The end of a beginning invariably compels a review of policies against outcomes. We all recognize that Benigno Aquino III was swept into office by unexpected circumstances, a rejection of the immediate past, hope for the future and the machinations of the ambitious. These make a review imperative. More, when we realize his track record prior to the presidency was unremarkable.

The alchemy of these factors is best tackled by more astute analysts. We have neither the stomach nor the acumen for politics so our criterion based on whoppers, lies and broken promises is simple if not simplistic, revealing a bias perhaps deemed unfair by those with some explaining to do.

Against critics, Malacanang foists an “it’s-too-early-to-tell” excuse with one factotum labeling commentators as troublemakers. That’s unfortunate. And idiotic. Only the lazy ignore wake-up calls. Our review is comprised of documented reversals. These are not functions of time but of conviction or its absence.

In no particular order, we’ve listed thirteen reversals of policies and pronouncements that reflect the consequences of a laid-back, feet-on-top-of-the-table, work-averse, delegated (or abdicated) style of mismanagement.

Let us start with the economy.

Sometime last April, amidst the uncontrollable rise in aggregate prices, Aquino promised to study the reduction of the Expanded Value-Added Tax. His timeline betrays him. A month before promising, speaking in Singapore, Aquino had already committed to keep the E-Vat despite its negative impact on the inflation-weary.

His position on taxes is similarly tenuous. Aquino promised no new taxes, yet his government insisted on implementing a heretofore suspended value added tax (VAT) on tolls despite VAT’s inapplicability on such fees.

Likewise on foreign investments, during the Public-Private Partnership launch, an appointee announced that the Philippines “is now open for business”.

Unfortunately realities conflict with clichés. Last week, one foreign chamber of commerce raised the issue of the instability of business contracts. Victimized by temperamental capriciousness are two critical projects- a French-funded port project and a Belgian-funded dredging operation, the latter twice signified legitimate by the Justice Department.

Last February, referring to a P28.5 million remittance from government-owned and controlled corporations (GOCC), Aquino claimed credit from his administration’s efforts in “working overtime to bolster our abilities to give back to the Filipino people”. Never mind that of the total, P9.3 billion were earned from 2003 to 2006, P5.4 billion from 2009, and P1.3 billion from 2010 - all prior to Aquino’s presidency.

Aquino likewise promised a lean cabinet and yet he created a three-headed bureaucracy by spawning a superfluous communications and strategic planning office. It would not have been a laughable media gadfly had not the immature hydra evolved into the antithesis of communications and strategy.

Still on appointments, vowing a “level playing field” Aquino declared over radio that he would not extend favors to “allies and supporters”. Yet, he did just that. Campaign supporters, their relatives and friends in the entertainment industry now sit on the boards of GOCCs and other agencies.

In Aquino’s playing field, obviously, some are more equal than others. In defending an official accused of involvement in carjacking and aiding and abetting corporate raids, Aquino evoked due process. Never mind that due process had already been applied by two departments.

Apparently, double and disparate standards rule. In another agency, within days, sans due process, Aquino unceremoniously sacked a distinguished and lettered career scientist.

In his inaugural, Aquino promised emergency employment. Last Labor Day, he promised one million jobs created under the Community-Based Employment Program (CBEP).

Again, the numbers don’t match. Between September 2010 and March 2011, unemployment ballooned from 7.4 million to 11.3 million while prospective jobs created by the CBEP top off at 832,132 of which 43.30% are generated by infrastructure works where short-term employment ends upon a project’s completion.

Worse, under Aquino, a good number of jobs, sadly lacking economic support, vanished completely. The statistics show that for half of Aquino’s first year, nearly 4 million gainfully working went from employed to unemployed.

At least the unemployed are alive. Before European ambassadors, Aquino declared seeking “closure” to extrajudicial killings. His record shows otherwise. From July 2010 to March 2011, fifty incidents of extrajudicial killings and disappearances were recorded. Do the math. In six years Aquino will attain what took the previous incumbency eight.

Mortalities are likely to escalate. Unaccountable autocracy has been imposed in Mindanao from Aquino’s insistence on denying Muslim Mindanao suffrage – a violation of his oath to defend democratic processes and the constitution.

Likewise, Aquino promised to enact a freedom of information law. On this promise, Aquino has completely reneged and betrayed years of spadework.

Finally, Aquino’s thirteenth whopper is a promise to quit smoking upon attaining the presidency. On that, Aquino’s failure is understandable. After all, quitting requires strength of conviction, internal fortitude and will power.