The Commission on Audit has called the attention of the Department of Agriculture over its non-liquidation of 85.45 percent of the P5.7-billion fund for some implementing agencies and non-government organizations.
In a 2018 audit report, state auditors said the DA has not yet presented reports and other supporting documents to prove P4.883 billion or 85.45 percent of the total fund were transferred to government agencies, government-owned- and -controlled corporations and NGOs.
COA chided DA for violation of COA Circular Nos. 94-013 and 2007-001.
It also flagged the Agriculture department for P16 billion worth of unliquidated fund transfers to government agencies and NGOs in the past four years.
According to the report, at least P4 billion could be traced back 10 years or older.
“Of the said amount, P4,883,115,478.07 or 85.45 percent of the funds transferred were not liquidated. Also, P16,568,896,584.06 or 69.68 percent of prior year’s balance of P23,778,426,602.69 were still unliquidated,” the COA said.
Out of the total amount, the national government agencies ate up P2.152 billion, followed by the local governments at P1.694 billion, GOCCs at P1.327 billion, NGOs at P478.2 million and regional offices at P62.16 million.
COA said national government agencies had the most unliquidated balances with P1.779 billion, LGUs with P1.330 billion, GOCCs with P1.327 billion, NGOs with P384.5 billion and regional offices with P60.96 million.
The Agriculture department being the source agency must require the implementing agencies and NGOs to “submit the required reports” and “furnish the implementing agencies with a copy of the journal voucher taking up the expenditures.”
“Within 60 days after the completion of the project, the NGO shall submit the final fund utilization report together with the supporting documents to the source agency,” the report stated.