MOOE allotments charged without declared savings
Department of Public Works and Highways · 2023
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What Happened?
Category: Financial ManagementIssue: Non-complianceThe office used its operating budget even though the budget officer had not said there were savings, which is against the rules.
Why It Matters
Recommended Actions
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Original Audit Finding Excerpt
"charges made against the Maintenance and Other Operating Expenses (MOOE) allotments despite no savings being declared by the budget officer. They recognized that this contravenes Section 3.2-3.3 and 11.1.2 of the CSC and DBM Joint Circular No. 1 dated November 25, 2015."