The pursuit for accountability in the corruption-tainted flood control projects in the Philippines does not rest solely with government investigation offices. In the last three articles, I dwelled on the Office of the President, the Independent Commission for Infrastructure, the Congressional oversight and investigation committees, the Financial Watchdogs, and the Enforcement and Investigative Units. A deeper and sustained inspection of these anomalies demands that scrutiny be expanded to include the professional gatekeepers, the legal advisers, and consultants who enable or overlook malpractices.
The professional gatekeepers include the Professional Regulatory Boards of Civil Engineers (PRBCE), the Professional Regulatory Board for Certified Public Accountants (PRBCPA), the Supreme Court (SC), and the Integrated Bar of the Philippines (IBP). These institutions are responsible for the admission of individuals into the professions of civil engineering, certified public accountancy, and law after they pass the rigorous licensure and bar examinations. Thereafter, the SC, IBP, PRBCE, PRBCPA and their professional membership associations mandate that their members and professionals discharge their responsibilities with full competence and integrity.
These professional gatekeepers must examine the conduct of their members implicated in anomalous flood control projects. They should take the lead in investigating if accountants, whether in government or in industry, have connived with the flood control perpetrators in ‘cooking’ the books and documents; if the Commission on Audit auditors, Bureau of Internal Revenue examiners, and external auditors have ignored signs of fraudulent records and declarations of the flood control contractors and public works financial reports; if civil engineers have certified defective or ‘ghost’ public works projects; or if corporate lawyers have assisted their public works clients in aggressive schemes to perpetuate the flood control irregularities and to create illegal schemes such as the use of shell firms and dummies, or other fictitious transaction.
These erring professionals collectively undermine public trust and project integrity. Inaction or negligence by these professionals not only tarnishes their personal reputation and that of their profession but also facilitates the systemic fraud that corrupted the flood control projects.
The respective ethics boards of these professional gatekeepers should recommend or institute the appropriate sanctions against the incorrigibles within their ranks. They should initiate motu proprio investigations that will result in the severest of sanctions against these individuals, including the revocation or cancellation of their professional licenses
As the investigations unfold, the participation of professional gatekeepers will determine whether justice in the flood control scandal will be partial or complete. The integrity and the ability to police the ranks of the professions-law, accountancy, engineering-is now under strict scrutiny. Will the leaders of the professions institute the appropriate investigations and imposition of sanctions against their erring fellow professionals? Or will they deliver slow and half-baked responses?
The flood control mess is not only a test of the government’s will but also of professional conscience. If each regulatory board and professional body fulfills its mandate, the ‘recipe’ for corruption may finally be replaced with one for accountability, reform, and a rebuilding of public trust.
To be continued
Joel L. Tan-Torres was a former Commissioner of the Bureau of Internal Revenue. He has also held various positions, including Dean of the University of the Philippines School of Business, Chairman of the Professional Regulatory Board of Accountancy, Tax partner of Reyes Tacandong and Co., and SyCipGorres and Velayo and Co., and director of various corporate boards. He is a Certified Public Accountant who ranked No. 1 in the CPA Board Examination of May 1979. He has his own tax and consultancy practice in JL2T Consulting and can be contacted at joeltantorres@yahoo.com.