MANY steps were taken by several officials in the Tourism Promotions Board (TPB) to ensure that funds amounting to P80 million were facilitated and released to Marylindbert International Inc., an event organizer, for the controversial Buhay Carinderia project.
Documents obtained by the BusinessMirror showed that the sponsored amount by the TPB was to be charged to the agency’s marketing communications budget savings in 2017. As per TPB Board Resolution 157, Series of 2018, “Resolved as it is hereby resolved to authorize and approve the allocation and disbursement of the budget for the Phase 1 of the Project [Buhay Carinderia] amounting to 80 million plus [sic] plus value-added tax and other taxes based on savings to the 2017 corporate operating budget.” The resolution was approved on March 14 by then-Tourism Secretary Wanda Corazon T. Teo, chairman of the TPB; then-TPB COO Cesar D. Montano, vice chairman; lawyer Mark Steven Pastor, representing the Department of Transportation; Consul General Leo M. Herrera-Lim (Department of Foreign Affairs); Undersecretary Nora K. Terrado (Department of Trade and Industry); Vanessa L. Suatengco (general manager, Diamond Hotel, representing accommodation sector); and Eduardo F. Pelaez (president, Mapawa Nature Park—tourism estates sector).
Upon closer inspection of said documents, however, four budget utilization slips (BUS) were backdated to December 29, 2017, with the payee indicated as Marylindbert International. All four documents bore the remark “AIP-Unliquidated Obligations.”
Several government sources familiar with the Government Accounting Manual (GAM) and project approvals by government-owned and -controlled corporations pointed to the irregularity in the way the documents themselves were prepared, with one commenting:
“The antedating of the Budget Utilization Report to December 29, 2017, is not proper. The project was approved only in March 2018.”
The same source, stressed, “It appears that they obligated the funds on December 29, 2017, when there was no approval yet or even a program to speak of.”
Another source, a lawyer, upon checking the documents, noticed: “They [TPB] inserted [the project] in a budget that will lapse, hence backdated. It cannot be because [the project was] approved March 2018.” The first document (BUS 2017-12-3246) indicated “sponsorship payment for PH Home Cook Food Fair 2018 from April until December of 2018,” and was under the heading of “Strategic Special Projects.”
The amount originally typed was P75 million, but later crossed out by hand, and written “80” over the “75.” Said BUS was signed by Cesar R. Villanueva, officer in charge for the Domestic Promotions Department of the TPB. Said BUS failed to indicate the “necessity and legality of charges under his supervision” (Box A) and that “funds were available for the purpose indicated” (Box B), as required by the GAM. There was no signatory, as well, in Box B.
Another BUS (2017-12-3246B) as for the “payment for the 15- percent downpayment of Buhay Carinderia Project as part of the TPB Domestic Food Tourism Campaign plus value-added tax [VAT]” amounting to P13,440,172.80. With the same heading as Strategic Special Projects-Buhay Carinderia Project, the handwritten portion indicated that the funds would be charged to “Marcom SAGF-D” department/budget, with the account code bearing “5-0299-010.”
Box A remained unfilled, but this time, Box B indicated that the “budget available and earmarked/utilized for the purpose indicated above.” The requesting officer was Montano as TPB COO, while Marian Sarah C. Garate, budget officer V, certified that funds were available for Buhay Carinderia.
A third BUS (2017-12-3246A) was for the “payment for the 35 percent of Buhay Carinderia Project as part of TPB Domestic Food Tourism Campaign plus value-added tax” amounting to P31.36 million, again signed by Montano with Garate having certified “budget available and earmarked/utilized for the purpose indicated above.” Box A, again, remained unfilled.
A fourth BUS (2017-12-3246-C) was for the “payment for the 40 percent of Buhay Carinderia Project as part of TPB Domestic Food Tourism Campaign plus value-added tax” in the amount of P35.48 million.
All disbursement vouchers covering said amounts, however, were dated March 19 (P13,440,172.80); March 20 (P31.36 million); and April 4 (P35.48 million), for a total amount of P80.28 million. It should be noted, as well, that the last disbursement voucher for and final check payment to Marylindbert was prepared seven days before the actual project launch of the Buhay Carinderia project. (See, “TPB to bring lowly ‘carinderia’ food to the world,” in the BusinessMirror, April 13, 2018.)
All disbursement vouchers were signed by Montano, Garate and then Teo.