The Commission on Audit (CoA) flagged deficiencies involving ₱25.51 million in foreign travel and meeting venue expenditures of the Sandiganbayan in 2025, citing incomplete documentation and questionable procurement practices.
In its annual audit report, CoA questioned the granting and liquidation of ₱11.86 million in cash advances for official trips to the United States, Australia, Hungary, the United Arab Emirates, Singapore and Qatar.
State auditors found that several cash advances lacked supporting documents, including invitation letters, airfare quotations and flight itineraries.
“The absence of these documents limited the audit team’s ability to verify the necessity, propriety, and official purpose of the foreign travel,” the report stated.
Although some transactions included program agendas or registration confirmations, CoA said these did not replace the required invitation letters.
The Sandiganbayan's accountant reportedly explained that certain travel documents were withheld because of security considerations involving the officials concerned.
Auditors also found that ₱7.16 million worth of foreign trips lacked mandatory narrative reports.
While certificates of appearance were submitted, CoA stressed that these could not substitute for narrative reports detailing the activities undertaken.
The audit further questioned ₱621,783 in round-trip airfare expenses for three Sandiganbayan justices who traveled to Budapest, Hungary.
According to the report, billing statements indicated economy-class fares, while boarding passes reflected business-class accommodations.
The Sandiganbayan's accountant explained that officials choosing business-class seats were required to shoulder the difference between economy and business-class fares.
However, CoA said it could not determine whether the airfare expenses complied with the allowable rates for official foreign travel.
Auditors also found discrepancies involving a premium-economy designation in the billing documents for an Emirates flight between Munich and Manila.
“The absence of the required and necessary supporting documents limits the verification of the validity, propriety, and proper utilization of government funds for the foreign travels and the related cash advances,” the report stated.
Upscale meeting venues questioned
Separately, CoA flagged ₱13.64 million spent on meetings and seminars held at privately owned venues, including four- and five-star hotels, without adequate justification for their selection.
The expenses covered 12 negotiated procurement contracts involving venues in Pampanga, Baguio, Bohol, Bataan and Quezon City.
Nine contracts included accommodations, meals and function rooms, while the remaining three covered venue rentals or venues with meals.
State auditors found that the disbursement vouchers lacked documents establishing that government-owned facilities had first been considered.
“Consequently, the audit team could not fully establish the necessity, economy, and prudence of resorting to privately-owned venues,” the report stated.
CoA said the Sandiganbayan generally checked the availability of government facilities only for major or high-value activities, rather than consistently applying the requirement.
“Compliance with procurement regulations and submission of complete documentary support are essential to ensure economy, prudence, and accountability in the use of government resources,” the audit agency stressed.
The commission acknowledged efforts by Sandiganbayan management to strengthen internal controls but emphasized that procurement and documentation requirements must be implemented consistently.
The audit findings identified documentation and compliance deficiencies. They did not, by themselves, establish that the entire ₱25.51 million had been misappropriated.