State audit uncovers liquidation issues in overseas voting expenses

The Commission on Audit (CoA) flagged delays and deficiencies in the liquidation of millions of dollars in election funds transferred to Philippine Foreign Service Posts (FSPs) in 2025.

In its annual audit report, CoA said 93 FSPs received a combined $4.17 million from the Commission on Elections (Comelec), with several posts submitting supporting documents beyond prescribed deadlines.

Auditors found that 23 FSPs submitted liquidation documents beyond the required 120-working-day period.

Another four posts, which received a combined $188,444.38, had yet to submit supporting documents despite repeated follow-ups.

These were the Manila Economic and Cultural Office offices in Taichung and Taipei, the Philippine Consulate General in Xiamen and the Philippine Embassy in London.

CoA said officials attributed the delays to weak monitoring systems, inconsistent submissions and conflicting provisions in memoranda of agreement governing liquidation reports.

In a separate finding, four other FSPs that received $71,602.72 submitted incomplete supporting documents.

The records were transmitted by the Department of Foreign Affairs-Overseas Voting Secretariat (DFA-OVS) to Comelec “without first reviewing their completeness and correctness,” auditors said.

CoA also questioned the final utilization of funds by 13 FSPs after finding insufficient proof that excess funds had been remitted.

“There were instances where the amount allocated per expense item was insufficient but the concerned FSPs realigned their funds to cover the necessary election-related expenditures,” the report said.

Auditors said the deficiencies stemmed partly from the DFA-OVS’ failure to consistently indicate excess amounts and the dates they were remitted to Comelec.

CoA, however, noted that 80 FSPs returned excess funds after some overseas voters shifted to online voting, reducing travel expenses, while other planned election-related activities were not carried out.

The audit agency commended the DFA-OVS for ensuring that $2.23 million in excess funds was remitted in a timely manner.