NHA granted a supplemental uniform allowance to employees which is not allowed by the General Appropriations Act and other regulations.

Why It Matters

Recommended Actions

• B. Submit supporting documents to verify that the athletic uniforms amounting to P1,500 per set, totaling P63,000 for the 42 permanent employees of Region XIII Caraga Office, were used in the athletic activities of the RO, including the list of names of employee participant for each athletic activity;

Original Audit Finding Excerpt

"Ref. Audit Observations Audit Recommendations Agency Action Pian Action Plan Person/Dept. Responsible Target Implementation Date From To Status of Implementation Reason for Partial/Delay/ Non- Implementation, if applicable Action Taken/Action to be Taken CY 2023 AAR Observation No. 27, page 242 The Trust liabilities account included eight non-moving and long outstanding subsidiary accounts amounting P49.735 million as at December 31, 2023 due to non-preparation of SRDs, among others, affecting the fair presentation of the account in the financial statements, contrary to Item 4.9 of COA Circular No. 94- 013. a. Liquidate and/or return the unused fund including the interest thereof to the Source Agency for those trust liability accounts which are nonmoving and had already been completed; and b. Prepare SRDs for ali trust funds particularly those without separate bank accounts and subsidiary records as at December 31, 2023. Accounting Department Reg 3 Not implemented Not"

Source Document