OUTSTANDING AND DECIDED LEGAL

CASES IN
SARANGANI PROVINCE

(CRIMINAL AND
ADMINISTRATIVE)

AUDIT PROGRAM
AUDIT FOCUS:
AUDIT CRITERIA:

AUDIT
OBJECTIVE:

OUTSTANDING LEGAL AND DECIDED CASES

PERTINENT PROVISIONS ON NGAS RE:
RECORDING; FS DISCLOSURES
DILG AND CSC ISSUANCES RE: EXECUTION OF
ADMINISTRATIVE PENALTIES; COMMUTATION
OF PENALTIES
LCE ISSUANCES RE: COMPLIANCE OF
ADMINISTRATIVE PENALTIES; COURT FINES
OTHER RELEVANT ISSUANCES
TO DETERMINE WHETHER ALL CASES WHERE
THE LGU IS A PARTY/PRIVY TO THE CASE,
WHERE OUTCOME/S WILL HAVE EFFECT/S OR
IMPACT ON THE FS ARE PROPERLY DISCLOSE
AS OF BALANCE SHEET DATE
TO DETERMINE WHETHER PROVISION FOR
LIABILITY HAS BEEN CONSIDERED IN THE FS
TO DETERMINE WHETHER ORDER OF
SUSPENSION/DISMISSAL OF AOs ARE
PROPERLY COMPLIED AND EXECUTED BY LCE.

AUDIT PROCEDURES

1. OBTAIN LIST OF OUTSTANDING

LEGAL AND DECIDED CASES
FROM AUDITEE
2. EVALUATE THE LIST
3. ASCERTAIN COMPLIANCE OF
LGU AS TO
SUSPENSION/DISMISSAL
ORDERS ON ADMINISTRATIVE
ASPECT OF THE CASE
4. OBTAIN FS OF LGU AS OF CUTOFF DATE AND ASCERTAIN IF
PROPER DISCLOSURE HAS BEEN
MADE ON CASES WITH
POSSIBLE IMPACT IN THE FS
5. ASCERTAIN THE
FINES/COMMUTED PENALTIES
IMPOSED BY
COURT/OMBUDSMAN TO AOs

WP
REF.

AUDIT PERIOD

PERSON
RESPONSIB
LE

OMBUD
SMAN/
COURT
DECISI
ON/OR
DER

SEPT. 2-3, 2013

ATM

-DO-

SEPT. 4, 2013

ATL

OMBUD
SMANS
ORDER,
LCES
ORDER

SEPT. 5-6, 2013

ATL

FS

SEPT. 9, 2013

ATM

OMBUD
SMANS
ORDER,
LCES
ORDER

SEPT. 10-12,
2013

ATM

LIST OF CASES
1. OUTSTANDING
I- CASE: COMPLEX CRIME OF MALVERSATION OF PUBLIC FUNDS
THROUGH FALSIFICATION OF PUBLIC DOCUMENTS
*GOV. ESCOBAR, ET AL FINANCIAL ASSISTANCE TO NON-EXISTING NGOs/POs
(19 CASES TOTAL AMOUNT P5,998,173.00; 3 CASES HAD BEEN DECIDED)
*VICE-GOV. CONSTANTINO, ET AL FINANCIAL ASSISTANCE TO NON-EXISTING NGOs/POs
(53 CASES TOTAL AMOUNT P8,846,440.00; NO CASE HAD BEEN DECIDED)
*BM PURISIMA, ET AL FINANCIAL ASSISTANCE TO NON-EXISTING NGOs/POs
(8 CASES TOTAL AMOUNT P1,262,000.00; NO CASE HAD BEEN DECIDED)
*VARIOUS OFFICIALS FINANCIAL ASSISTANCE TO NGOs/POs WHERE MEMBERS ARE MOSTLY
PERSONNEL, AND RELATIVES OF OFFICIALS OF THE PROVINCE OF SARANGANI
(2 CASES TOTAL AMOUNT P2,456,481.00; NO CASE HAD BEEN DECIDED)
- ALL CASES ARE UNDER LITIGATION AT THE SANDIGANBAYAN
- PROBABLE OUTCOME (CONVICTION IS LIKELY)
- IMPACT IS SIGNIFICANT ON THE FS, DISCLOSURE IS NECESSARY
II - CASE: MALVERSATION OF PUBLIC FUNDS (SHORTAGE-PAYROLL FUND)
* AMELIA F. CATOLICO P1,616,784.61 OMB-M-C-09-0481-L
* REYNALDO R. CAASI P1,609,100.86 OMB-M-C-09-0486-L
* YOLANDA ILDEFONSO P626,439.43
* RONALD JOSEPH RUDES P1,492,815.71 (AT-LARGE)
- ALL CASES ARE UNDER LITIGATION AT THE SANDIGANBAYAN
- IMPACT IS SIGNIFICANT ON THE FS, DISCLOSURE IS NECESSARY - ACQUITTAL OF FIRST 3 AOs IS LIKELY BECAUSE OF SWORN ADMISSION OF GUILT BY
MR. RONALD JOSEPH RUDES OF ALL THE AMOUNT MALVERSED

2. DECIDED CASES
*CRIM. CASE NO. 28329 ESCOBAR, ET AL
- ALL ACCUSED WERE ACQUITTED
(AMOUNT INVOLVED P808,173.00)
*CRIM. CASE NO. 28331 ESCOBAR, ET AL
- ALL ACCUSED WERE ACQUITTED
(AMOUNT INVOLVED P375,000.00)
*CRIM. CASE NO. 28293 ESCOBAR, ET AL
- ALL ACCUSED WERE FOUND GUILTY; DISMISSED FROM SERVICE;
W/ ACCESSORY PENALTY OF DISQUALIFICATION TO HOLD PUBLIC OFFICE
(MOTION FOR RECONSIDERATION (MR) WAS DENIED BY THE C.A.)
(AMOUNT INVOLVED P300,000.00)
FINE 3 ACCUSED @ P5,000.00
3 ACCUSED @ P300,000.00
INDEMNIFICATION - ALL ACCUSED @ P300,000.00
*ADMIN. CASE NO. OMB-M-A-09-488-L - AMELIA F. CATOLICO
SERIOUS DISHONESTY; NEGLECT OF DUTY
- GUILTY AND FINED 3 MOS SUSPENSION W/OUT PAY
- FINE CONVERTED (SEC. 47, RULE 10 CSC)
*ADMIN. CASE NO. OMB-M-A-09-486-L REYNALDO R. CAASI
SERIOUS DISHONESTY; NEGLECT OF DUTY
- GUILTY AND FINED 3 MOS SUSPENSION W/OUT PAY
- FINE CONVERTED (SEC. 47, RULE 10 CSC)

AUDIT EVALUATION RESULTS

PROPER DISCLOSURES IN THE FS WERE MADE
BY LGU
PROVISION ON LIABILITY IS NOT APPLICABLE
TO THE CASES BECAUSE IT WAS THE LGU
WHO WILL BENEFIT THE FAVORABLE RESULT
OF THE CASE, THUS PROVISION ON
RECEIVABLE/RECEIPT OF COLLECTIONS IS
MORE APPROPRIATE.
ORDERS OF SUSPENSION/DISMISSAL WERE
PROPERLY ACTED UPON AND EXECUTED BY
LCE
FOR OUTSTANDING CASES REPORTED
EARLIER, THE AUDITEE HAS NO RECORDS ON

THANK YOU!