COA flags Nueva Ecija over P34.7M hike in fuel consumption in 2023


"Weakness in internal control and lapses in monitoring and recording" brought about the P34.7 million increase in the costs of fuel consumption by the province of Nueva Ecija in 2023, the Commission on Audit (COA) said. 

In its audit report, COA said that Nueva Ecija spent P100.6 million for fuel, oil, and lubricant in 2023 compared to P65.8 million disbursed in 2022 or a P34.7 million increase.

It said the Provincial General Services Office (PGSO) is responsible for overseeing and managing the fuel inventory of the province stored in fuel tanks at the provincial motor pool in Cabanatuan City. It has a pump attendant who dispenses fuel to identified provincial vehicles.

In its report, COA said its auditors blamed the increase on the weakness in internal control as well as  lapses in monitoring and recording of fuel withdrawals.

It said the pump attendant explained to auditors that drivers of vehicles owned by the province must first present a purchase order (PO) or an equivalent document when requesting refueling. This document contains the vehicle's plate number, the name of the driver, the approver of the document and their respective signatures, and the amount of fuel in liters to be issued.

But in 2023, COA said that fuel withdrawals were made despite lapses in documentation. It said that the officials concerned failed to strictly observe the maintenance and submission of Daily Gas Issue Record, Requisition and Issue Voucher (RIV), Summary of Daily Totals of Requisition and Issue Vouchers, and Gasoline Control Cards.

"The Monthly Summary of Delivery and Consumption of the Fuel serves as the equivalent document of the Daily Gas Issue Record. However, upon examination of supporting documents, it is evident that the control mechanism is weakened, and the attachments essential for monitoring fuel storage tank inventory are incomplete," it said.

It pointed out that the RIV and their daily summaries play a pivotal role in ensuring the reasonableness and accuracy of the reported quantity of fuel consumption. The figures in the RIV summary should also be equal with those in the Gasoline Control Card maintained by the pump attendant, it said.

It also said that other documents also help ensure that all withdrawals of fuel from the tank are authorized, proper, and fully accounted for and the quantity appearing in the inventory reports is reliable and accurate.

"The noted lapses by management in the submission of the above-mentioned required documents raised doubts on the propriety of issuance and efficient utilization of fuel, as well as the accuracy of the reported expenses associated with fuel consumption," COA's report stated. 

COA recommended that the PGSO must strictly observe the required complete documentation of transactions pertinent to the maintenance, control, and operation of fuel storage so as to avoid a similar issue to appear in the following year.