COA chides Nat’l Youth Commission for almost P300,000 worth of meals, snacks

The Commission on Audit (COA) has called the attention of the National Youth Commission's (NYC) for spending almost P300,000 for meals and snacks in more than 126 meetings and activities in 2017.

In its 2017 report, the agency said the commission spent P268,068.55 for 112 meetings that were considered unofficial.

A total of P296,968.30 was used for the whole payment of snacks in all 126 meetings.

"The PCVs (petty cash vouchers) for payment of meals and snacks served during the meeting and related activities were without the duly signed 'Notice of Meeting' or 'Office Orders' issued for that purposes," the report read.

"The 'Notice of Meeting' is used to determine that such was authorized and it also provided its purpose and the name of the participants," it added.

It was stated in the Section 4 of COA Circular 2012-003, dated October 29, 2012, that unnecessary expenses are "expenditures which could not pass the test of prudence or the diligence of a good father of a family, those not supportive of the implementation of the objectives and mission of the agency relative to the nature of its operation."

"It also include incurrence of expenditure not dictated by the demands of good government, and those the utility of which cannot be ascertained at a specific time. An expenditure is also considered unnecessary if it is not essential or that which can be dispensed with without loss or damage to property," the COA said.

In its comment, the agency said it agreed to strictly observe prudence in the use of government funds by ensuring that meals and snacks will only be served during authorized meetings and activities.

Non-compliance of documentary requirements

The COA also disclosed that the NYC allegedly failed to submit "complete documentary requirements" during the procurement of highly-technical consultants in 2017.

"We audited 37 Disbursement Vouchers (DVs) pertaining to the payments of these consulting contracts amounting to P2,495,052.20 and revealed to have incomplete supporting documents," the agency said in their report.

The COA said the failure to file the said documents were contrary to Section 4 of PD 1445 and Section 9.2 of COA Circular No. 2012-001.

The COA recommended NYC to submit the lacking documents in compliance with the rules and regulations set forth in COA Circular 2012-001 dated June 14, 2012, "pertaining to the revised guidelines and documentary requirements for common government transactions particularly that of the Consultancy Services."

The COA also found that liquidating damages were not deducted from the payment of consultancy services for the delays incurred in the submission of deliverables, with a total of P137,942.10, contrary to the provisions in the Contract of Consulting Services.

The COA said the NYC must request for refund from the consultants and further impose liquidating damages on the delays incurred for the submission of stipulated services as provided for in each contract of consulting services. —NB, GMA News