Expenditures of the Department of Labor and Employment (DOLE) in 2025 were flagged as the Commission on Audit (COA) found numerous deficiencies it how it distributed its cash grants under the Tulong Panghanapbuhay sa Ating Disadvantaged/Displaced Workers (TUPAD).

State auditors observed eleven of DOLE’s Regional Offices when it came to the amounts that were disbursed and the subsequent documentation that was submitted to supplement the payments made.

In its annual report, COA found that there were P6.4 million in excessive payments to 1,275 beneficiaries in the labor agency’s office in Region IX.

The auditing agency ordered for an investigation with respect to the officials involved in the “unvalidated disbursements,” while also enhancing its measures when it comes to “beneficiary verification” and “payroll documentation.”

It also urged the regional office to develop a more transparent database for beneficiaries through coordination with DOLE’s Central Office in order to avoid duplicate or ineligible individuals from receiving grants.

Aside from overpayments, COA likewise questioned the lack of qualification documents from 5,512 beneficiaries in Regions VIII, XI, XII, and XIII in accordance with Section 8 of the Department Order which determines the eligibility of a particular individual for a TUPAD grant.

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

The auditing agency said that it had recommended for the aforementioned regional offices to further strengthen how they verified their beneficiaries and to ensure that the individuals met the requirements for the assistance.

Among the other issues that COA flagged in TUPAD were with regards insurance coverages, unclaimed financial assistance, unliquidated cash advances, and incomplete documents of financial assistance.

Restitution of P19.3 million

In a separate matter concerning the labor agency, COA had sought for the restitution of P19.3 million in collections from a period of 2022 to 2025 contained in 193 Certificates of Registrations.

The funds were said to have been accumulated through the registration fees collected from contractors and sub-contractors.

“We recommended that the Management facilitate the restitution of the charged amount of P19,300,000.00 representing the unreported and undeposited collections,” the audit stated.

The main concern that COA identified was the issuance of unauthorized Official Receipts, a matter that it said could constitute a violation of Article 171 of the Revised Penal Code.

With the additional order for restitution, the auditing agency said that the status of DOLE’s settlements were at P69.3 million for suspensions, P41.2 million for disallowances, and P7.2 million in charges as of 31 December 2025.

It further noted that based on its previous audit recommendations, only 72 out of 83 had been implemented.