State auditors have directed officers and accountants of concerned regional offices (ROs) of the Department of Budget and Management (DBM) to submit the required documents to support P167.05 billion in fund transfers that the agency made.
In a 2013 audit report, the Commission on Audit (COA) said the transfer of DBM Administered Funds to local government units (LGUs) and other government agencies totaling P167,052,837,290.68 was not covered by required documents.
“Audit of DBM Administered Funds for LGUs recorded in the Subsidy to LGUs account showed that funds transferred to other government agencies and LGUs in CY 2013 totaled P318,039,114,630.44,” the state auditors said.
“Out of this, P167,052,837,290.68 or 52.53 per cent was not supported with the required documents contrary to paragraph 2.4 of COA Circular No. 96-006 and Section 3.1.2 of COA Circular No. 2012-001 dated June 14, 2012,” they said.
Based on the audit report, the DBM’s central office moved P2.07 billion to the Metro Manila Development Authority (MMDA), P66.57 million to the Department of Finance-Municipal Development Fund Office (MDFO), Land Bank of the Philippines and Development Bank of the Philippines, Government Service Insurance System (GSIS), and the Department of Education in Autonomous Region in Muslim Mindanao for various purposes.
The auditors said the DBM offices in the National Capital Region (NCR) as well as Regions IV-A, IV-B, V, VI, VII, X and XIII also made fund transfers which had incomplete documentation.
“In the absence of these supporting documents, the Audit Teams were unable to validate if the foregoing DBM-administered transferred funds were spent for the intended purposes, properly accounted for and reported,” COA said.