why such practice is being tolerated when an auditor renders an opinion on anything under audit.<\/p>\n\n\n\n<p>Yes, opinion.<\/p>\n\n\n\n<p>Meaning, his or her own interpretation of the law or rules or whatever. There is a law or a regulation and the auditor renders his or her \u201creading\u201d or \u201cunderstanding\u201d of such law or regulation, as if he or she is authorized or empowered to do so under our current government set-up.<\/p>\n\n\n\n<p>And because it is just an \u201copinion,\u201d the opinions between and among auditors all over the Pinas would always differ, and rarely do they share the same opinion, on the same subject matter.<\/p>\n\n\n\n<p>Dunay istrikto kaayo, duna sab kanang gitawag nila og \u201cgenerous\u201d or simply, liberal, kanang di kaayo istrikto ba.<\/p>\n\n\n\n<p>Thus it is common among government officials to compare their current COA auditor either as istrikto or di kaayo istrikto.<\/p>\n\n\n\n<p>Yes, by rendering an \u201copinion,\u201d these COA auditors think they are like judges or justices who are bestowed with the supreme power to interpret laws, rules or regulations.<\/p>\n\n\n\n<p>Pagka-demalasa.<\/p>\n\n\n\n<p>* * *<\/p>\n\n\n\n<p>Anyway, back to my sad experience with the COA Commissioner and their Legal Officer.<\/p>\n\n\n\n<p>After the message of the COA Commissioner, the moderator was soliciting questions or comments or reactions. And there was none.<\/p>\n\n\n\n<p>Mora\u2019g bakikaw baya pod nang wa man lang bisan usa nga reaction kay naninuod baya ang COA Commissioner sa iyang homily of sorts.<\/p>\n\n\n\n<p>So mibarog na lang ko and asked him &#8211; is there a timeline for the issuance of a Notice of Disallowance?<\/p>\n\n\n\n<p>He was silent for a while, perhaps surprised about my question or probably trying hard to recall his stocked-up knowledge. And probably because he was unsure of his memory recall, he tried to bounce back by asking for particulars.<\/p>\n\n\n\n<p>I told him that I came across an audit observation memo (AOM) directing a government agency to return the vehicle, and get back the money, that was recently procured as personal service of a vice governor because it violated the procurement laws.<\/p>\n\n\n\n<p>Instead of a public competitive bidding where suppliers bid and compete for the lowest price and most responsive bid, what happened was the procurer-agency specified what vehicle they wanted and that was the one actually delivered. So migawas nga wa nay bidding kay specific man nga vehicle ang gipalit.&nbsp;<\/p>\n\n\n\n<p>So siyempre, the COA recommended that the vehicle should be returned for violation of the government\u2019s bidding rules otherwise a notice of disallowance (ND) will be issued.<\/p>\n\n\n\n<p>Everybody thought that the COA directive would be complied &#8211; but it was not. Milabay na lang ang pipila ka tuig, yes, years not months, wa pa gihapon giuli.<\/p>\n\n\n\n<p>So when I asked the COA Commissioner that question, the government agency has not yet complied with the directive to return, and surprisingly, no ND was issued.<\/p>\n\n\n\n<p>Wa intawon katubag og tarong ang Commissioner because under COA rules, it is expressly stated that the rules do not provide a single rigid pre-audit timeframe for the initial issuance of an ND following a transaction.<\/p>\n\n\n\n<p>Because he was stunned, and I sensed that no answer or explanation was forthcoming, I made a deduction of sorts.<\/p>\n\n\n\n<p>So ang COA auditor lang ang magbuot kon kanus-a siya mopagawas og ND, is that it, I asked.<\/p>\n\n\n\n<p>Enter the Legal Officer to the rescue of the COA Commissioner, and he theorized that if the COA auditor believes that there are extraneous matters that needed to be evaluated or reviewed prior to the issuance of an ND, then that is allowed, he said. If in his opinion, the issuance of an ND is not yet ripe, then he can delay the issuance of the ND, the Legal said.<\/p>\n\n\n\n<p>Ooppps, there goes that vilified word &#8211; opinion.<\/p>\n\n\n\n<p>So I pounced on &#8211; is your answer the official version of the commission or that is only your opinion?<\/p>\n\n\n\n<p>His answer &#8211; only my opinion.<\/p>\n\n\n\n<p>There you go, I said, you are fond of making individual opinions, just your opinion but without giving any legal basis. So what happens is, there is really no uniform interpretation all over the country because each resident auditor has his or her own opinion, and there are perhaps more than 100 of them, I added.<\/p>\n\n\n\n<p>He was silent at first but later tried to reason out that their opinions are consistent with the&nbsp; law and are even respected by the courts.<\/p>\n\n\n\n<p>So I asked him gently if he has engaged himself in private practice before his stint in the COA or actually handled cases before the Ombudsman, and his answer was in the negative to both.<\/p>\n\n\n\n<p>So I finally asked &#8211; why do you allow your auditors to issue opinions? And how can you ensure that you have a \u201cstandard\u201d or \u201cuniform\u201d opinion?<\/p>\n\n\n\n<p>And there was no answer.<\/p>\n\n\n\n<p>Hahay paita.<\/p>\n\n\n\n<p>And to think that those specially-privileged public officials who are generously endowed with millions or even billions of people\u2019s money as confidential funds are simply tasked to \u201cliquidate by certification.\u201d Meaning &#8211; no need to submit receipts evidencing legit expenditures, they only certify, and COA is okay with that.<\/p>\n\n\n\n<p>* * *<\/p>\n\n\n\n<p>Going back to the official vehicle of the vice governor that was found to be illegally and irregularly procured, per COA\u2019s AOM, what happened?<\/p>\n\n\n\n<p>Well, the vehicle was never returned, it is being used by a succession of vice governors, and can still be seen in the capitol premises right now.<\/p>\n\n\n\n<p>How about the vice governor who was directed to return it on pain of an ND (but no ND of course)?<\/p>\n\n\n\n<p>She\u2019s already dead but still lucky because she was never charged before the Ombudsman for blatant violation of the Revised Procurement Act or was never issued an ND till her timely demise.<\/p>\n\n\n\n<p>Amen.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>THE latest spectacle in the senate impeachment trial involves some COA auditors and I was instantly reminded of that time in DA-7 when I attended a conference of sorts with some COA personnel, including the Legal and a COA Commissioner himself. Actually, the one that sparked my attention in the<\/p>\n","protected":false},"author":2,"featured_media":8454,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[29,10,14],"tags":[],"class_list":["post-19453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-longcuts","category-opinion","category-this-week-opinion",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u201cCOA opinion\u201d - The Bohol Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/theboholtimes.com\/?p=19453\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u201cCOA opinion\u201d - The Bohol Times\" \/>\n<meta property=\"og:description\" content=\"THE latest spectacle in the senate impeachment trial involves some COA auditors and I was instantly reminded of that time in DA-7 when I attended a conference of sorts with some COA personnel, including the Legal and a COA Commissioner himself. 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BoholTimes","author_link":"https:\/\/theboholtimes.com\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/theboholtimes.com\/?cat=29\" rel=\"category\">LongCuts<\/a> <a href=\"https:\/\/theboholtimes.com\/?cat=10\" rel=\"category\">Opinion<\/a> <a href=\"https:\/\/theboholtimes.com\/?cat=14\" rel=\"category\">This Week Opinion<\/a>","rttpg_excerpt":"THE latest spectacle in the senate impeachment trial involves some COA auditors and I was instantly reminded of that time in DA-7 when I attended a conference of sorts with some COA personnel, including the Legal and a COA Commissioner himself. Actually, the one that sparked my attention in the","_links":{"self":[{"href":"https:\/\/theboholtimes.com\/index.php?rest_route=\/wp\/v2\/posts\/19453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/theboholtimes.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/theboholtimes.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/theboholtimes.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/theboholtimes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19453"}],"version-history":[{"count":2,"href":"https:\/\/theboholtimes.com\/index.php?rest_route=\/wp\/v2\/posts\/19453\/revisions"}],"predecessor-version":[{"id":19463,"href":"https:\/\/theboholtimes.com\/index.php?rest_route=\/wp\/v2\/posts\/19453\/revisions\/19463"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/theboholtimes.com\/index.php?rest_route=\/wp\/v2\/media\/8454"}],"wp:attachment":[{"href":"https:\/\/theboholtimes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/theboholtimes.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/theboholtimes.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}