
Originally Posted by
PascualDelaSerna
Sorry, I'm not Erik Monsanto...
Again, disallowances by COA are a dime a dozen in government. Each year, an exit conference is called whereby representatives from the LGU and state auditors reconcile their findings and look for solutions to comply with documentary deficiencies...
Just because a transaction has been the subject of a disallowance from COA does not mean that it's already anomalous. There are many causes for disallowances, and all of these are subject to appeals and reconsiderations.
There is no single government office that has no pending disallowance by its COA resident auditors. This only goes to show that a disallowance is no big deal; it is just part of the regular system of checks and balances in government...internal control, so to speak...
And again, substitutions of equipment specifications are allowed in government, per RA 9184 which was co-authored, incidentally, by Sen. Benigno Aquino III.