Underutilization of Maintenance and Other Operating Expenses (MOOE) and Personnel Services budgets
Department of Public Works and Highways · 2023
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What Happened?
Category: Financial ManagementIssue: PerformanceThe agency underspent its regular operating budget, especially for maintenance and overhead expenses, leaving about ₱1.2 billion unused. It also spent slightly less on salaries than planned, which could indicate delayed hiring or unfilled positions.
Why It Matters
Recommended Actions
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Original Audit Finding Excerpt
"Personnel Services 11,686,309,000.00 12,251,614,305.59 11,836,229,873.55 415,384,432.04 Maintenance and Other Operating Expenses 6,825,760,000.00 6,260,454,694.41 5,045,915,746.13 1,214,538,948.28"