Improper Charging of BP2 Program Expenses to HAPCV Fund
National Housing Authority · 2023
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What Happened?
Category: Financial ManagementIssue: Non-complianceThe NHA used money meant for calamity victims to pay for a different program (BP2). This is against the rules because the BP2 program should be funded from other sources, not from the calamity fund.
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
"Various disbursements amounting to P152.021 million for the operation, roll-out and maintenance of the Balik Probinsya, Bagong Pag-asa (BP2) Program for CYs 2020 to 2023 were continuously charged to subsidy fund - Housing Assistance Program for Calamity Victims (HAPCV), instead of charging against the existing appropriations of the member agencies of the Council and from sources identified by the DBM, contrary to Section 6 of Executive Order (EO) No. 114 and its corresponding implementing guidelines under Resolution No. 01 s. 2020 dated June 4, 2020 and Section 17 of RA No. 11518 or the General Appropriation Act (GAA) for FY 2021, thereby, casting doubt on the propriety of the assets and expenses recorded in the NHA’s books of accounts."