14.7 This lack of documentation undermines the program’s integrity and exposes it to
significant risks, including the possibility of fictitious or duplicate beneficiaries,
which may lead to potential fraud and misuse of public funds.
b. 58 beneficiaries had signatures on their payrolls that didn't match the ones on
their Daily Time Records (DTRs).
14.8 A comparison of the signatures of TUPAD workers on the payrolls and their
corresponding Daily Time Records (DTRs) revealed discrepancies in 58 out of
382 cases. These beneficiaries, whose signatures differed between the two
documents, collectively received a total of ₱271,440.00. This inconsistency raises
serious concerns about the authenticity of the submitted documents and the
legitimacy of the individuals who claimed the payments.
14.9 The presence of mismatched signatures increases the risk that some individuals
may have claimed benefits on behalf of others, or that fictitious names were used
to process payments. The discrepancies indicate a breakdown in the
Municipality’s internal verification and validation processes, undermining the
integrity of the TUPAD implementation.
14.10 Due to the deficiencies mentioned above, the implementation of the TUPAD
program was found to be non-compliant with the provisions of DOLE
Department Order No. 239, Series of 2023. Consequently, the propriety and
validity of payments made to TUPAD workers, totaling ₱1,787,760.00, could not
be reliably ascertained.
14.11 We recommended and Management agreed to:
a. Submit the valid government-issued IDs of the remaining 371 TUPAD
beneficiaries to establish the identity and eligibility of those who
received program benefits;
b. Submit the complete Profile of Tupad Beneficiaries and the duly
executed Contract of Service between the Municipality and TUPAD
Workers to validate the legitimacy of the workers engaged and ensure
transparency and accountability in the program’s implementation.
c. Establish a standardized process for verifying the authenticity and
consistency of beneficiary signatures across all program documents,
including payrolls and Daily Time Records (DTRs). Investigate and
resolve any discrepancies before processing payments;
d. Investigate the 58 cases of mismatched signatures and take appropriate
administrative or legal action, if warranted, to address any anomalies
or fraudulent claims.
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