MANILA- The Commission on Audit (COA) has temporarily stopped the creation of special teams tasked to conduct audits against candidates accused of committing fraud, citing political neutrality in the 2019 elections.

In a resolution dated Oct. 2, 2018, the agency said no investigations will be initiated against candidates from the day they filed their Certificates of Candidacy (COCs) and Certificates of Acceptance of Nomination (CONAs) until May 13, 2019.

Aspirants filed their COCs and CONAs before the Commission on Elections from Oct. 11 to 17.

“Whereas, it is necessary for the Commission on Audit, as an independent constitutional body to uphold its political neutrality by implementing measures aimed at preventing opportunities and circumstances that may impair the independence, neutrality and professionalism of the Commission, its officers and employees,” the COA said in the resolution.

The commission said it received “voluminous” complaints and requests for special audits against local and national candidates, including nominees of party-list groups.

Special audits are conducted upon requests or complaints from private individuals or organizations as well as the Office of the Ombudsman against erring public officials, and may eventually lead to the filing of criminal charges at the Sandiganbayan.

The COA, however, said investigations initiated before the candidates filed their COCs as well as initial assessments started before the filing period shall not be suspended.

“Provided, however, that the conduct of initial assessment or evaluation of requests for fraud/special audits and such other preliminary procedures prior to the creation of fraud/special audit teams shall not be suspended. Provided, further that those fraud/special audits directed against a particular person/s, who later on filed their respective COC, and were already started prior to such filing shall not be suspended,” the COA said.

The COA also emphasized that the resolution shall not affect regular functions of its offices, auditing units and audit teams which will be continued in accordance with their duly approved work programs.