NHA spent money on two buildings that were not even recorded in its books, and the offices themselves duplicate existing facilities. The spending was unnecessary and violated government austerity rules.

Why It Matters

Recommended Actions

• Avoid unnecessary expenditures in compliance with COA Circular No. 2012-003 dated October 29, 2012
• And Strictly observe the adoption of austerity measures and fiscal discipline in government.

Original Audit Finding Excerpt

"Repairs and maintenance for buildings and other structures were incurred for the supply, delivery, and installation of wallcovering, carpet tiles, frosted stickers, and electrical main service entrance for the power system located in the New NHA Corporate Center, and build-up letters for NHA Business Center signage. Various expenses were also incurred for the restoration and refurbishing of the New NHA Business and Corporate Centers. Furthermore, repairs and maintenance of furniture and fixtures were also incurred at the New NHA Corporate Center. Inquiry with the AD disclosed that the two buildings are not yet recorded in the books of NHA. To properly recognize the assets in the books, NHA has requested the DOTA and tax declaration of the buildings from the NCR East Sector. It was observed that meetings are being held in the NHA Board Room at the NHA Main Office, and the viewing of scaled housing models was conducted in NHA Main Lobby. In addition, the Office of the General Manager"

Source Document