The municipality gave out ₱600,000 in confidential fund cash advances without properly following the joint circular that sets the rules for using and accounting for confidential funds.

Why It Matters

Recommended Actions

• Require the Municipal officials concerned to strictly adhere to the regulations provided in COA-DBM-DILG-Governance Commission for GOCCS-DND JC No. 2015-01 to avoid the recurrence of similar deficiencies.

Original Audit Finding Excerpt

"The granting of cash advances totaling ₱600,000.00 for the Municipality’s Confidential Fund (CF) revealed several deficiencies contrary to the applicable provisions of the Commission on Audit (COA) - Department of Budget and Management (DBM) – Department of Interior and Local Government (DILG) - Governance Commission for Government Owned and Controlled Corporations (GOCCs) - Department of National Defense (DND) Joint Circular (JC) No. 2015-01 dated January 8, 2015. (Observation No. 3)"

Source Document