The municipality spent special education money on allowed items, but most of the claims lacked required supporting documents, and the agreed corrective measures have not been carried out.

Why It Matters

Recommended Actions

• Require the LSB to continuously prepare a balanced budget compliant with the legal and regulatory requirements on SEF budgeting, allocation and utilization

Original Audit Finding Excerpt

"However, documentary deficiencies on claims totaling ₱26,139,767.04 were noted, contrary to COA Circular No . 2012-001 dated June 14, 2012 and Section 17.2 and Annex H and the Consolidated Guidelines for Alternative Methods of Procurement of the 2016 IRR of RA No.9184."

Source Document