It was the incendiary Independent Auditor's Report on the Department of Health's accounts and financial operations, crafted by a state auditor, a colleague of Heidi Mendoza's, and released prematurely that roused strife between former CoA chairpersons allied with the senators of the Republic against President Rodrigo Duterte and Health Secretary Francisco Duque.

On CoA's and the senators' side were Grace Pulido Tan, Heidi Mendoza and Michael Aguinaldo allied with Senators Richard Gordon, Franklin Drilon, Leila de Lima, Risa Hontiveros and Kiko Pangilinan.

Words and deeds are enough to establish culpability for conspiracy by the former CoA chiefs and the senators of the Republic to destabilize the Duterte administration, to say the least, and to incite the people to sedition, at most.

Immediately, this column issued commentaries informing the people that the report released by CoA on the alleged irregularities in DoH funds for Covid-19 was not an annual audit report but mere Audit Observation Memorandums, or AOMs, that were released prematurely.

Almost instantaneously, Mendoza came from nowhere to declare that the release of the CoA findings on the P67.32 billion in DoH funds was not premature.

The writings and voices of the former CoA chairpersons were loud, clear and eloquent in defense of an annual audit report that never was.

"Today I weep for my colleague, a CoA-UN auditor, who just died of a heart attack. He was the auditor behind the DoH report. Stress can kill. Please let us offer a minute of prayer," Mendoza said.

Mendoza was referring to lawyer Jake Cimafranca who wrote the Independent Auditor's Report on DoH's accounts.

Both Mendoza and Grace Pulido Tan were quick to say that the CoA annual audit report on DoH's accounts and financial operations was regular and went through the process of review and approval before its release. The release was not premature, both said.

The premature release put CoA under fire from President Duterte and administration officials like DoH Secretary Francisco Duque and allies for the screaming headlines in local newspapers and internet news flashes in capital cities around the world that said P67.32 billion intended to protect the people from Covid-19 was being lost to corruption.

During the House hearing on CoA's audit of the DoH, then CoA Chairperson Michael Aguinaldo announced that CoA would continue making and publishing audit reports on government agencies despite criticism from Duterte and Duque.

Citing the huge misstatements and deficiencies contained in the Independent Auditor's Report,  Senator Leila M. De Lima submitted P.S. Res. No. 859 ( Resolution directing the appropriate Senate committee to conduct an inquiry in aid of legislation on the findings of the Commission on Audit report on the DoH on the reported unspent funds, misstatements, irregularities and deficiencies, with the end in view of addressing recurrent issues that plagued its services, as well as the persistent faults and lapses that gave rise to wastage even amid times of scarcity and shortages, and holding accountable, identifying and holding accountable those responsible for the same).

The Committee on Accountability of Public Officers and Investigations (Blue Ribbon) headed by Senator Richard J. Gordon submitted its partial committee report to the Senate, preluded by a poem entitled "Pity the Nation" by Lawrence Ferlinghetti (After Khalil Gibran) 2007.

"Pity the nation whose people are sheep

And whose shepherds mislead them

Pity the nation whose leaders are liars

Whose sages are silenced

And whose bigots haunt the airwaves

Pity the nation that raises not its voice

Except to praise conquerors

And acclaim the bully as hero."

(To be continued)