NHA used the wrong funding source for BP2 program expenses, and also spent an excessive amount on meals, which is not allowed.

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

"@ @ Agency Action Plan Reason for i j Target Implementation Partial/Delay/ ; ; Ref. Audit Observations Audit Recommendations Action Plan Person/Dent. Date Status of Non- Action Taken/Action to be Taken Responsible Implementation | Implementation, From To if applicable c. Impose sanctions on erting NHA personnel who may be remiss in their obligations; d. Pursue legal actions against the contractors to address the breaches of contract; and e. Consider the creation of a committee responsible for monitoring the contractor's performance/surety bonds and collecting the money value of the forfeited performance/surety bonds. We further recommended that the Management: a. Reassess the computation of LD for the delays incurred by the concerned contractors to ensure compliance with the prescribed provisions of the RIRR and verify that the correct amounts are collected from their claims; and b. Subsequently, collect any additional sums required to address any deficiencies identified. Not I"

Source Document