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Manila Bulletin devider Philippines devider National devider COA affirms disallowance on P64.5-M assistance given to Legazpi City employees, tricycle drivers, seniors in 2022

COA affirms disallowance on P64.5-M assistance given to Legazpi City employees, tricycle drivers, seniors in 2022

Published Feb 28, 2026 01:50 pm
The Commission on Audit (COA) has affirmed its disallowance on the P38 million cash incentives given to the officials and employees of Legazpi City and the P26.58 million financial assistance (FA) given to tricycle drivers and senior citizens during the tail-end of the Covid-19 pandemic in 2022.
Spouses Carmen Geraldine B. Rosal and Noel E. Rosal, the former mayors of Legazpi City, appealed the COA decisions on the disallowed payments.
They argued that the passage of the ordinances which allowed the welfare and financial assistance cannot connote bad moral judgment or negligence since it was made during the Covid-19 pandemic and the aftermath of several natural calamities.
They also argued good faith behind their actions, and, thus, they should not be held personally liable for money that was already distributed.
But the COA found their arguments without merit.
The COA stressed that Provincial Resolution No. 0384-2023 dated Feb. 7, 2023, issued by the Sangguniang Panlalawigan, declared as invalid and inoperative Ordinance No. 16-0013-2022 and Appropriations Ordinance No. 16-0023-2022 of the city, which granted the EWA and additional incentives.
As a result, the COA said that the grant of the FA to tricycle drivers and senior citizens was in violation of Section 261(v) of the Omnibus Election Code on the prohibition against the release, disbursement, and expenditure of public funds during the 45 days preceding a regular election.
It also said that good faith may not be appreciated in favor of the Rosal spouses, as the grant of EWA was immediately disbursed without the required review by the Sangguniang Panlalawigan. It added that the timing of the grant was also questionable.
"While the grant was incidentally made during the pandemic, it is worth emphasizing that it was made only on Dec. 22, 2022, which was already at the tail-end. Thus, there was hardly any urgency anymore that would justify non-compliance with the above discussed provisions of law," the COA pointed out.
The nine-page decision was signed by Chairperson Gamaliel A. Cordoba and Commissioner Douglas M.N. Mallillin.
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