The Commission on Audit (CoA) has flagged Cebu City for unnecessary and irregular spending amounting to P4.31 million on T-shirts, food packs, and snacks in 2023, noting that much of the expenditure did not serve an essential purpose.

Audit findings revealed that the local government spent a total of P4,313,542.76 on the procurement of T-shirts and polo shirts, as well as meals for certain activities, including community programs, seminars, and the first 100 days of the city mayor and vice mayor after winning the 2022 elections.

The breakdown of the expenses showed that P1.6 million worth of T-shirts and polo shirts — accounting for the largest portion of the budget — was distributed to participants during a community event and an annual Christmas children’s convention. However, state auditors found that the T-shirts were handed out only at the end of the program, making them unnecessary for the event.

"In substance, the audit team could not find a clear public purpose to relate with such object of expenditure. What is evident is that the T-shirts were merely given as giveaways which is personal in nature," the CoA stated.

The auditing body also flagged Cebu City for spending P892,500 in public funds on 4,000 food packs and snacks, some of which were given out during the Heroes Day Fun Run — a private event. The fun run accounted for 150 snack packs, while 200 lunch packs were distributed for the Queen of the Night event, which took place at 6 PM, making the provision of lunch unnecessary.

Both events occurred in October 2022, but their expenses were charged under the 2023 budget.

Similarly, the CoA questioned the P880,489 spent on meals for the quick response team deployed during local and national events, stating that the meals and snacks were distributed outside the team’s operational period, making them unnecessary.

State auditors further raised concerns over the P516,000 spent on 4,000 T-shirts distributed during the celebration of the first 100 days in office of Cebu City's mayor and vice mayor. According to CoA, there was "no tenable ground to consider the T-shirt distribution in the context of the program which was merely to render [their] accomplishments."

The audit team also flagged the procurement of 1,055 T-shirts, costing P232,109, for various activities, such as online voting, outreach programs, financial assistance distribution, and a coastal clean-up drive, noting that such activities could be conducted without uniforms. Photo documentation revealed that many organizers and participants did not even wear the T-shirts, suggesting they were unnecessary.

Additionally, the CoA found "no essential purpose" for P223,290.76 worth of T-shirts purchased for seminars intended for ERPAT (Empowerment and Reaffirmation of Paternal Abilities) participants and solo parents.

"The provision of T-shirts to solo parent participants did not have a direct relation to the success of the orientation/seminar and, hence, could have been dispensed with," the CoA stated.

In conclusion, the auditing body stressed that Cebu City’s P4.31 million in expenses fell within the category of irregular and/or unnecessary expenditures.

CoA Circular No. 2012-003 defines unnecessary expenditures as those that are "not essential or that which can be dispensed with without loss or damage to property." Meanwhile, “irregular expenditures” refer to those incurred "without adhering to established rules, regulations, procedural guidelines, policies, principles, or practices that have gained recognition in laws."