By Ben Rosario The Commission on Audit has issued a final ruling that found Samar Rep. Milagros Tan liable for irregularities in the purchase of medicines, assorted goods and electric fans worth P45,026,638.40 during her term as governor of the province. In a decision released recently, the three-man COA Commission Proper denied for lack of merit Tan’s appeal to overturn the notice of disallowance (ND) covering several purchases made by the provincial government during her term as governor in 2002. Aside from Tan, also held liable for the questionable purchases was Maximo D. Sison, provincial budget officer. Tan had sought a reversal of the 2009 decision of the COA Legal Services that upheld the ND in connection with the allegedly anomalous purchases made by the provincial government. The ND was issued by a Special Audit Team that was created in 2003 to conduct a special audit of selected transactions made by the province. SAT found various irregularities in at least 22 transactions for the purchase of medicines, assorted goods and electric fans totaling over P45 million. Among these are the lack of proper bidding documentation, no valid proof of actual distribution to beneficiaries or recipients, noncompliant emergency purchases, splitting of purchase orders and “glaring inconsistencies” in the dates of the documents submitted for audit and overpricing of medicines. A number of witnesses whose names appear in the list of recipients of electric fans have reportedly denied receiving the items from the provincial government. In her appeal, Tan decried the SAT as having conducted the audit without authority of law, adding that the NDs issued were also in violation of the law. According to Tan, the lack of bidding documents is not an issue because these can be supplanted by secondary evidence. The lawmaker also assailed the finding of overpricing of medicines for failing to address the requisites cited by the Supreme Court in the case of Arriola vs COA. The COA Commission Proper rejected Tan’s petition as being “without merit.” The panel found nothing wrong in SAT’s decision to issue the NDs, pointing out that the audit team based its decision on official and available documents, together with interviews with some of the alleged recipients of the electric fans procured by the provincial government. “Time and again the SC has held that the findings of administrative agencies are generally accorded not only respect but also finality when the decision and order are not tainted with unfairness or arbitrariness that would amount to abuse of discretion or lack of jurisdiction,” the COA body ruled. Tan was held liable for the disallowed transactions in accordance with the provisions of Presidential Decree No. 1445 that points to the head of agency the responsibility of caring for transactions, wastage and improper disposition of government properties and supplies. “Moreover, it must be emphasized that aside from being the governor, she also participated in the disallowed transactions as BAC chairman,” the Commission Proper stated. The COA panel also corrected the computation of the amount of disallowances for one of the transactions, saying that instead of P28,774,200, the amount to be disallowed should be P14,674,305.75.