21/10/2026
The has ruled that the Office of the Ombudsman may investigate officials on its own, even if the Commission on Audit (COA) is conducting a separate investigation involving the same facts and transactions. The Ombudsman does not need to wait for COA to complete its audit before investigating possible wrongdoing by public officials.
In a Decision written by Associate Justice Maria Filomena D. Singh, the SC 𝘌𝘯 𝘉𝘢𝘯𝘤 found several former officials of the Provincial Government of Palawan liable for irregularities in the use of the province’s share in the Malampaya Fund.
The cases stemmed from the release of PHP 2.572 billion from the Malampaya Fund for development projects in Palawan. Of this amount, PHP 966 million was allocated to the province to fund projects involving electrification, healthcare, education, and infrastructure.
Following a COA special audit, four administrative complaints were filed before the Ombudsman against the provincial officials over alleged irregularities in the projects’ procurement and implementation.
The complaints alleged, among others, inadequate publication and posting of invitations to bid, improper evaluation of bidders’ eligibility, and awarding of contracts despite incomplete requirements.
They also cited the assignment of the same personnel to multiple projects with overlapping schedules, incomplete disbursement documents, and inaccurate accomplishment reports that overstated project progress, resulting in payments to contractors.
The SC upheld the findings of the Ombudsman that the officials were administratively liable for grave misconduct, serious dishonesty, and gross neglect of duty. It ordered the officials’ dismissal from service and perpetual disqualification from holding public office, with forfeiture of retirement benefits.
Citing Article XI, Section 13(1) of the 𝘊𝘰𝘯𝘴𝘵𝘪𝘵𝘶𝘵𝘪𝘰𝘯, which empowers the Ombudsman to investigate, on its own initiative or upon a complaint, acts or omissions of public officials that appear illegal, unjust, improper, or inefficient, the SC explained that the Ombudsman and the COA exercise separate and independent powers.
While the COA audits government funds and transactions, the Ombudsman investigates possible wrongdoing by public officials. The COA’s finding may help the Ombudsman in its investigation, but they are not binding on the Ombudsman.
In this case, the SC held that the Ombudsman may proceed with its own inquiry even if the COA report involving similar allegations has not yet become final. The SC ruled that the Ombudsman acted properly and promptly in investigating the complaints against the officers and determining their administrative liability based on the evidence.
The SC also stressed that the Ombudsman did not rely solely on the COA audit report. It independently evaluated the complaints and their supporting documents, including bidding records, contracts, inspection reports, resolutions of the Bids and Awards Committee, and other relevant records.
Read the full text of the Press Release at https://sc.judiciary.gov.ph/?p=175267.
Read the full text of the Decision at https://sc.judiciary.gov.ph/?p=175261.
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