The Commission on Audit (CoA) recommended to the National Water Resources Board (NWRB) to maximize the use of its financial allocations so it can serve the public more.
The recommendation was sent to the management of NWRB after CoA found out it did not utilize in full the total cash allocations given to it.
Based on the audit report, NWRB only utilized P123.181 million out of the total cash allocations received for 2017 amounting to P165.206 million.
Because of this, NWRB reverted or returned P42.024 million or 25.44 percent to the Bureau of Treasury (BTr).
“We recommended and management agreed to maximize the use of the TCA by conducting proper planning and timely implementation of its planned programs and projects to provide full delivery of its mandated services that will benefit the public and avoid expiration and eventual reversion of unused cash allocations,” the CoA audit report stated.
Aside from not fully utilizing its budget, the NWRB was also scored for payment of two units of water utility checker meter amounting to P516.220 million even if the units were not delivered.
Auditors told the management of NWRB to refrain from paying suppliers when the items purchased have not yet been delivered in strict compliance with the provisions of PD No. 1445 (Audit Code of the Philippines ) and the 2016 Revised IRR of RA No. 9184 (Procurement Reform Act).
This is aside from cash advances granted to various employees who were not officially designated as accountable officers and consequently were not bonded, that exposed the agency to non-indemnity, in case of loss and misuse.
To avoid this from happening again, the management was told and agreed to designate accountable officers to oversee the granting of cash advances to officials and employees for purposes other than travel expenses and bond in accordance with the schedule of bond issued by the BTr.
CoA stated the different observations and recommendations were discussed with concerned agency officials in an exit conference conducted on March 23, 2018 wherein management views and comments were considered in the report.
Auditors though stated there was no audit suspension and disallowance during the year, neither unsettled ones that pertain to the prior years.
It further stated the deficiencies noted during the year were either complied with or settled immediately upon communication with the concerned officials.
Likewise, out of the series of 16 audit recommendations contained in the annual audit report for 2015 and 2016, nine were fully implemented and seven were partially implemented. Partially implemented audit recommendations were reiterated with modifications in the report.