its guidelines on the proper utilization of funds of agencies, especially those that
include the use of social media and other digital processes, records, and databases.
Thus, the issuance of COA Circular No. 2024-005, dated March 14, 2024.
13.2 Section 3.0 thereof defines “Advertisement” as pertaining to contents that are
required in the issuance of agency guidelines, the conduct of public bidding, the
dissemination of important public announcements, and the promotion of an
agency’s trade and business. Section 4.2 of the same Circular reiterated and
updated the general guidelines and additional documentary requirements of
Advertising Expenses, which includes emphasizing the austerity measures adopted
under Administrative Order (AO) No. 103, dated August 31, 2004. Among these
austerity measures is the suspension of paid media advertisements, except those
related to the activities mentioned above.
13.3 Relative thereto, COA Circular No. 2012-003, dated October 29, 2012, also
mentioned that expenses for advertisements of anniversaries, etc., in newspapers,
TV, or radio merely for publicity or propaganda purposes are considered irregular
expenditures, except when the nature of the agency’s mission would require such
expenses as in the case of promotion of trade and business.
13.4 However, our verification of the Advertisement Expenses (5-02-99-010) account
showed that charges thereto amounted to ₱1,155,000.00 and pertained to
obligations and payments relating to video coverage and documentation, radio
broadcasting and TV broadcasting. Further examination and post-audit of
disbursement vouchers relating to these transactions revealed the breakdown of the
expenses as follows:
Activity Amount
Video Coverage Documentation ₱ 730,000.00
Radio Broadcasting 245,000.00
TV Broadcasting 180,000.00
Total ₱ 1,155,000.00
13.5 The video documentation covers the different activities for the Tawo-Tawo
Festival Season, Charter Day Celebration, and Christmas Celebration, among
others. For instance, the documentation, video, and photo coverage for the 2024
Tawo-Tawo Festival Season includes production video, same-day edit videos,
drone shots, beauty shots of the participants, and promotional videos, including
interviews of the participants.
13.6 In addition, the radio broadcasting allows weekly one-hour block time to two (2)
different radio stations, and the TV broadcasting airs weekly programs, for
publicity purposes. These activities do not fall under AO No. 103 and COA
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