10.14 It should be noted that Section 3(b) of the Deed of Donation explicitly states
that the identification of beneficiaries should be jointly determined by the donee
and the representatives of the RFUs of the DA and the DSWD. While the
minutes of the meeting indicate that discussions on implementation took place,
they do not show active participation by the RFU DA and DSWD in the actual
identification of the beneficiaries.
10.15 Although the El Niño phenomenon may have caused widespread economic
effects across the entire province, the Deed of Donation specifies that the funds
are intended for farmers, fisherfolk, and other marginalized families or
households severely affected by El Niño.
10.16 The broader classification of beneficiaries suggested by Management, which
includes general low-income earners and individuals facing economic hardships
due to inflation, appears to deviate from the specific intent of the grant. Without
clear documentation confirming that these individuals belong to the farming,
fishing, or other marginalized sectors affected by the El Niño, the alignment of
the disbursements with the grant’s purpose remains questionable.
10.17 Any modification to the classification of beneficiaries should have been
formally approved by the Office of the President, as stipulated in Section 3(e)
of the Deed of Donation. This section requires prior approval from the donor
for any realignment of fund use or amendments to the terms and conditions of
the Deed.
10.18 While Management asserts that the Deed of Donation does not specify the forms
or documents required from beneficiaries, Section 4(6) of PD No. 1445
mandates that claims against government funds be supported by complete
documentation. Therefore, it is Management’s responsibility to ensure all
disbursements are properly documented to demonstrate compliance with the
Deed’s terms.
10.19 Furthermore, the absence of proper documentation verifying that the
beneficiaries fall within the eligible categories outlined in the Deed of Donation
raises concerns regarding the appropriateness of the disbursements.
Concerns on the Necessity and Justification for Hiring Force Multipliers - ₱16.595M
11. The necessity and propriety of hiring Force Multipliers for Task Force SAGAR
and Task Force Octopus which cost the Provincial Government ₱16,595,000.00 in
CY 2024, is questionable due to the lack of clearly specified duties, functions, and
expected outputs in the contract, as well as proof of technical skills and
justification for the need to hire these personnel, contrary to Section 517 of the
Government Accounting and Auditing Manual (GAAM), Volume 1 and CSC
Memorandum Circular No. 24, S. 2002, thus may have resulted in the possible
wastage of government funds.
65
