DPWH transferred about P395 million to other agencies and offices to carry out projects, but the recipients did not provide the required proof of how the money was spent for over one to five years, leaving the money unaccounted for.

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Original Audit Finding Excerpt

"185 personnel services which shall be available for release, obligation and disbursement until December 31, 2023. xxx Likewise, construction of infrastructure projects, delivery of goods and services, inspection and payment shall be made not later than December 31, 2024. After the end of the validity period, all unreleased appropriations and unobligated allotments shall lapse, while unexpended or undisbursed funds shall revert to the unappropriated surplus of the General Fund xxx, and shall not thereafter be available for expenditure except by subsequent legislative enactment. Departments, bureaus and offices of the National Government, including Constitutional Offices enjoying fiscal autonomy, SUCs and GOCCs, shall strictly observe the validity of appropriations and the reversion of funds.” 7.3 Out of the total allotments of P1,061,682,048,629. 26 received by DPWH in CY 2023, P967,934,765,629.14 or 91.17 percent was obligated, leaving an unobligated balance of P9"

Source Document