Unjustified grant of Supplemental Uniform/Clothing Allowance (SUCA)
National Housing Authority · 2022
This summary was generated automatically from the source document and may contain errors. It is not an official interpretation and should not be relied upon as legal guidance. Review the original excerpt and source document to verify before citing or acting on it.
What Happened?
Category: ComplianceIssue: Non-complianceSupplemental clothing allowances were distributed to employees using general payroll lists rather than verified attendance lists for cultural or athletic activities, risking audit disallowance.
Why It Matters
Recommended Actions
- Strictly comply with the provision stated in Section 51 of the GAA of FY 2022 on the grant of SUCA, Item 6 of Section 4 of PD No. 1445, and COA Circular No. 2012-01
- Submit supporting documents to verify that the athletic uniforms amounting to P1,500 per set, totaling P63,000 for the 42 permanent employees of Region XIII-Caraga Office, were used in the athletic activities of the RO, including the list of names of employee-participant for each athletic activity
- Submit documents indicating that the payment of SUCA was utilized for the purchase of uniforms or costumes and other related expenses for the conduct of cultural and athletic activities
- And Return immediately the SUCA in case the employee is not a participant in the athletic/cultural activities conducted in CY 2022.
Original Audit Finding Excerpt
"4.1. The procuring entity shall, upon a written request of the contractor which shall be submitted as a contract document, make an advance payment to the contractor in an amount not exceeding fifteen per cent (15%) of the total contract price, to be made in lump sum or, at the most, two installments according to a schedule specified in the Instructions to Bidders and other relevant Tender Documents. In the letter dated September 16, 2022, the Audit Team requested Status/Monitoring Reports, Performance Evaluation Reports using CPES, and other supporting documentation as justification for the CPES Reports. In compliance, NHA submitted the requested document on September 27, 2022, and it was noted that CPES inspections were conducted for every substantial completed work item that are critical in nature for the tower construction. As at September 19, 2022, the project had experienced delays and a proposal was made to issue Contract Time Extension No. 3 equivalent to 60 days. The delay wa"