CoA calls out TUPAD grant deficiencies

The Commission on Audit (CoA) has flagged deficiencies in the Department of Labor and Employment’s (DoLE) distribution of cash grants under the Tulong Panghanapbuhay sa Ating Disadvantaged/Displaced Workers (Tupad) program in 2025.

State auditors identified problems in 11 DoLE regional offices involving the amounts disbursed and the documentation submitted to support the payments. In its annual report, the CoA found P6.4 million in excessive payments to 1,275 beneficiaries in Region IX.

It ordered an investigation into the officials involved in the “unvalidated disbursements” and called for stronger beneficiary verification and payroll documentation.

The CoA also urged the regional office to establish a more transparent beneficiary database in coordination with DoLE’s Central Office to prevent duplicate or ineligible individuals from receiving grants.

The audit agency also questioned the lack of qualification documents for 5,512 beneficiaries in Regions VIII, XI, XII and XIII, as required under Section 8 of the department order governing Tupad eligibility.

Restitution

“All disadvantaged workers aged 18 years and over are qualified beneficiaries of the Tupad program, except for government employees,” the order states. “Only one eligible member per family shall avail of the assistance once in a calendar year.”

The CoA recommended that the regional offices strengthen their beneficiary verification and ensure that recipients meet the program’s requirements.

Other deficiencies involved insurance coverage, unclaimed financial assistance, unliquidated cash advances, and incomplete supporting documents.

In a separate matter, CoA sought the restitution of P19.3 million in collections from 2022 to 2025 covered by 193 Certificates of Registration.

The collections came from registration fees paid by contractors and subcontractors.

“We recommend that the management facilitate the restitution of the charged amount of P19,300,000 representing the unreported and undeposited collections,” the audit report stated.

Disallowances

The CoA identified the issuance of unauthorized official receipts as the main concern, saying it could constitute a violation of Article 171 of the Revised Penal Code.

The agency said DoLE’s outstanding audit settlements as of 31 December 2025 included P69.3 million in suspensions, P41.2 million in disallowances, and P7.2 million in charges.