Pope Francis was head of the Catholic Church, but I was awed by his kinship with us auditors — for exhibiting the characteristics of an auditor of the Commission on Audit (CoA) who audits the national, local and corporate offices of the Republic of the Philippines and the United Nations offices.

Pope Francis took steps to address financial transparency and accountability within the Catholic Church. He reformed the Vatican’s financial structure and addressed irregularities, including concerns and the gossip about Caritas. His actions demonstrated a commitment to improving the church’s financial operations and addressing internal issues.

The Pope emphasized the importance of using international auditing standards for the Vatican’s financial accounts.

Pope Francis had worked to reform the Vatican Bank and the Vatican’s financial structure, introducing transparency and accountability measures. This included appointing external auditors.

He also addressed internal problems within the church, including the issue of gossip, urging people to deal with each other directly rather than by spreading negativity behind their backs.

Technical malversation/anti-graft case vs Recto recommended

Readers of this column have recommended that the president of the Philippine Health Insurance Corporation (PhilHealth), Dr. Edwin Mercado, file a case of “technical malversation and/or anti-graft” against Finance Secretary Ralph Recto for ordering the transfer of P60 billion in excess PhilHealth funds to the National Treasury and for applying the funds to another use other than that for which PhilHealth funds are appropriated.”

All the requisites of technical malversation are present in the case at the bar, specifically pointing to Recto as the accountable officer who, because of his office, is accountable for the funds.

Based on a 2006 Supreme Court ruling, G.R. 156427, technical malversation happens when a public officer who has custody or control of public funds applies these funds or property to a public use other than that for which they were originally appropriated by law.

Recto has diverted PhilHealth funds to some public use other than that intended by law. There shall be no reallocation of PhilHealth funds unless abandoned or their purpose has been accomplished.

There was no abandonment or fulfillment of its purpose, thus, the funds must remain for the purpose for which it was originally collected.

There was a violation of the Anti-Graft and Corrupt Practices Act or Republic Act 3019.

Luis Antonio “Chito” Cardinal Tagle, next Pope?

That would bring to this archipelago of 7,714 beautiful islands, known the world over as the Republic of the Philippines, the greatest blessing on the 117 million Filipinos, biblically chosen by God to flourish and be a haven of God-centered, economically strong, politically respected, peace-loving people in harmony with other nations.

Some 91 million Catholic Filipinos here and all over the world are praying that God would appoint “Chito” the next Pope.

The people of Parañaque City, around St. Andrew’s School in Barangay La Huerta, can expect tourists from Catholic nations. It was at St. Andrew’s that Cardinal Chito received his basic Catholic religious education. He completed his elementary and high school education in 1973.

Email: artbesana@gmail.com