COA flags travels of Sandiganbayan officials with insufficient documents

MANILA, Philippines — The Commission on Audit (COA) has flagged the Sandiganbayan over the insufficient documentation of the foreign travels undertaken by its officials and employees.

In its 2025 audit report, COA noted that a total of P11.87 million worth of cash advances were granted last year to the Sandiganbayan for the foreign travels of its officials and employees.

However, the state auditor found that some of the documents required for the granting of the cash advances were not submitted. These documents include letters of invitation, plane fare quotations and flight itineraries.

Article continues after this advertisement

READ: COA lauds of the President for P4.2B hospitals equipment upgrade

FEATURED STORIES

NEWSINFO

NEWSINFO

NEWSINFO

“The absence of these documents limited the audit team’s ability to verify the necessity, propriety and official purpose of the foreign travel,” according to the report.

COA also noted that the liquidation reports of P7.16 million worth of cash advances were not accompanied by the required narrative reports.

According to the commission, the lack of narrative reports limits the “documentation necessary to substantiate the activities undertaken and the outcomes achieved during the trip.”

COA further noted that the roundtrip airfare tickets of three Sandiganbayan justices who went to Budapest, Hungary, for training had “inconsistent” and “insufficient” supporting documents.

Article continues after this advertisement

It said the plane tickets that were submitted indicated premium economy seats, but the boarding passes were under business class.

COA indicated in its report that the court’s accountant explained that officials and employees who choose to fly under business class instead of economy are required shoulder the cost difference.

Article continues after this advertisement

READ: COA ‘disallowance’ final: OVP must return P73M

The state auditor, however, further questioned the accuracy of the reported airfares because it discovered that there were no premium economy class being offered for the said route to Hungary.

“Such uncertainty could have been avoided had the requests for the subject travels been supported by complete and appropriate documentary requirements,” said COA.

Your subscription could not be saved. Please try again.

Your subscription has been successful.

As part of its recommendations, COA urged the Sandiganbayan to direct its accounting division to ensure that claims for airfare comply with the authorized travel class and that the required supporting documents are properly submitted. /mr