BAGUIO CITY — Baguio City Congressman Mauricio G. Domogan reiterated what he said during previous hearings on ghost projects that have plagued the country: “Ang problema kasi natin, pinapayagan natin ang mga magnanakaw na magnakaw bago natin habulin — hala, asan ka ngayon? Sige, habulin mo sila.”
Domogan said the thieves, in connivance with contractors, congressmen, and other politicians, have managed to evade accountability due to the absence of pre-audit requirements for government projects. He noted that since the removal of the pre-audit requirement under Commission on Audit (COA) Memorandum Circular 2011-002 in 2011, the government has struggled to prevent the misappropriation of funds before they are released.
The congressman argued that the post-audit system is fundamentally flawed because it relies almost entirely on documentation. He explained that while paperwork may appear orderly to an auditor, it often conceals conspiracies among contractors, businessmen, and government officials. By the time an audit is conducted after a project is completed, the funds have already been liquidated, making it nearly impossible to recover billions of pesos in stolen taxpayer money.
He criticized the logic behind the removal of pre-audits, which was based on the presumption that implementing agencies have sufficient internal measures to protect public funds, calling the assumption dangerously incorrect.
Domogan is advocating a significant policy shift in government spending by pushing for the return of mandatory pre-audit requirements for all public projects. His proposal seeks to make pre-audit a mandatory prerequisite for payment under the 2026 General Appropriations Act (GAA). Under this plan, an auditor and a quality engineer would be required to physically inspect a project, check the quality of materials, and verify that the work matches the approved program of work before any check is issued. He stressed that a pre-audit would act as a lock on the door, preventing theft from happening in the first place.
To modernize oversight, Domogan has also included a provision for geo-mapping in his bill. The technology would ensure that every project is digitally tracked and visible, preventing the fraudulent practice of paying for 100-percent completion in areas where no work has actually been done.
While the COA has expressed support for the measure, it has requested additional funding to hire the personnel necessary to carry out these inspections. Despite some reluctance from colleagues in various committees, Domogan continues to champion the bill as a vital step toward transparency and fiscal responsibility.