The Commission on Audit has flagged the Department of Labor and Employment (DoLE) for P3.1 billion in public funds spent without complete documentary requirements, casting doubt on the legitimacy of the transactions.

An audit of DoLE’s paid transactions for 2024 found that disbursements totaling P3,127,312,554.75 were unsupported by required documentation, in violation of Section 4(6) of the Government Auditing Code of the Philippines, which mandates complete documentation for all claims against state funds.

The DoLE Bureau of Workers with Special Concerns in various regional offices was responsible for the funds, which were reportedly used for the Social Amelioration Program.

Audit findings showed that DoLE-Pampanga accounted for the bulk of the questioned disbursements, with more than P2.9 billion.

State auditors said the regional office processed multiple monthly transactions without complete documentation to validate the disbursements. Specifically, payment receipts proving that the funds were received were either blank or incomplete, making verification difficult.

DoLE-Metro Manila accounted for the second-largest share of the questioned amount, totaling more than P41.8 million.

Auditors noted that the amount for a single transaction incurred by the same office, purportedly for the liquidation of money remittance service providers, was not indicated.

TUPAD allotment

The audit report stated that the public funds in question were used to pay salaries under the Tulong Panghanapbuhay sa Ating Disadvantaged/Displaced Workers (TUPAD) program distributed by DoLE-NCR from July to December last year.

However, state auditors said liquidation reports and transmittal certifications from eight pawnshop operator firms that would justify the transactions “have not been submitted.”

According to the audit, P6.9 million of the P41.8 million incurred by DoLE-NCR was used for training seminars, P2.9 million for meals and snacks during meetings and activities of the central office, and P2.3 million for unsubstantiated training expenses. All were flagged for lack of complete documentation.

“The practice of paying for transactions with incomplete documents or information renders the completeness, regularity, and propriety of the transactions doubtful,” the audit body said.

Aside from DoLE-NCR, the amounts of questionable funds spent by regional offices in CALABARZON, Zamboanga and Davao for the procurement of livelihood projects and other activities were not indicated.