The Sandiganbayan has consistently underutilized its annual budget since 2019, even before the COVID-19 pandemic, according to the Commission on Audit (COA).

In the annual audit report for 2021, state auditors noted for 2019, 2020, and 2021, an average of P42.264 million or 6.75% was utilized annually by the Sandiganbayan from its total allotments for maintenance and operations as well as capital outlay.

The auditors added that the low utilization resulted in the partial attainment of the court’s major programs, activities, and projects, contrary to the provision of the General Appropriations Act that agencies with fiscal autonomy should spend what is programmed in their respective appropriations.

The specific accounts with low utilization for 2021 were furniture and fixtures; repairs and maintenance of buildings and structures; and machinery and equipment outlay which includes information and communication technology equipment.

“These equipment were very crucial during pandemic time due to work from home status of officials and employees as a result of declared lockdowns or alert level status to minimize if not to eliminate the contagious virus,” the audit team noted.

The auditors took into account the pandemic restrictions in the last 2 years but a comparison of capital outlay between 2019 and 2020, before COVID-19, revealed the same low spending activity.

The audit report however stated that the Sandiganbayan management agreed to the recommendations of the audit team to have a review of its budget utilization as well as implement programs and projects as budgeted.

“Management commented that the BAC (Bids and Awards Committee) and its secretariat recognize the low levels of its budget utilization and will endeavor to maximize the utilization of requested appropriations without sacrificing prudence in government spending by revisiting its practices or procedures in the procurement processes for efficient and immediate delivery of programs, projects and activities,” the audit team noted.

A copy of the report can be downloaded from the COA website.

It was received by the office of Sandiganbayan Presiding Justice Amparo Cabotaje-Tang on June 17, 2022.

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