The awarding of the contract for the construction of 34 Tobacco Flue-curing Barns to Fastdues Builders in the amount of Php 360,638,000.00 was patently defective right from the bidding of the project up to the awarding of the contract, thereby causing doubts as to the whole project's validity and legality. The reasonableness of the contract amount and the quality of output could not be ascertained. (p.29-33; 1999 COA Report for FY 1998)
2. 170 Million Pesos unliquidated Cash Advances to Gov. Singson meant for the purchase of equipment for the Tobacco Flue Curing Plant.
The amount of Php 170 Million Pesos for the purchase of equipment was cash advanced in violation of COA circular No.92-386 and 97-002, thus depriving the Government of possible increase in income through interest earnings. (p.67 ; 1999 COA Report for FY 1998)
3. Overpriced construction of a Food Processing Plant amounting to 170 Million Pesos
Irregular disbursements in the granting of financial assistance to the Southern Ilocos Sur Federation of Tobacco Based Cooperatives 9SISFTBC) resulted in the confusion as the determination of accountability of funds. Pursuant to the provisions of the Local Government Code of 1991, the provincial government of Ilocos Sur granted financial assistance to the SISFTBC for the construction of the Multi-line food Processing Plant. The plant cost was originally estimated at 136.5 Million Pesos. However, the actual payment if the plant was 170 Million Pesos. (p. 47-48 ; 1998 COA Report for FY 1997). The discrepancy reveals an aggregate amount of 33.5 Million Pesos unaccounted funds.
4. The Tobacco Stalk Flyboard Plant project amounting to 72 Million Pesos : GHOST PROJECT
Financial Assistance granted to SISFTBC for a Tobacco Stalk Plyboard Plant project worth Php 72,028.000.00 was diverted to other existing projects, an indication of poor planning and supervision in the project's implementation. Resultantly, the envisioned benefits to be derived from the said project could not be attained. (p. 52 , 1997 COA Report)
5. Involvement in various counts of Technical Malversation involving hundreds of millions of pesos
The 20% Annual Development fund and budget for the Provincial Engineer's Office in the amount of Php 59,784,598.00 were used to pay interest due on a term loan for the realization of RA 7171 projects, thus, defeating the purpose for which these funds were created. (p. 33-34; 1999 COA Report for FY 1998)
6. Suspensions amounted to P684,786,294.32 of which only 14.59% was settled; On the other hand, in the disallowances which amounted to Php 76,649.824, only 60% was settled
The suspensions and disallowances soared very high, due to the low rate of settlement on one hand, and the ability to curb the incurrence of additional suspensions and disallowances. The irresponsible management of public funds resulted in more disallowable/questionable transactions. (p. 60; 1999 COA Report for FY 1998)
7. The amount of Php 435,190,298.00 was spent by Governor singson on the Tomato Paste Plant which the COA said was a "non-functioning and unoperational project." The same plant incurred a loss of P20,655.074 as of 30 June 1998
The improper implementation, monitoring and management of the Tomato Paste Plant resulted in a loss of Government funds of Php 20,655,074.62 and difficulty in the evaluation of the project, thus financial and operational status of the same could not be readily determined. (p. 69; 1999 COA Report for FY 1998)
8. The amount Php9,825,050.00 was given as livelihood assistance to the Philippine Industrial Livelihood Organization (PHILO) which had no verifiable existing projects. Therefore, this amount should have been refunded
The financial assistance of Php9,825,050.00 granted to PHILO has not been properly implemented. Thus, the objective of the government to attain sustainable development was defeated.
9. The Multi-Line food Processing Plant located in Mahibila, Santa, Ilocos Sur lost Php17,596,796.00 in 1998 and stopped functioning several times, the last stoppage on record being on January 1999
Poor supervision and monitoring of the projects implemented out of the financial assistance granted to SISFTBC resulted in the loss of Government funds in the amount of Php17,596,796.09. Thus, the envisioned benefits did not accrue to the farmer members. (p. 72; 1999 COA Report for FY 1998)
10. Php5,082,462,00 in Calamity Funds was spent allegedly to purchase rice and canned goods for beneficiaries, which according to COA, was fictitious
Failure of the Provincial Government to account for procured rice and various canned goods worth Php5,082,462.00 resulted to possible loss of government funds of Php4,498,562.00. (P.77; 1999 COA for FY 1998)
11. Php2.2 Million for the purchase of 19,200 pieces of water jugs for tobacco farmers was conducted without public bidding. There was no verifiable list of recipients.
Irregular procurement of 19,200 pieces of water jugs in the amount of Php2.2 Million Pesos may result to a possible loss of Government funds. (p.80; 1999 COA Report for FY 1998)
CONCLUSION
From the cursory reading of the above cited Reports of the Commission on Audit, the following conclusions may be drawn :
b. The NGOs became a convenient tool for the Governor of Ilocos Sur to spend public funds as his own, drawing illegal cash advances and giving money to NGOs with no track records, viability, nor the capability to repay at the expense of the Tobacco farmers; and
c. The Provincial Government of Ilocos Sur may be criminally liable for the following :
Based on the foregoing, it appears that Gov. singson is diverting attention from his misdeeds by hurling unsubstantiated accusations against other officials. His move may be seen as a desperate attempt to enable him to continue using Ilocos Sur's funds for his personal gain. Likewise, the Governor's act of seeking immunity from the Senate and the Ombudsman confirms that he may be the most guilty of breaching the public trust.