Money meant for calamity victims was used to pay for the BP2 program, which is not allowed. This makes the financial records unreliable and raises questions about whether the spending was proper.

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

"68 AGENCY ACTION PLAN and STATUS OF IMPLEMENTATION RESULTS OF COA VALIDATION Ref. Audit Observations Audit Recommendations Agency Action Plan Status of Implementati on Reason for Partial/Delay / Non- Implementation, if applicable Action Taken/Action to be Taken Date of Follow- up Status of Implemen- tation Actual Implementation Date Remarks Action Plan Person /Dept. Responsible Target Implementation Date From To From To a. Coordinate with the concerned LGUs for the submission of their liquidation reports and the return of unutilized funds, in the case of advances, particularly those accounts that were released for more than a year; and Implemented based on the loan agreement entered into between NHA and the LGUs with quarterly or semi-annual repaym"

Source Document