State auditors have aired serious doubts into the veracity of the list of 1,084 pieces of archeological specimens and several artworks loaned by the National Museum of the Philippines (NMP) to various government and private institutions, including top universities in the United States.
The Commission on Audit (COA), in its 2020 NMP annual audit report released recently, also found as “irregular and/or of doubtful validity” some P42.9 million in disbursements made for the year, including the grant to certain employees of COVID-19 Hazard Pay amounting to P20,967.80.
In the audit report prepared by the COA team headed by Director Elinore C. Lavilla, it was noted that there has been “inadequate internal control” on the loan and transfer to government agencies and private institutions of Works of Arts and Archeological Specimens.
Among the audit issues raised were “unsubstantiated report on loaned NMP collections and unverified loan collection in the inventory Report that lacked details and reference numbers.
State auditors chided five NMP divisions for failing to submit the list of artworks and specimens they loaned, thus, preventing the Audit team “to fully verify whether the internal procedures and policies are being enforced and complied with accordingly.”
COA said the “unsubstantiated reports on loaned NMP collections included 431 earthenware sherds loaned to Dr. Stephen Acabado of the University of California Los Angeles (UCLA): 31 pieces of human bones and teeth released to Dr. Rebecca Crozier of Aberdeen University; and 59 pieces animal bones and teeth borrowed by Jerome Ochoa of the University of Cambridge.
The said specimens released by NMP’s Archeological Division were borrowed for purposes of scientific analysis. It is not immediately known whether or not the collections have already been returned to the NMP.
“The lack of documents on these loans indicates procedural lapses, thus, monitoring of the status of these loans and the return of the specimens to NMP cannot be easily facilitated,” auditors stated.
COA asked the NMP management to validate the status of the loaned collection by sending confirmation letters and by conducting an inventory count.
The state audit agency also asked officials to “improve and enforce NMP policies on the donations and loans of artworks and specimens and install the necessary internal control” in the receipt and transfer of these materials.
“Disbursement totaling P42,985,891.69, including claims with inadequate documents of P42,738,928.30, were found contrary to existing government laws, rules, and regulations, thus considered, irregular and/or of doubtful validity that are grounds for the issuances of Notice of suspensions/Disallowance,” the audit report said.
Audit examiners questioned the release of hazard pay to employees who composed the skeletal force tasked to work during the enforcement of the various quarantine categories imposed by government during the height of the 2019 coronavirus disease (COVID 19) pandemic last year.
Among the issues raised were the payment of monthly hazard pay to employees who had incomplete attendance for the month and the grant of such pay despite a change of quarantine status from Enhanced Community Quarantine to more lenient General Community Quarantine.