10.7 Additionally, the Certificate of Eligibility indicates that the financial assistance
is to be charged to the “Ayuda sa Kapos ang Kita Program” (AKAP), a separate
government initiative implemented by the DSWD. The AKAP program is
designed to provide financial support to low-income families and individuals
facing economic hardships due to inflation, rather than specifically targeting
those affected by El Niño.
10.8 While the SPCF program may include marginalized sectors such as low-income
earners, it is intended to address the specific needs of those directly impacted
by the El Niño crisis, such as farmers and fisherfolk who have experienced
significant damage to their crops and livestock rather than those affected by
inflation.
10.9 The absence of documents confirming that recipients were jointly identified by
the RFU of the DA and the DSWD, as well as the PGNO, and the misalignment
of supporting documents with the intended purpose or objectives of the SCPF
raises concerns about whether the funds reached their intended beneficiaries.
This, in turn, casts doubt on the proper utilization of the funds, which were
specifically allocated to aid those most severely affected by El Niño, potentially
rendering the disbursements illegal.
10.10 We recommended that Management submit the supporting documents to
prove that the SCPF provided by the Office of the President was distributed
to its intended beneficiaries, the farmers, fisherfolk, and other
marginalized families affected by the El Niño phenomenon, in order to
ensure that the objectives of the grant were achieved.
10.11 Management asserts in their written reply dated March 5, 2025, that a
coordination meeting was conducted on July 8, 2024, between the PSWDO,
DA–Provincial Agriculture Technology Coordinating Office, and the DSWD–
Province of Negros Oriental, prior to the distribution of funds.
10.12 Management further explained that, considering the intended beneficiaries, it
was suggested during the meeting to classify them under the “other
marginalized sector,” which includes, but is not limited to, farmers, fisherfolk,
vulnerable individuals, and low-income earners, as the entire Province is
affected by El Niño.
10.13 Further, Management attributed the labeling of the forms to pre-existing DSWD
forms, stating that they were not customized to reflect SPCF as the source of
funds. They also clarified that the Deed of Donation does not specify the forms
or documents required from beneficiaries.
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