Program expenditures were improperly charged to corporate funds and later reclassified without official budget department approval, violating executive order provisions.

Why It Matters

Recommended Actions

• Comply with the provisions of Section 6 of EO No. 114 by ensuring that the expenditures incurred for the implementation of BP2 Program are properly charged against the existing appropriations of the member agencies of the Council and from sources identified by the DBM

Original Audit Finding Excerpt

"Reporting and monitoring of the two properties in Rizal area were allegedly not properly turned over to Rizal DO under RO IV, considering that such areas are still under the supervision of the Pasig/Marikina/Manggahan DO under NCR East SO. During the inspection conducted by the Audit Team, with the assistance of the Pasig/Marikina/Manggahan DO, it was noted that they were not familiar with the exact locations of the properties in question. For Account No. 17, the apartment remained vacant for a long time according to the neighbor while for Account No. 16, the property was claimed to be owned by another individual, according to the renter and/or tenants of the property. Hence, the uncertainty surrounding the rights and ownership of the property affects the receivable from the mortgagor as well as the payable account with SSS. One property in Marikina area could not be located. Account No. 14 was not identified as the representative from Pasig/Marikina/ Manggahan DO was not able to"

Source Document