Date DV No. Particular Amount
04/03/24 100(01)-2024-03-09431 Production services- Gandang 360,000.00
NegOrense
Total ₱2,290,000.00
Expenditures totaling ₽2.290 million improperly charged to provincial funds.
16.3 In the examination of the Terms of Reference, it was disclosed that the scope of
work for the production services covered various fees, including those for the
rehearsal director, choreographer, production assistants, stagehands, sound
engineer, assistant soundman, videographer, celebrity host, voiceover host,
scriptwriter, DJ and sound master, backup dancers, as well as the stage backdrop
and venue decorations. The production services for the SOPA included fees for
dancers, choristers, and the host, as well as event conceptualization, styling, and
management.
16.4 The Provincial Tourism Officer explained that the pageants were part of the
Buglasan Festival 2023 activities. He further noted that the purpose of these
events was not solely for entertainment but to recognize and celebrate the beauty
and talents of Negrosanons in the field of culture and arts.
16.5 In a similar case under COA Decision No. 96-355 dated July 9, 1996, the
respondent likewise argued that the expenditures incurred in the “Mutya ng
DVORAC” were necessary and supportive of the Cultural Revival Trust of
DECS, noting that “culture” is a part of the DECS nomenclature, which suggests
that its components are essential and necessary activities in the system.
However, the Commission held that these expenditures were not essential or
that which can be dispensed without loss or damage to property, thereby
considering them as unnecessary and extravagant. It ruled that the school could
function even if the “Mutya ng DVORAC” was not undertaken.
16.6 Furthermore, COA Decision No. 1997-047 dated January 17, 1997, on expenses
incurred in the holding of the “Miss Manila Beauty Pageant,” expressly ruled
that said expenses are in violation of Section 343 of RA 7160 and are considered
“unnecessary” as contemplated under COA Circular No. 85-55-A.
16.7 According to the Honorable Chairman, “Expenditure of government funds
through misspending if remained uncontrolled as in this particular case will
ultimately result in the dissipation of the scarce fiscal resources of government,
hence, it is imperative for this Commission as mandated under Section 2, PD
1445 to prevent such wastage if warranted…it cannot be denied that there are
more meaningful projects other than the launching of “Miss Manila Beauty
Pageant” upon which the intended funds can be utilized which will inure to the
socio-economic well-being of the Manila residents such as but not limited to (a)
economic livelihood projects; (b) basic health services (c) projects which have
to do with the improvement of the peace and order in the locality; and (d)
projects having social relevance designed to improve the socio-economic life of
the common man.”
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