The Commission on Audit has suspended the creation of teams that will be tasked to conduct fraud and special audit based on complaints or petitions against all politicians who have filed their respective certificate of candidacy for the May 9, 2022 elections.

At the same time, COA Chairman Michael Aguinaldo and Commissioner Roland Pondoc ordered the withholding of issuance of reports on fraud and special audits against persons whose names are reflected in the list of nominees of partylists groups that are participating in next year’s polls.

In Resolution No. 2021-024 issued recently, the COA-Commission Proper further suspended the execution of decision on all appealed cases submitted to the cluster director or regional director if the party involved is a candidate or partylist nominee in next year’s polls.

The COA-CP resolution was adopted amid calls from various quarters, including senators, for the conduct of a special or fraud audit on the expenditures involving the P42-billion fund transferred by the Department of Health to the Procurement Service-Department of Budget and Management in 2020.

An ongoing Senate inquiry into the PS-DBM purchases involving the DOH funding has brought serious concerns about alleged overpricing of face shields and face masks.

In its annual audit reports for the PS-DBM and DOH, COA did not indicate any findings of overpricing or fraud but Aguinaldo explained that their main concern in the audit of the fund was focused on the delivery of goods for the payment released by government.

The COA-CP stressed that the resolution should not be misconstrued as being meant to “curtail or impair the regular functions of the offices, auditing units and audit teams” of the state audit agency.

“Whereas, it is necessary for the COA, as an independent constitutional body, to uphold its political neutrality or remove a slightest semblance of partiality by implementing measures aimed at preventing opportunities and circumstances that may impair the independence, neutrality and professionalist of the commission, its officers and employees.” Resolution 2021-024 stated.

The two COA officials said auditors will continue performing their duties on officials or government personnel not affected by the prohibition.

In adopting the resolution, the COA-CP noted that whenever election period approaches, the audit body usually receive many complaints and request for special or fraud audit.

“Likewise follow-ups on appeals or petitions involving election candidates, including nominees of partylist-groups are filed before this Commission at the time of filing of their COC and CNCANs (Certificate of Nomination and Certificate of Acceptance of Nomination),” the resolution stated.

Aguinaldo and Pondoc said that the “immediate but untimely action on these complaints/requests and appeals/petitions would create a dangerous impression that the Commission is favoring or disfavoring any election candidate.’ They cited constitutional provisions to support their decision. One is Section 2(4), Article IX-B of the 1987 Constitution that prohibits all civil service officers and employes from “engaging, directly or indirectly, in any electionerring or partisan political campaign.”