Hooking up with Greg

I take pleasure in relaying that my very good friend and law school classmate, Greg Macaltao, is doing very well as a businessman in Vancouver. I hooked up with Greg in our recent Vancouver visit just to know how he is doing. I re-connected with him at Facebook and told him I would be in town. We met at a Starbucks outlet inside a grocery store near the place we parked. We had a nice time talking about the past, the present, and the future. Past: Greg was a good friend in law school, a seat mate in fact in Section B. Very good student, and studied at the fourth floor where the Ateneo MBA was housed, from early morning till class time. After law school and a few years of Manila law practice he moved to the U.S. to study masters in business in the U.S., and made a career shift from law to business. Present: He is Vancouver-based now, living near downtown and establishing a start-up export-import business with some partners. He buys goods/products from the Philippines, and ships it to Vancouver for distribution. What the product was, he didn't disclose at that time for superstitious reasons. Future: He hopes to make the first major shipment in a couple of months, and is wishing everything goes well. I'm sure it will. Way to go, Greg...

For The Love of Hair

Annie Edison wrote an article on hair loss, that I would like to share: For the Love of Hair There comes a time in every man's life when one has to face up to the inevitable. Dealing with a few more wrinkles and a bit of sagging around the chin is one thing, but facing up to the thought of losing your hair is something else altogether. I've always been secretly proud of my hair, but I have to admit that these days when I look in the mirror I can't help but notice that the tide is a little further back from the shore than it once was. Whilst this leaves me with what I proudly assume is a distinguished looking forehead, there have been times recently when I've been given over to pondering the mysteries of male ageing as a part of my regular musings. This seems to be something with which the Bible has very few comments. Although 2 Corinthians 4:16 has the encouraging statement that "though our outer self is wasting away, our inner self is being renewed day by day", the process of ageing seems to be far less straightforward. More troubling, Proverbs 20:29 tell us that "the glory of young men is their strength, but the splendor of old men is their grey hair". Quite true. But what if the old man doesn't have grey hair? What if he has no hair at all? A Question of Health People really do hate to lose their hair. Psychologists state that in today's world a person's hair is a part of their identity, rather like the clothes that they wear. Losing your hair can mean losing a vital part of how you present yourself to the world. At the same time, there is the inevitable awkward issue about age. Looking in the mirror and seeing your father's face staring back at you is quite humbling, but it's also quite spooky. Nobody wants to feel that they are getting older. If you are a woman, most of these changes happen on the inside so that they are hidden from the world. If you are a man who is going to lose his hair, everyone is going to see. In some cases, as the Hairloss Center experts explain, hair loss is related to health issues such as insulin resistance resulting from too much body weight. Heart disease is another common factor that can increase the risk. For some, it is simply a matter of genetics. Inspirational Figures This made me think about some inspirational people who have no hair, and to look into the stories of their lives. The first names that spring to mind are movie stars. Bruce Willis is a particular inspiration. He grew up as the son of an American soldier father and a German mother, a thoroughly blue collar family background that Bruce has always been proud to affiliate himself with. After the army, his father worked in a factory and as a welder, meaning that Bruce's upbringing in Carney's Point New Jersey was a very normal experience. Bruce himself had a serious stutter, which caused his high school contemporaries to nickname him 'buck-buck' because of his habit of repeating words and sounds twice. Before becoming a famous actor, Bruce Willis worked as a private investigator. Bruce has been a great ambassador for the hairless look. Another actor who has embraced baldness is Patrick Stewart, of Star Trek fame. His portrayal of Jean-Luc Picard in Star Trek: The Next Generation has become the stuff of television legend. Despite being voted television's sexiest man in 1992, Stewart has achieved his highest acclaim for his stage work, particularly Shakespeare. Like Willis, Stewart was born to an army father and a blue collar mother. Unlike Willis, however, Stewart's home life was far from pleasant. His father was a domestically violent man who suffered from shell shock, and who Stewart has described as being a "very potent individual". In recent years, Patrick Stewart has shown that he can resonate with much younger generations by taking a character voice role in the anarchic cartoon American Dad and by embracing the social media networking portal Twitter. Patrick Stewart seems to be an icon for being not letting age get in the way of your life. Unsung Heroes Perhaps the most inspirational of all, however, are those people who aren't famous because of their ability to play an action hero or guide a fictional spacecraft through space. The summer of 2012 saw the Olympics come to London, and one participant really stood out for me. Joanna Rowsell competed in the Olympics as a cyclist at the tender age of 24. Rowsell had won the cycling world cup when she was only 23, and had stunned TV audiences by climbing onto the podium, taking off her helmet, and revealing a completely bald head. Rowsell suffers from alopecia, a condition where the body's immune system attacks the hair follicles, causing the hair to fall out. Joanna Rowsell lost her long auburn hair when she was only ten years old. Despite enduring teasing and taunting at school, Rowsell focused on making herself be the best that she could be physically. In 2012 this paid off when she again climbed onto a podium, this time with the whole world looking on, in order to accept an Olympic gold medal. For me, I don't know how I would cope with going bald. I'd like to think that it would suit me in the way that it does Bruce Willis, or that it would make me look distinguished in the way that it does Patrick Stewart. However, thinking about this whole thing has made me realize that worrying about how we look is so much less important than trying to be the best that we always can be. In a world where people face a daily struggle just to survive, fretting about the hairs on your head is nothing short of a waste of energy. We hold influence through our actions, not by how we look.

Bohol's churches

My heart bleeds seeing Bohol’s historical churches felled by nature’s wrath. I suddenly reflected our pilgrimage to some of these magnificent cathedrals a year ago. It seemed God had wanted us to view, visit, pray and commune inside these churches, in all its beauty and splendor, one last time. In Christianity’s history, churches have been conquered, razed, and destroyed. But they are meant to be rebuilt. Bohol’s churches will be restored, certainly. But something tells me, its not going to be the same. Now I realize what a blessing that pilgrimage was.

PNoy's P1B 'Pork' in illegal NegOr contracts---COA

Nearly One Billion Pesos of President Benigno Aquino’s ‘Pork Barrel’ officially listed under “Calamity Funds” in 2012 were channeled to illegal infrastructure contracts by the Governor of Negros Oriental, of which half, or P480-million, has already been illegally disbursed, the latest report of Commission on Audit disclosed. On June 5 2012, the Department of Budget and Management issued Special Allotment Release Order No. RO VII -12-0009202 directing the release of P961,550,000.00 from the Calamity Funds, which are part of the President’s discretionary funds in the General Appropriations Act, to the Province of Negros Oriental as implementing agency (IA) to be used for the rehabilitation of rivers, and bridges in Negros Oriental after the massive destruction by typhoon Sendong in 2011 and the earthquake on February 6, 2012. On June 8, 2012, following the issuance of the SARO, P480,775,000.00, constituting fifty percent of the total SARO was deposited to the DBP bank account of the Province of Negros Oriental. However on June 29, 2012, the Department of Budget and Management issued a ‘Negative-SARO”, withdrawing the June 5, 2012 SARO and ordered the Governor to immediately return the deposited amount to the National Treasury and submit the deposit slip evidencing such return. The Province was instead asked to coordinate with the Department of Public Works and Highways for the release of funds to cover the repair of damage infrastructure. The Governor of Negros Oriental, disregarded the order to return the P480,775,000.00, and instead proceeded with the negotiation/bidding and entering of construction contracts with private contractors, amounting to P955,122,944.12 . A total of P480,771,898.58 was disbursed the Province as Implementing Agency and paid to the contractors leaving only P3,101.42. The Commission on audit in its report in 2013 said the contracts entered into by the Province of Negros oriental were illegal because the withdrawal of the SARO by the DBM on June 29, 2012 meant the withdrawal of the allocation. Thus the Province of Negros Oriental as implementing agency could not legally enter into construction contracts. The CoA has issued a Notice of Disallowance and recommended the payment/restitution of the released amount of P480,775,000.00. The Calamity Fund Mess: What happened? On December 17, 2011 typhoon Sendong struck hard Negros Oriental, destroying roads, bridges, and rivers/riverbanks. On February 6, 2012, a massive 6.8 magnitude earthquake hit Negros Oriental claiming lives and destroying major infrastructure, including roads and bridges. Because of these major infrastructure setbacks, the Office of the President directed the release of P961,550,000.00 (or P.961-billion) from the national calamity funds for the repair, and rehabilitation of Negros Oriental roads and bridges. On June 5, 2012, the Department of Budget and Management (DBM) Regional Office in Cebu issued Special Allotment Release Order, S.A.R.O. (No. RO VII-12-0009202). On June 8, 2012, three days after the issuance of the S.A.R.O., a total of P480,775,000.00 was deposited to the account (C.A. No. 740-012666-030) of the Province of Negros Oriental at its DBP Dumaguete branch, under Credit Advice T#740A002, representing the calamity fund from DBM. The DBM regional director Carmela S. Fernan told the Governor of the release, which constituted 50% of the total calamity fund allocation of P961-million. Eleven infrastructure projects were listed for rehabilitation. On June 15, 2012, the Provincial Accountant issued a certification to the availability of the funds. On June 29, 2012, however, the DBM regional director Fernan informed the governor that the SARO for P961-million covering the release of the calamity fund has been withdrawn. (this is called a “Negative-SARO”) The governor was instructed to “return and deposit immediately to the National Treasury” the P480,775,000.00 earlier deposited and submit the deposit slip evidencing such return. In addition, the DBM asked the Governor to “coordinate with the DPWH regarding DPWH requirements and compliance process to expedite the release of funds to support the rehabilitation projects However, the governor did not return the money. Instead, what happened was, the Province continued negotiations and implementation of the eleven projects listed in the withdrawn SARO. On July 30, 2012, eleven contracts amounting to P955,122,944.12 were awarded through negotiation to seven contractors, mostly coming from Albay, Samar, Iligan, under BAC Resolutions 266(A)-12 to 266(K)-12, approved by the governor. On August 1, 2012 Notice of Awards were given to the contractors On August 24, 2012 and September 2014 a total of P143,268,441,59 were given to the contractors as advance payments. A liquidation report was submitted to the auditor for verification of the released amount. On October 9, 2012, a government audit team informed the governor that since the SARO has been withdrawn last June 29, 2012, there was no longer any allotment to cover the contracts, which made these construction contracts null and void, or illegal. On November 29, 2012, the audit team disallowed the disbursement of the P143,268,441,59 advance payment to the contactors. As of December 31, 2012, a total of P238,732,603.20 were already disbursed for the contractors’ progress billings. On March 19 2013, the auditors received an appeal memorandum from the Governor and other persons made liable under the disallowances refuting the disallowances. As of March 1, 2013 (two months before last May elections) the accounting office of the Provincial Government reported a total of P337,503,456.99 already disbursed for progress billings. If we add the advance payments of P143,268,441,59 to the total disbursements (progress billings), the total disbursements amounted to P480,771,898.58. Remember, P480,775,000.00 was deposited June 8, 2012 to the account of the Province, which was ordered to be returned, but not returned. If you deduct P480,771,898.58 (total disbursements) from P480,775,000.00 (deposited, un-returned), what remains is P3,101.42. CoA: P.9B NegrOr infra projects illegal In its latest 2013 audit report, the Commission on Audit (CoA) has found that the P961,550,000.00 infrastructure projects for the repair and rehabilitation of riverbanks and bridges in Negros Oriental are illegal. As a consequence of its audit findings, the CoA has recommended that the provincial government: 1. Stop all on-going projects under implementation pursuant to the awarded contracts amounting to P955,122,944.12; 2. Comply with the Notices of Disallowances (N.D.) which the CoA had issued in 2012 (ND Nos. 2012-139(100) to 2012-149-100(12) of P143,268,441.59; 3. Henceforth, not to make further payments on all contracts relating to the projects of P955,122,944.12. With the finding that the contracts entered into by the provincial government are illegal, there is no more basis to continue with the projects. The problem is that the money has been disbursed already, and there is even a supposed report of “partial accomplishments”. As early as November 29, 2012, the CoA had already issued notice of disallowance on the payments under the illegal contracts. The CoA has explained that a Notice of Disallowance is a written notice issued to the heady of implementing agency, in this case the governor, and concerned officers when a transaction is disallowed in audit for being illegal. The audit disallowance shall be settled by the persons liable through payment or restitution, or by any modes of extinguishment of obligations under the law. A notice of disallowance is subject to an appeal process in case a person is aggrieved by a notice of disallowance. In ruling the construction contracts to be illegal, the CoA said that since the Special Allotment Release Order (SARO) issued on June 5, 2012 by the Department of Budget and Management in the amount of P961,550,000.00, was subsequently withdrawn on June 29, 2012 through the issuance of a “Negative-SARO”, “there was no longer any allotment to cover the contracts”. “Thus, the contracts awarded thereafter, were null and void, and consequently, payment of advances to contractors, and subsequent project billings were illegal,” the CoA said. However, two of the CoA recommendations can no longer be enforced. There is nothing to stop as the projects had long been performed. No payments can be stopped also, as recommended by the CoA, as the payments had long been disbursed and virtually wiped out. If there is a payment that needs to be stopped, it is the remaining P3,101.42, the money left out of the P480,775,000.00 released by the national government to the provincial government. Governor refutes: Negative SARO illegal, criminal However, Negros Oriental Governor Roel De Gamo refuted the Commission on Audit saying the implementation of the projects were in accordance with law. He turned the tables on the CoA saying it was the withdrawal of the SARO, through the issuance of a negative SARO, that was void. According to the governor, withdrawal of the allotment and subsequent issuance of a negative SARO is patently void and criminal, and is a mere political harassment. The governor maintained there was a lawful appropriation of P961,550,000.00 under the 2012 General Appropriations Act, which which fifty percent was released and deposited to the province. The fact that the amount was deposited in the account of the province proves there was lawful appropriation, and availability of funds. He also said that as governor, he is bound under the law to implement and continue to implement the emergency infrastructure projects for the welfare and benefit of the province. The governor also argued that the subject fund is a trust fund and not part of the general fund of the province. Thus the accounting and auditing should be different from accounting the general funds. P.9Billion Calamity Fund is PNoy’s Pork The P961,550,000.00 that has been “illegally” contracted out to various contractors to repair infrastructures damaged by Typhoon Sendong in Negros Oriental, of which P480,775,000.00 has already been released and spent, was taken out of the so called “Calamity Funds”. What is this Calamity Fund? Calamity Funds are public funds that are regularly appropriated under the annual General Appropriations Act. What is the purpose of these Calamity Funds? Calamity Funds have a specific purposed spelled out in the General Appropriations Act: “For aid, relief and rehabilitation services to communities/areas affected by man-made and natural calamities, and repair and reconstruction of permanent structures, including other capital expenditures for disaster operation, and rehabilitation activities,..” “Calamity Funds” is President’s Pork Barrel Calamity Funds are to be released only “upon approval by the President of the Philippines.” Release of calamity funds is upon the discretion of the president, through recommendations from various government agencies like the National Disaster Risk Reduction and Management Council (NDRRMC), and the Department of Health . Calamtiy Funds therefore, is a tiny part of the President’s humongous Pork Barrel in the National Budget. The 2012 General Approproiations Act (Republic Act No. 10155) Under the 2012 General Appropriations Act where this anomalous P.9Billion Calamity fund was appropriated, the use and release of Calamity funds, under Chapter XXXVII of the law, it is stated: “Use and Release of Fund. The amounts appropriated herein may be made available for relief, rehabilitation, reconstruction, and other works or services in connection with natural calamities, epidemics as declared by the DOH, crises resulting from armed conflicts,insurgency, terrorism, and other catastrophes, which may occur during the budget year or those that occurred in the immediately preceding year…”. How is the Calamity Fund Released? According to the General Appropriations Act of 2012 (R.A. 10155), “Releases from this Fund shall be made by the DBM directly to the appropriate implementing agencies upon approval of the President of the Philippines, and in accordance with the favorable recommendation of the NDRRMC …” Negros Oriental: the implementing Agency Records from the Department of Budget and Management show that the Province of Negros Oriental, a local government unit, was made the “implementing agency” for the release of the P961,550,000.00 under Special Allotment Release Order No. SARO RO VII -12-0009202 . Negros Oriental: Not owner, a mere “trustee” of the funds As a mere implementing agency, the Province does not transform to become owner of the Calamity fund. It is a mere “trustee” of the funds, according to the Commission on Audit. The CoA went to the extent of citing the constitutional declaration that “a public office is a public trust” (Supposed to be) When the Department of Budget and Management ordered the return of the money to the National Treasury, did the Province of Negros oriental have the legal right to disregard such directive? The Commission on Audit says the Governor should have returned to the national treasury the released portion of the calamity funds amounting to P480,775,000.00 . It is the Funds, the release of which is subject to the President approval. The governor, on the other hand says the order for the return through the “negative-SARO, is illegal, and even criminal. Status The CoA has issued Notice of Disallowance, meaning the amount released and spent (P480,775,000.00) by the Governor must be restituted. The Governor appealed this CoA position.

CoA: P.9B NegrOr Calamity projects illegal

In its latest audit report, the Commission on Audit (CoA) has found that the P961,550,000.00 infrastructure projects for the repair and rehabilitation of roads and bridges in Negros Oriental are illegal. As a consequence of its audit findings, the CoA has recommended that the provincial government: 1. Stop all on-going projects under implementation pursuant to the awarded contracts amounting to P955,122,944.12; 2. Comply with the Notices of Disallowances (N.D.) which the CoA had issued in 2012 (ND Nos. 2012-139(100) to 2012-149-100(12) of P143,268,441.59; 3. Henceforth, not to make further payments on all contracts relating to the projects of P955,122,944.12. It can be recalled that in June 2012 Department of Budget ordered the release of P961,550,000.00 from the national calamity funds to for road and bridge repairs in Negros Oriental. Fifty percent, or P480,775,000.00 was deposited to the account of the Province. However the order for the release of the funds was withdrawn and the governor was ordered to return to the national treasury the fifty percent that had been deposited, or P480,775,000.00. The governor did not return the money and instead proceed with the awarding of contracts for eleven projects, to contractors most of whom are based in Albay. All the P480,775,000.00 has already been wiped out, or disbursed save for P3,101.42. With the finding that the contracts entered into by the provincial government are illegal, there is no more basis to continue with the projects. The problem is that the money has been disbursed already, and there is even a supposed report of “partial accomplishments:. As early as November 29, 2012, the CoA had already issued notice of disallowance on the payments under the illegal contracts. The CoA has explained that a Notice of Disallowance is a written notice issued to the heady of agency, in this case the governor, and concerned officers when a transaction is disallowed in audit for being illegal. The audit disallowance shall be settled by the persons liable through payment or restitution, or by any modes of extinguishment of obligations under the law. A notice of disallowance is subject to an appeal process in case a person is aggrieved by a notice of disallowance. In ruling the construction contracts to be illegal, the CoA said that since the Special Allotment Release Order (SARO) issued on June 5, 2012 by the Department of Budget and Management in the amount of P961,550,000.00, was subsequently withdraw on June 29, 2012 through the issuance of a “Negative-SARO”, “there was no longer any allotment to cover the contracts”. “Thus, the contracts awarded thereafter, were null and void, and consequently, payment of advances to contractors, and subsequent project billings were illegal,” the CoA said. However, two of the CoA recommendations can no longer be enforced. There is nothing to stop as the projects had long been performed. No payments can be stopped also, as recommended by the CoA, as the payments had long been disbursed and virtually wiped out. If there is a payment that needs to be stopped, it is the remaining P3,101.42, the money left out of the P480,775,000.00 released by the national government to the provincial government.

P.9 Billion NegOr Calamity fund mess exposed

A nearly One Billion Peso anomaly has been reported in connection with the rehabilitation of roads, and bridges in Negros Oriental after the massive destruction by the typhoon Sendong in 2011, and the 2012 killer earthquake in Negros Oriental. This one billion peso Negros Oriental anomaly has, so far, been the ‘mother of all anomalies’, that has reduced the controversial multi-million peso PDAF-bogus NGOs scam, as mere peanuts. Here is what happened: On December 17, 2011 typhoon Sendong struck hard Negros Oriental, destroying roads and bridges. On February 6, 2012, a massive 6.8 magnitude earthquake hit Negros Oriental claiming lives and destroying major infrastructure, including roads and bridges. Because of these major infrastructure setbacks, the Office of the President directed the release of P961,550,000.00 (or P.961-billion) from the national calamity funds for the repair, and rehabilitation of Negros Oriental roads and bridges. On June 5, 2012, the Department of Budget and Management (DBM) Regional Office in Cebu issued a “release-money-order”, technically called Special Allotment Release Order, commonly referred to as S.A.R.O. (No. RO VII-12-0009202). On June 8, 2012, three days after the issuance of the S.A.R.O., a total of P480,775,000.00 was deposited to the account (C.A. No. 740-012666-030) of the Province of Negros Oriental at its DBP Dumaguete branch, under Credit Advice T#740A002, representing the calamity fund from DBM. The DBM regional director Carmela S. Fernan told the Governor of the release, which constituted 50% of the total calamity fund allocation of P961-million. Eleven infrastructure projects were listed for rehabilitation. On June 15, 2012, the Provincial Accountant issued a certification to the availability of the funds. On June 29, 2012, however, the DBM regional director Fernan informed the governor that the SARO for P961-million covering the release of the calamity fund has been withdrawn. (this is called a “Negative-SARO”) The governor was instructed to “return and deposit immediately to the National Treasury” the P480,775,000.00 earlier deposited and submit the deposit slip evidencing such return. The governor did not return the money. Instead, what happened was, the Province continued negotiations and implementation of the eleven projects listed in the withdrawn SARO. On July 30, 2012, eleven contracts amounting to P955,,122,944.12 were awarded through negotiation to seven contractors, mostly coming from Albay, under BAC Resolutions 266(A)-12 to 266(K)-12, approved by the governor. On August 1, 2012 Notice of Awards were given to the contractors On August 24, 2012 and September 2014 a total of P143,268,441,59 were given to the contractors as advance payments. A liquidation report was submitted to the auditor for verification of the released amount. On October 9, 2012, a government audit team informed the governor that since the SARO has been withdrawn last June 29, 2012, there was no longer any allotment to cover the contracts, which made these construction contracts null and void, or illegal. On November 29, 2012, the audit team disallowed the disbursement of the P143,268,441,59 advance payment to the contactors. As of December 31, 2012, a total of P238,732,603.20 were already disbursed for the progress billings. On March 19 2013, the auditors received an appeal memorandum from the Governor and other persons made liable under the disallowances refuting the disallowances. As of March 1, 2013 (two months before last May elections) the accounting office of the Provincial Government reported a total of P337,503,456.99 already disbursed for progress billings. If we add the advance payments of P143,268,441,59 to the total disbursements (progress billings), the total disbursements amounted to P480,771,898.58. Remember, P480,775,000.00 was deposited June 8, 2012 to the account of the Province, which was ordered to be returned, but not returned. If you deduct P480,771,898.58 (total disbursements) from P480,775,000.00 (deposited, un-retruned) what remains is P3,101.42. The balance is not even enough to buy a decent cell-phone. The wipe-out of the account was sweeping and forceful as the typhoons and earthquake that devastated the people of Negros Oriental. Last May 13, Governor Roel De Gamo was elected governor of Negros Oriental for another three years. Congratulations! God Bless the People and the Province of Negros Oriental!