The municipality received over ₱124 million in transfers from national government agencies and used them for projects and aid. However, for ₱8.44 million of these payments, there were no disbursement vouchers or supporting documents, and other payments had incomplete documentation. Without these records, the municipality cannot prove the money was spent properly, violating auditing and accounting rules.

Why It Matters

Recommended Actions

• Require the (a) MA to (i) submit to the Audit Team the DVs and SDs for the transactions totaling ₱8,442,871.31 for post-audit
• And (b) BAC to (i) send notices in writing to at least three observers before each procurement activity
• (ii) post the advertisement, notices of award and approved contract at the PhilGEPS and at prescribed places
• And (iii) require from the prospective bidders the submission of NFCC , SLCC and Statement of Completed and On-going Private and Government Contracts
• And (c) ME to submit the lacking supporting documents for progress and final billing particularly the as -built plans and test results of construction materials.

Original Audit Finding Excerpt

"Fund transfers received from NGAs totaling ₱124,609,462.89 were optimally utilized for the implementation of various infrastructure projects, distribution of relief goods, and grant of financial assistance. However, the validity and propriety of disbursements for infrastructure projects and relief goods were not established due to deficiencies such as (a) absence of DVs and SDs for accounts aggregating to ₱8,442,871.31; and (b) deficiencies on SDs and the lack thereof contrary to COA Circular No. 2009-006 dated September 15, 2009, Presidential Decree (PD) No. 1445, COA Circular No. 2012-001 dated June 14, 2012, and the 2016 RIRR of RA No. 9184. (Observation No. 6)"

Source Document