Concerns on the necessity of force multipliers.
11.16 Unnecessary expenditures, as defined in paragraph 4.1 of COA Circular No.
2012-003 dated October 29, 2012, refer to expenditures which could not pass
the test of prudence and the diligence expected from a good father of a family,
thereby denoting non-responsiveness to the exigencies of the service. These
expenditures are those that do not support the implementation of the agency’s
objectives and mission in relation to the nature of its operations. They also
include expenditures that are not dictated by the demands of good government,
and whose utility cannot be ascertained at a specific time. Any expenditure that
is non-essential or that which can be dispensed with or without loss or damage
to property is considered unnecessary.
11.17 An examination of the monthly accomplishment reports revealed that the COS
did not accurately reflect the actual duties or tasks performed. The reports were
not descriptive enough to provide a clear understanding of the work that was
actually done, often merely broadly stating activities such as “monitoring of the
assigned area” and “no criminality observed.”
11.18 It is important to note that most of the tasks performed by the force multipliers
assigned to various municipalities closely align with the duties and
responsibilities of barangay tanods, as outlined in DILG Memorandum Circular
No. 2003-42, dated March 10, 2003. These duties include, among others,
assisting barangay officials in crime prevention and promoting public safety,
conducting patrols (ronda) within the barangay, reporting any crimes, fires,
accidents, public disturbances, environmental degradation, or other untoward
incidents to the concerned barangay officials, monitoring the presence and
activities of suspicious persons, criminals, and other lawless elements within
their jurisdiction, conducting surveillance of crime-prone areas within the
barangay or puroks and reporting findings to the proper authorities, and
assisting in maintaining the smooth flow of traffic.
11.19 Further scrutiny of the accomplishment reports revealed several activities that
raise questions about the necessity of hiring these COS personnel. Activities
reported include, but are not limited to, packing of rice, serving as a spiritual
adviser, assisting applicants seeking assistance at the SAGAR Center, attending
events such as funeral services and clean-up drives, and personal activities such
as attending children’s closing or awarding ceremonies.
11.20 These deficiencies may result in the improper use of public funds, which could
lead to unnecessary expenditures that do not directly contribute to public service
or the mandate of the Provincial Government.
Use of the governor’s name on a provincial program.
11.21 As previously mentioned, the contract states that the hired individuals serve as
Force Multipliers in acquiring data for Task Force SAGAR and Task Force
Octopus. Additionally, an examination of payrolls attached to the Report of
Disbursements indicates that the payees are designated as Task Force SAGAR.
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