CoA faces scrutiny over 10-year document rule

A lawmaker on Wednesday pressed the Commission on Audit (CoA) to harmonize its document retention policy with the statute of limitations for corruption cases, warning that current rules could allow crimes involving public funds to go unpunished.

The issue arose during budget deliberations at the House of Representatives as the CoA sought a proposed budget of P15.24 billion for 2026.

4Ps Partylist Representative JC Abalos noted that under current CoA rules, documents not subject to any inquiry or investigation are disposed of after 10 years. However, prescriptive periods for crimes like graft, direct bribery and malversation can range from 15 to 20 years.

“As we could see, there is a clear and legal practical gap between the retention and prescriptive periods,” Abalos said, citing recent investigations into flood control projects that may date back a decade or more.

Abalos asked if CoA was considering amending its rules or recommending legislation to reconcile its retention period with the longest applicable prescriptive periods for crimes.

CoA sponsor and Davao del Sur Representative John Tracy Cagas responded that documents currently under inquiry or litigation are retained indefinitely. For others, however, the 10-year period applies.

Speaking on behalf of the agency, Cagas stated that CoA is “amenable to extend the preservation” of documents beyond the 10-year period, but emphasized that any amendment would entail “additional cost or expense” for the agency.

Abalos countered that the expense is negligible compared to the benefit of ensuring accountability.

“That cost is very small compared to the benefits that our countrymen will feel, given how pressing the issues that plague our nation,” Abalos said.