ANG pre-audit system o sistema ng maagang pagsusuri sa paggastos ng pondo ng pamahalaan ang paraan upang maiwasan ang kontrobersiyang matutuklasan ng Commission on Audit (COA) sa iba’t-ibang ahensiya ng gobyerno.
Ito ang mungkahi ni San Jose Del Monte City Rep. Florida “Rida” P. Robes na nagsaad na bagama’t mahaba ang magiging proseso ng pre-audit, mabisang paraan ito upang maiwasan ang mga katanungan sa pagkakaloob at paggamit ng pondo ng bayan dahil ang mga proyekto at kontratang paglalaanan nito ay nauna ng nasuri bago pa man ilabas ang salapi at sa ganitong paraan, mapoprotektahan pa ang kredibilidad ng institusyon, maging ang mga itinalaga at halaL na opisyal habang nasa serbisyo.
Ayon kay Robes, isa ito sa nakapaloob sa inihain niyang House Bill No. 7124, na naglalayong maiwasan o mabawasan ang mga katanungan kung paano ginastos ang pondo ng bayan. Ipinaliwanag niya na sa ilalim ng panukala, magiging mandato na ang pagpapairal ng sistema ng pre-audit sa lahat ng transaksiyon at kontrata kung saan kailangan munang masuri ang mga ito bago ibigay ang pondo para sa implementasyon. Ito ang magiging katiyakan na magagamit ang pondo ng pamahalaan na naayon lamang sa inilaang pagkakagastusan.
Nasa ilalim din ng panukala na ang lahat ng gagamitin at gugugulan ng pondo ng bayan na may kaugnayan sa mga proyektong pang-imprastraktura, pagbili ng mga gamit at pagkuha ng serbisyo ng mga hihingan ng gabay, kabilang na rito ang pag-upa ng kagamitan, lugar, maging tanggapan ng alinmang ahensiya ng pamahalaan, mga pamantasang pinatatakbo ng gobyerno, korporasyong pag-aari o kontrolado ng pamahalaan, mga institusyong pang-pinansiyal at mga lokal na pamahalaan ay kailangang sumailalim sa sapilitang pagsasagawa ng pre-audit bago pagkalooban ng pondo sa anumang proyekto at kontrata.
“This system is for the protection of our officials, our people and our institutions because it ensures that the government agency has the capacity to implement the program within the allotted period,” pahayag ni Robes.
Upang matiyak na hindi maaantala ang pagkakaloob ng pondo, inaatasan ang COA na mag-isyu ng Certificate of Pre-Audit sa loob ng 15-araw na magsisimula sa oras na matanggap nila ang mga kaukulang dokumento. Kung hindi nag-isyu ng certificate ang COA sa loob ng 15-araw mula nang tanggapin ang mga kaukulang dokumento, mayroon silang mandato na tanggihan ang pagkakaloob nito sa oras na may wasto at legal na batayan kaugnay sa paglalabas ng pondo ng bayan.
Upang maisakatuparan ang naturang sistema.nakasaad sa panukalang batas na kailangang magkaroon ng Pre-Audit Office sa tanggapan ng COA para sa pangangailangan ng tauhan upang magarantiyahan ang agarang pagtalima sa pagsasakatuparan ng sistema.
Para sa layuning maging bukas ito sa mata ng publiko, inaatasan ang COA na magsumite ng taunang ulat sa Pangulo ng Pilipinas at sa Kongreso kaugnay sa katayuan ng ipinaiiral na pre-audit system bago ang pagsapit ng Hunyo 30 ng bawa’t taon kapag aprobado na ang panukala.
“With the controversy hounding the Department of Health and other government agencies and instrumentalities, this affects the credibility of our officials, our institutions and the delivery of goods and services. It is the Filipino people who suffer. This bill seeks to address this by making sure that even before public funds are released, they are audited to ensure that they go to where they should go at the allotted time. Walang delay at walang nasasayang na pera ng bayan,” sabi pa ni Robes.
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