COA upholds ruling vs Albay governor, wife on ‘irregular’ cash aid

MANILA, Philippines – The Commission on Audit (COA) has upheld its 2024 decision holding Albay Governor Noel Rosal and his wife, former Legazpi City mayor Geraldine Rosal, accountable for irregular cash aid payouts totaling P64.7 million in 2022.

A COA en banc resolution released on Thursday, February 26, showed that state auditors had issued the couple notices of disallowance for “unlawful disbursement of public funds.” 

One notice, involving Geraldine, pertained to P38.1 million in Economic Welfare Allowance (EWA) for Legazpi City officials and employees. Audit findings showed that the EWA distributed to beneficiaries was equivalent to a one-month salary, while board members received an additional P30,000 in incentives in December 2022.

In her motion for reconsideration, Geraldine argued that the release of such funds was a valid exercise of local legislation. She said the Local Government Code empowers local governments to set aside funds for such purposes.

“These ordinances have the force and effect of law insofar as the city is concerned,” she said, adding that it was merely ministerial for her, as the local chief executive then, to implement it.

The commission, however, stated: “While the grant was incidentally made during the pandemic, it is worth emphasizing that it was made only on December 22, 2022, which was already at the tail-end. Thus, there was hardly any urgency anymore that would justify non-compliance with the rules.”

Meanwhile, another notice of disallowance to the Albay provincial government stemmed from the use of P26.6 million as financial assistance to tricycle drivers and senior citizens.

According to COA findings, the provincial government released the funds between March 25, 2022, and May 8, 2022 — dates that were covered by the Omnibus Election Code (OEC) ban on the disbursement of public funds.

Governor Rosal explained that he approved the appropriation for the incentives on March 1, 2022, which he argued did not violate the election ban as it was 69 days prior to the polls. 

Rosal also claimed he was not present during the aid distribution, asserting that he was not liable under Section 261 (v) (2) of the OEC, which prohibits candidates or their spouses from participating, directly or indirectly, in the distribution of relief aid.

But COA maintained they found evidence of Noel’s presence during the payouts, while Geraldine was also seen in a post related to the distribution wearing election campaign shirts and caps.

“Movant Noel Rosal cannot also be considered in good faith. His presence during the payouts, which is exactly the evil sought to be prevented by Section 261(v)(2) of the OEC, was substantially established,” read part of the COA en banc resolution. 

Due to an earlier COA resolution, the Commission on Elections had disqualified Noel from the 2025 gubernatorial race. However, he secured an injunction from the Supreme Court, temporarily stopping the Comelec from nullifying his certificate of candidacy and eventual win. – Rappler.com