The agency spent money on media and coverage but did not provide the required supporting documents (like receipts and terminal reports) to the auditors, so the auditors could not verify if the spending was proper.

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Original Audit Finding Excerpt

"Section 17. Use of Government Funds. Government funds shall be utilized in accordance with the appropriations authorized for the purpose and comply with applicable laws, rules and regulations, xxx. (Emphasis ours) The BP2 Program incurred expenditures amounting to P152.021 million from March 2020 to December 2023 based on NHA accounting records. Details are as follows: Table 17.1 – Expenditures of BP2 Program from March 2020 to December 2023 Moreover, the assets acquired for BP2 Program are now sitting idle or being used in operation by some employees at the National Capital Region (NCR) East Sector Office (ESO) and ESO - Quezon City District Office (QCDO). The recorded net book value of the assets purchased for the BP2 Program as at December 31, 2023 are as follows: Table 17.2 – Net Book Value of Assets Acquired for BP2 Program As of December 31, 2023 The FMD continuously charges to subsidy fund HAPCV the maintenance expenses of the BP2 Program despite its termination effec"

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