THE Commission on Audit has identified the six highest officials of the Dangerous Drugs Board involved in “irregular and irrelevant” spending of agency funds in 2016 totaling P1.486 million.
In its audit report, CoA said 98 percent or P1,485,800.63 out of P1,513,246.50 total claims for representation expenses were invalid as these were incurred “for personal purposes,” were not supported by receipts and other required documents, used credit cards not in the name of persons claiming reimbursement, and include gasoline claims even if the person who filed was not eligible after receiving transportation allowances.
The irregular reimbursement claims were filed by the following officials of the DDB: Executive Director—P410,075.91, Deputy Executive Director—P119,253.20, Deputy Executive Director for Administration—P189,592.31, Permanent Board Member—P412,113.72, and Chief, Legal Affairs Division—P119,412.08
“The nature of the expenses incurred and the lack/absence of supporting documents attached to the DVs [disbursement vouchers] cast doubt on the regularity and propriety of the claimed representation expenses,” auditors said.
The DDB officials were questioned for the reimbursement due to the absence of documents to support/justify the legality or validity of the claim—P1.046 million petty expenses that should not be considered expended for official meetings—P113,321.61 items/services that were “glaringly personal in nature—P92,305.21, tape receipt or original receipt not readable—P75,179.15, expenses incurred during weekends and holidays—P62,251.58, fuel expenses —P61,486.03, paid with credit cards not in the name of person claiming reimbursement—P31,600.01 and purchases made away from the venue of an official meeting—P3,651.37
The CoA said the expenditures were in violation of several existing rules including the Government Accounting Manual for National Government Agencies which limits claims for representation expenses for official meetings or conferences; COA Circular No. 2012-001 which lists documentary requirements for valid claims of reimbursements; and CoA Circular No. 2012-003 which defines policies on the prevention of “irregular, unnecessary, excessive, extravagant, or unconscionable expenditures.”
“We recommended and management agreed to require the officials claiming for reimbursement to submit justification and other documents to prove that the expenses incurred were for official meetings/conferences and other official functions,” the commission added.