The Commission on Audit (COA) has affirmed its notice of disallowance (ND) on the P4 million paid by the province of Iloilo for "excessive" electricity consumption from December 2009 to April 2010.

However, the COA granted the petitions of two provincial officials to exdlude them from liability in the ND.

Excluded from liability were Lyd P. Tupas, provincial accountant, and Sandra C. Bionat, assistant provincial accountant.

In its ruling, the COA affirmed the P4,007,111.91 ND "with modification that Ms. Bionat and Mr. Tupas are excluded from among the persons liable for the transactions." The other persons named in the ND "shall remain liable," it said.

The ND was issued on Jan. 11, 2011 on the payment to Green Core Geothermal, Inc. (GCGI) for the supply of electricity to the Iloilo provincial government from Dec. 26, 2009 to April 25, 2010 in the amount of P4,007,111.91.

The disallowance stemmed from the construction of a multi-purpose convention center in 2007. In anticipation of the spike of electricity use due to the proposed construction, the province entered into a contract with the National Power Corporation (NPC) on Sept. 26, 2007.

However, the proposed construction was shelved on Dec. 13, 2007 as the Sangguniang Panlungsod (SP) of Iloilo withdrew the authority of then governor Neil D. Tupas, Sr. to obtain a loan for the multi-purpose convention center.

When state auditors checked the electricity  consumption of the province covering Dec. 26, 2009 to April 25, 2010, they saw that payments totalling P5,888,448.44 were made. They disallowed P4,007,111.91 because there is no showing that Tupas was authorized by the SP to enter into the 2007 contract with GCGI.

The COA found the payment excessive as it ruled that the excess payment could have been avoided had the province made representation with GCGI to reduce the contracted energy consumption immediately after December 2007.

In her plea for exclusion from liability in the ND, Bionat told the COA that her responsibility on the payment of electricity consumption was already beyond the authority or power attached to her office or position as assistant provincial accountant.

Tupas, on the other hand, said that he merely certified the completeness of the supporting documents, and it was no longer his responsibility as provincial accountant to evaluate the validity of the contract.

Agreeing with the two officials, the COA said that Bionat and Tupas cannot be made personally liable for tasks that are outside the scope of their jobs. However, it said it cannot look the other way with regards to the excessive electrical consumption.

"Nevertheless, this Commission cannot entirely lift the ND as the payment for the electricity was clearly excessive," the COA said.

"The excessive amount paid could have been avoided had the province, through its officials, made representation with GCGI to reduce contracted energy consumption, knowing that the project for the convention did not push through," it also said.