The Commission on Audit has questioned the legality of P6.8 million in expenses incurred by the National Telecommunications Commission for lacking supporting documentation.

The bulk of the expense, P6.53 million was for the fixed and mobile benchmarking system of NTC’s Regional Office 13, CoA said in the report covering 2022.

CoA said the NTC paid the amount despite the lack of approved project documents. “With the incomplete supporting documents, the propriety and validity of the transactions could not be readily established,” it said.

The lack of supporting papers, CoA stressed, contravened Section 4 of the Government Auditing Code of the Philippines, stating that use of government funds shall be supported with complete documentation.

CoA also discovered that NTC RO II also gave its employees P1,500 each as an allowance, instead of procuring uniforms, costumes, or other related expenses for its sports fest.

The voucher was without supporting documents like the program agenda, breakdown of costs and terminal report to validate the necessity and appropriateness of the money given to each employee.

The acting budget officer and the accountant of NTC RO II, however, told auditors that they were unaware that athletic expenses should not be paid in cash, instead for purchasing supplies they needed during the activity.

“However, it should be noted that the purchase of supplies should have undergone the procurement process and paid directly to suppliers to save resources for taxes withheld and probable discounts; and not be given in the form of allowance, hence, making the disbursement an irregular expense,” CoA said.

Audit findings further revealed that the NTC only indicated in the disbursement voucher that the expense was for the payment of “Athletic Allowance.” The voucher was without supporting documents like the program agenda, breakdown of costs and terminal report to validate the necessity and appropriateness of the money given to each employee. The lapses indicate weaknesses in NTC’s internal control over the disbursement system, resulting in doubtful validity, regularity, and propriety of the transactions.