Various reports and legislators themselves talk about amounts congressmen receive as officers or chairs of committees and "allowances" from the speaker, as well as cash advances and reimbursements for official activities. But these items are nowhere in the list of expenses of the House In the Senate, amounts received by senators for similar duties are indistinguishable from other expenses such as advertising. According to a state auditor assigned to that chamber, these are lumped under the heading "Other MOE (maintenance and operating expenses)."

The auditor says though that the expenses of senators in the performance of There is no mechanism by which members of Congress are made to account for funds they receive their duties as officers and committee chairs are incorporated into COA's published itemized list of amounts paid to and expenses incurred for each legislator.

But this does not seem to be the case. For instance, the amounts that appear in the Senate records for the senators' settled MOOE (maintenance, operating, and other expenses), including foreign travel in 2002 were, on the average, 112 percent more than the figures published by COA. In short, the COA list reflected only about half the senators' MOOE that year, when the government paid a total of P77.5 million for the overseas travel of 173 congressmen and 11 senators.

COA's published list also showed that Senate President Franklin Drilon spent P6 million in MOOE that year. But the Senate's ledger showed he accounted for P21 million or 250 percent more than what COA released to the public. The COA list also did not state the Senate president's expenses for foreign travel in 2002, which added up to P1.3 million.

Moreover, Senate records pinpointed certain committees for which some senators drew additional MOOE. This means the discrepancy between the COA list and the Senate accounts was even bigger for these lawmakers.

Outgoing senator Ramon Revilla, for example, was given P21 million in additional MOOE in connection with his functions as chairman of the committee on labor, employment and human resources development. The late senator Renato Cayetano drew an extra P19 million as the Senate's representative to the Joint Congressional Power Commission of the two chambers of Congress.

In 1997, the Presidential Commission Against Graft and Corruption (PCAGC) observed that many items in the Congress budget "are not liquidated and audited in the same manner as expenses of public funds by all other government officials where proofs, documents, receipts, contracts, vouchers, and other pertinent documents required by law, rules and regulation are submitted to justify these expense before COA would pass them in audit."

"There is no mechanism," continued the PCAGC, "by which they (members of Congress) are made to account for funds they received in the same manner as all other government officials are periodically made to account for the funds entrusted to them, either through the regular or special audit of COA or by Congress during budget hearings or in the committee investigations conducted 'in aid of legislation.'"

As a general rule, the law demands that public officials submit receipts, contracts, and other documentary proof when they liquidate cash advances or ask to be reimbursed for expenses. There are exceptions, of course, among them the representation and transportation (local) allowances or RATA given to certain public officials - chief of division up - for official functions.

Given as direct payment to the official concerned or as a cash advance drawn by the cashier and supported by an approved payroll listing the officials entitled to RATA, these are considered "commutable," therefore nontaxable and not subject to liquidation. All COA demands is a certification that the public official spent the money for the purpose.

Another exception, although not as all-encompassing, are "extraordinary and miscellaneous expenses" authorized under the GAA for activities ranging from meetings, official entertainment, or public relations, to membership in government associations, contribution to charitable institutions, or office equipment and supplies. Unlike RATA, these expenses are supposed to be paid on a reimbursement basis.

COA does allow public officials to submit either receipts and other documents as proof of disbursement or a certification by the public official before he or she is reimbursed. The rule, however, applies only to national government agencies. And extraordinary and miscellaneous expenses cannot be used for salaries, wages, allowances, and intelligence and confidential expenses.