The Commission on Audit (COA) has chastised the Department of Tourism (DOT) over its "irregular, unnecessary, and excessive" expenses amounting to P6.159 million in 2022, and has ordered officials full refund of government funds. "In the post audit of the DOT Office of the Secretary (DOT-OSEC) and regional offices (ROs) financial transactions, disbursements totaling P6,159,038.16 were considered not adhering to pertinent laws, rules, and regulations, or are incurred without restraint, judiciousness, and economy," the COA said in its Annual Audit Report (AAR). It said DOT failed to comply with the procedures mandated by COA Circular No. 2012-003 dated Oct. 29, 2012, which defined what “irregular, unnecessary, and excessive expenditures are.” It noted that under the circular, irregular expenses are incurred without adhering to established rules and regulations; unnecessary expenditures are those that are not essential and can be dispensed without loss or damage; and excessive expenditures are considered "unreasonable" expenses incurred at an immoderate quantity and exorbitant price. It pointed out DOT’s five irregular expenses.  It said the first incident was made by the DOT’s OSEC when it claimed transportation allowance for P168,500 despite already having an assigned vehicle. "Several DOT officials are receiving transportation allowance despite having assigned or actually using government motor transportation contrary to Section 62 of the General Provisions of the 2022 General Appropriations Act," the COA said. It said that OSEC also made an irregular expense for its National Ecotourism Strategy Action Plan (NESAP) 2023-2028 Luzon Cluster Consultation Workshop. It noted that only 74 persons attended the workshop, including four drivers, out of the 110 targeted attendees. No reason was provided for the decrease in attendance, but the contractor still billed the DOT P962,679, contrary to the contract provision that the Statement of Account (SOA) will be based on the actual expenses incurred, it said. COA also said in its report that eight unnecessary expenditures were made of which four were by DOT Regional Office IV-A (RO IV-A). It said the regional office procured giveaways, tokens, and wellness kits worth P1,771,475 during a seminar that was conducted free of charge. Each giveaway was worth about P300 to P4,500 per kit. In response, RO IV-A said that the giveaways were made to attract participants to the seminar. RO IV-A likewise hired vans ranging from P7,500 to P16,000 per day or a total of P1,735,729.77 in the conduct of tourism activities and seminars. But COA said that the regional office has six available government vehicles -- three of which were newly-acquired in 2022. In response to the hiring of vehicles, COA said that RO IV-A reasoned that it had one driver assigned at the Director’s Unit. At the same time, COA said that RO IV-A spent P312,250 for the entrance fees for persons going on simulation tours, which ranged from P300 to P2,900 per person. It also hosted meals for various private groups which solicited from them and spent P188,507.66, it said. On excessive expenditures, COA said that DOT OSEC hired a tour operator for P260,575 even if the hiring was no longer required. In the case of Regional Office 1, COA said the office spent P260,575 for transportation services during the formulation of the Candon City Ecotourism Zone Tourism Development Master Plan on Nov. 22 to 27, 2021. It noted that while the workshop was cut short by one day, the amount paid was still equivalent to a six-day trip. It then asked DOT OSEC and the regional offices for full refund of the amounts considered as “irregular, unnecessary, and excessive” expenses. "Henceforth, strictly adhere to governing laws, rules, and regulations to ensure regularity of transactions," COA stressed.