Various deficiencies noted in the implementation of TUPAD Program
14. The implementation of the Tulong Panghanapbuhay sa Ating Disadvantage
Workers (TUPAD) Program did not comply with Department of Labor and
Employment (DOLE) Department Order (DO) No. 239, Series of 2023, due to
various deficiencies noted. As a result, the propriety and validity of payments to
TUPAD workers, totaling ₱1,787,760.00, could not be ascertained.
14.1 DOLE DO No. 239, Series of 2023, provides guidelines on the implementation
of the DOLE Integrated Livelihood and Emergency Employment Program
(DILEEP). DILEEP represents DOLE’s contribution to inclusive growth through
job creation and poverty reduction. One of its two components is the TUPAD
program.
14.2 Under Section 7 of DOLE No. 239, Series of 2023, the TUPAD Program is
described as a community-based package of assistance that provides a safety net
through temporary wage public employment projects for periods ranging from 10
to 90 days, whether continuous or not, depending on the nature of the work to be
performed.
14.3 Our review of the Fund Utilization Report revealed that on May 14, 2024, the
Municipality of Pamplona received a total of ₱1,787,760.00 from the DOLE
Regional Office No. VII for the implementation of the TUPAD program. An
examination of the Memorandum of Agreement (MOA) between DOLE and the
Municipality confirmed that the latter was obligated to implement the program in
accordance with the guidelines and procedures set forth in DOLE Department
Order No. 239, Series of 2023.
14.4 However, our verification of the payrolls and their supporting documents
revealed that the implementation of the TUPAD program did not comply with the
prescribed guidelines due to the following deficiencies:
a. Of the 382 TUPAD beneficiaries, only 11 were able to submit valid government-
issued identification cards. Furthermore, the application requirements outlined
in Section 11 of DOLE Department Order No. 239, Series of 2023, were not met.
14.5 Section 11 of DOLE Department Order No. 239, Series of 2023, mandates that
all intended TUPAD beneficiaries must submit valid government-issued
identification (ID) cards. Additionally, the Order requires the Municipality to
prepare both the Profile of TUPAD Beneficiaries and a Contract of Service
between the Municipality and each TUPAD worker.
14.6 However, a post-audit of the payroll revealed significant non-compliance with
these requirements. Of the 382 beneficiaries, only 11 were able to present valid
ID cards. Furthermore, the required Profile of TUPAD Beneficiaries and the
corresponding Contracts of Service were not prepared.
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