6.10. Further verification revealed that the participants claimed Daily Travel Expenses
(DTE) or travel allowances on March 10 and 16, 2024, notwithstanding the official
activities scheduled from March 12 to 15, 2024. Additionally, they claimed DTE at
rates applicable to the National Capital Region (NCR) on March 11 and 14, 2024, for
their travel time, resulting in an excess DTE claim amounting to ₱129,120.00.
6.11. Management is reminded of Section 5(c) of Executive Order No. 77, that the
allowable DTE for travel beyond the 50-kilometer radius from the permanent official
station shall be based on the following apportionment:
Particulars Percentage
Day of arrival at the point of destination (regardless of time) and 100%
succeeding day/s thereof on official business
Day of departure for permanent official station (regardless of 50%
time) if other than the date of arrival
6.12. Moreover, the cost of plane tickets included a service charge of ₱600.00 per ticket
for services rendered by a ticketing agency, resulting in a total additional cost of
₱13,800.00.
6.13. The conduct of the planning workshop contradicts the DILG’s thrust on the prudent
use of the government’s scarce financial resources under the principle of
responsibility and accountability. The costs could have been minimized had the said
activity been conducted within the territorial jurisdiction or the geographical island
where the Municipal Government of Jimalalud is located. Potential cash savings
could have been allocated towards delivering essential public services and providing
amenities for public welfare. Therefore, the Municipality’s decision to hold the
workshop outside of its territorial jurisdiction resulted in extravagant expenses of
₱758,007.52.
6.14. We recommended that Management desist from conducting training, meetings,
seminars, workshops, or similar activities outside the geographical island and
henceforth observe the principle of prudent use of scarce financial resources of
the government as prescribed in DILG MC No. 2011-59 and COA Circular No.
2012-003.
6.15. We recommended and Management agreed to submit the remaining 14
liquidation reports and the Capacity Development Plan for the Audit Team’s
appropriate audit action.
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