How public officials escape payroll scam raps

By Mortz C. Ortigoza

SAN CARLOS CITY – A treasury consultant of this city said a mayor or department heads can be spared from payroll scam charges by writing an objection to a transaction.

Arturo Mandapat, former bursar here, said a written objection of a treasurer, accountant, budget officer, or other accountable officials on a payroll-voucher (PV) can save him/her from administrative, civil, and criminal liabilities from illegal or improper use of government funds or property.

Mandapat said the mayor is spared after he signed on the regular administrative expenses where his subordinates have illegally participated.

“They are payrolls for regular or permanent employees, expenses for light, water, telephone and telegraph services, remittances to government creditors agencies such as the General Service Insurance System, Social Security Service, Land Bank of the Philippines, Development Bank of the Philippines, National Printing Office, Procurement Service of the Department of Budget & Management and others,” he enumerated.

The retired bursar explained the paper trail of a payroll-voucher where a scam can happen.

For instance, he explained, “ A department head of a Waste & Management certified and approved a payroll-voucher prepared by his staff. The budget head certifies that the voucher-payroll is part of the annual budget of the local government unit. The accountant checks the attached documents, daily time record, and leave of absence of the personnel. The treasurer certifies the availability of funds, and the mayor finally approves it.

Mandapat recently said payroll padding exist if 50 personnel are hired by a local government unit but utilizes only 30 of them.

He said padding ensued when workers’ salaries were collected even they did not render a service.