THERE is no free lunch.
Two officials of the Davao Oriental State College of Science and Technology (DOSCST) found this out the hard way after government auditors found them liable for 97,254 “free meals” for scholars that were paid but were not supported by required documents.
In a six-page decision released this week, the Commission on Audit denied the petition for review filed by former DOSCST president Edito Sumile, accountant Erlinda Patosa, and the DOSCST-Multipurpose Cooperative that sought the lifting of the notice of disallowance for the sum of P2.595 million.
Records showed the state college implemented the Enhanced Students’ Grant-in-Aid Program by providing free meals to qualified student scholars in 2014 and 2015.
The meals were prepared and served by the DOSCST Multipurpose Cooperative, with the condition that each beneficiary must sign the attendance sheet to prove proper delivery of free meals.
Post audit, however, showed the attendance sheet and supporting documents were unsigned for 97,254 meals served during the two-year period, resulting in the issuance of 29 notices of disallowance.
In their appeal, the college officials submitted a Joint Affidavit of Negligence and Honest Omission executed by student scholars attesting that they availed of the free meals but failed to sign the attendance sheet due to oversight.
DOSCST officials added that the free meals program was an implementation of a program of the Commission on Higher Education (CHED) and therefore does not constitute an unnecessary expenditure.
However, the COA noted that the project should have undergone public bidding since it is a procurement activity as defined under RA 9184 or the Government Procurement Reform Act.
“For failure to conduct public bidding in the procurement of service to cater the meals for scholars, the subject transactions are rendered illegal hence, properly disallowed,” the commission said.
