Incomplete documentary requirements.
11.10 Section 4(6) of PD No. 1445 requires that claims against government funds shall
be supported with complete documentation.
11.11 In addition, Item 1.2.1 of COA Circular No. 2012-001 dated June 14, 2012
specifies the documentary requirements for the liquidation of payroll funds for
salaries, wages, and other similar expenses. These include, among others,
approved payrolls or vouchers duly acknowledged or signed by the payee(s),
approved daily time records (DTRs) or Certificate of Service, verified or
accepted accomplishment report, and any other pertinent supporting documents
as required by the nature of the expense. Furthermore, Item 4.1.3 of the same
Circular provides that, for contractual personnel, in addition to the
accomplishment report and approved DTR, a certification from the Local Chief
Executive or personnel officer is required. This certification must confirm that
the services provided cannot be fulfilled by regular or permanent personnel of
the agency.
11.12 Upon examination of the payrolls for the payment of salaries and wages of the
force multipliers, it was found that some payrolls were not supported by
accomplishment reports. It was also observed that identical accomplishments
were repeatedly reported, with some reports appearing to be written by the same
individuals. In some cases, reports were merely photocopied, with only the
names and periods covered being changed. In addition, certain DTRs were
either incomplete or improperly accomplished.
11.13 Moreover, with the exception of one payroll, none of the payrolls were
accompanied by a certification from the proper officer stating that the services
could not be provided by regular and permanent personnel of the agency. More
importantly, no justification for the necessity of hiring these contractual
personnel was submitted.
11.14 Further, the Audit Team inquired with the Vice-Chairman of Joint Task Force
Octopus about the technical skills of the mentioned COS and learned that the
selection of individuals from various municipalities relied on endorsement
letters obtained from local officials.
11.15 Paragraph 3 of Section 1.a. of CSC Resolution No. 021480 states that a contract
of service, which does not involve special or technical skills or where the
functions to be performed are clerical or administrative in nature, or where the
work is also performed by the regular personnel of the agency, may only be
entered when done in the exigency of the service and when it is not feasible
for the agency to hire said services under a casual or contractual
appointment. Therefore, it is necessary for Management to support these
claims with the appropriate documentation, proving either the technical skills
of the personnel or the exigency of their services, whichever is applicable.
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