by Malou Mangahas
THE COMMISSION on Audit (COA) is probably used to seeing dismal book-keeping from government units, but in the last several years, it seems to have become particularly challenged in trying to keep track of the accounts of Maguindanao and the Autonomous Region in Muslim Mindanao (ARMM).
Since 2002, the state auditing agency, in various reports, has repeatedly raised adverse findings about the lack of transparency, inadequate documentation of expenses, disallowed or irregular or unliquidated disbursements, and mismatched or irreconcilable entries in bank balances and financial reports of ARMM and Maguindanao, as well as unverified or unavailable physical inventory of equipment and properties supposedly purchased with public funds there.