Cash advances and fund transfers were released without required prior liquidations, settlement periods, and mandatory pre-audits in violation of COA circulars.

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Original Audit Finding Excerpt

"xxx b. The National Housing Authority, upon request of local government units, shall provide technical and other forms of assistance in the implementation of their respective urban development and housing programs with the objective of augmenting and enhancing local government capabilities in the provision of housing benefits to their constituents. (Emphasis ours) The “other forms of assistance” mentioned in the above provision may be construed as assistance that is akin to technical as distinguished to financial assistance. If the legislators intended to include “financial assistance”, they would have unmistakably stated so, rather than considering it as part of a group for miscellaneous forms of assistance. However, in response to RA No. 7279, the Authority adopted Resettlement Assistance Program (RAP) for LGUs through NHA MC No. 2427 dated April 26, 2012, which was amended by NHA MC No. 2018-030 dated October 12, 2018. As stated in these MCs, projects under the RAP shall be pur"

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