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Manila Bulletin devider Philippines devider National devider COA cautions LGUs on use of funds intended as assistance to persons in crisis situations

COA cautions LGUs on use of funds intended as assistance to persons in crisis situations

Published Jun 8, 2024 06:55 am

The Commission on Audit (COA) has cautioned local government units (LGUs) against the use of funds allotted for Assistance to Individuals in Crisis Situation (AICS) program to other projects aside from alleviating the needs of families in crisis.

It said that LGUs should abide strictly by the provisions in Department of Social Welfare and Development (DSWD) Memorandum Circular No. 16 in the assessment and screening of AICS recipients to optimize the utilization of the fund.

In its 2023 annual audit report (AAR), COA cited the case of Sinait town in Ilocos Sur. The town used P464,000 of its AICS funds to provide food subsidy to various individuals as a "supplement" for the barangays (villages) which were not able to receive food allowances from a certain politician during the barangay election in 2023.

The AICS is one of the social welfare services of the DSWD that provides medical assistance, burial, transportation, education, food, or financial assistance for other support services or needs of a person or family.

The DSWD, in its website, says "the objective of the AICS Program is to help our poor countrymen who are in crisis to meet their needs."

COA said that its post-audit of the petty cash vouchers of Sinait town disclosed that there were four replenishments of the petty cash fund that included payments of food subsidy to individuals totaling P464,000 charged from the AICS program. These were given to 232 individuals of three barangays.

It said the food subsidy to 232 individuals was not in accordance with DSWD Memorandum Circular (MC) No. 16, Series of 2022, thus defeating the purpose of the fund which is to help individuals and families who are in crisis/emergency situations.

"It was observed that in the months of October and November of the year (2023) under audit, the provision or payment of food subsidy to AICS recipients abruptly and unexpectedly escalated. No payment of the same nature was noted in the previous months, hence doubt arises on these transactions," COA's report stated.

It said that when state auditors inquired with the municipal accountant regarding the P464,000 charged to the AICS Program, they learned that the municipality accommodated the provision of food subsidy to various individuals as a "supplement" for the barangays who were not able to receive food allowances from a certain politician during the barangay election.

Given this explanation, the audit team pointed out that the recipients of the food subsidy were not really qualified recipients of the AICS program since they are not considered persons in crisis situation.

"Though the intention of the local government unit is noble, the fund utilized to finance the same is inappropriate. This amount would have been more beneficial to the more disadvantaged/vulnerable individuals," COA said.

While the municipality explained that they have already exhausted their calamity fund and therefore resorted to using the AICS Program fund, the COA recommended that Sinait should still strictly abide by the provisions set forth under DSWD MC No. 16 in the assessment and screening of AICS recipients. In doing so, they will be able to optimize the utilization of the fund, it said.

Related Tags

municipality Commission on Audit (COA) Sinait Commission on Audit Ilocos Sur
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