The Code of Ethics for Government Auditors was promulgated on 1 October 1986 and adopted under CoA Resolution 86-50.
In the interest of public service, the Commission on Audit resolved to adopt, among many others, the code of ethics for government auditors, governing independence, impartiality and objectivity, for the guidance of and observance by all officials and employees of the commission who are engaged in the discharge of public audit functions prescribed by the commission and the laws of the Republic of the Philippines.
In all matters relating to his work, the government auditor shall observe and maintain complete independence, impartiality and objectivity.
He shall at all times be impartial and objective, particularly in his appraisals and in his rendition of opinions, conclusions, judgments and decisions and even recommendations on matters presented to him for resolution.
He must continually maintain independence in mental attitude, and must not be influenced or swayed by public clamor or considerations of personal popularity.
This norm of independence, impartiality, and objectivity of government officials and employees is a universal ethical rule observed by all people working in government in all places and continents of the world.
And yet in this country at a certain time from 2011 to 2021, no less than the chairpersons of the constitutional CoA completely and publicly disregarded these fundamental universal norms of fairness and justice.
Being pointed out was the case of the alleged 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 CoA persons allied with the senators of the Republic of the Philippines 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 were enough to establish culpability for conspiracy by the 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 saying that the report released by CoA on the alleged irregularities in DoH funds for Covid-19 was not an annual audit report but a mere audit observation memorandum or AOM that was released prematurely.
Almost instantaneously, Mendoza came out of nowhere to declare that the release of the CoA findings on the P67.32 billion in DoH funds was not premature.
And so the writings and voices of the former CoA chairpersons were loud and clear and eloquent in defense of an annual audit 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 prayer,” Mendoza said.
Mendoza was referring to the late lawyer Jake Cimafranca who allegedly wrote the Independent Auditor’s Report on the DoH 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 Franciso Duque and their allies.
It was during the period that CoA chiefs were getting mixed up in politics that Carmen Pedrosa, a columnist, Ninez Olivarez, and Atty. Salvador Panelo began to get ideas on the need for a revolutionary government, in accordance with the 1987 Constitution, to enable the head of state to remove obstacles to the attainment of economic goals and fulfil his promises to the people.
(To be continued)