154665 dated Feb 10, 2006. 14.1 Acceptance of a project constructed not in accordance with plans and specifications and with no noted deficiencies.
IRREGULAR EXPENDITURES 14.2 Acceptance of seeds and other articles/goods without passing the required quality test by the responsible government entity such as by the Bureau of Plant Industry, in the case of seeds.
IRREGULAR EXPENDITURES 15. Use of government motor vehicles for private social functions such as receptions, balls, theaters and other personal purposes; use by spouse, children, friends and the like, of the official entitled thereto, even if they are in the company of said officials, or on Sundays, legal holidays or out of their regular office hours or outside the route of the official or employee, unless properly authorized. (A.O. No. 239 dated Sept 15, 2008)
ILLEGAL EXPENDITURES Cases that are considered “Illegal” Expenditures or Uses of Government Fund and Property 1. Payment of claims under a contract awarded not strictly in accordance with the procedures prescribed under R.A. No. 9184 and its Revised IRR:
ILLEGAL EXPENDITURES 1.1 For contracts entered into containing provisions that substantially depart from the draft Agreement included in the Bid Documents (Demosthenes P. Agan, Jr. et al. MWU-NLU and PALEA vs. PIATCO, Inc., MIAA, DOTC and Sec. L. Mendoza, G.R. No. 155001 dated May 5, 2003).
ILLEGAL EXPENDITURES 1.2 For contracts awarded under an alternative method of procurement for items that should have undergone complete public bidding process and eventually resulted in overpricing (Dir. Fredric Villanueva, et. Al vs. COA, G.R. No. 151987 dated March 18, 2005).
ILLEGAL EXPENDITURES 1.3 For contracts awarded to a bidder who failed to meet the minimum amounts required to put up at the time the bids were submitted ( G.R. No. 155001 dated May 5, 2003).
ILLEGAL EXPENDITURES 1.4 For delivery of equipment that is not brand new and does not conform to the specifications called for in the Invitation to Bid ( G.R. No. 130325 dated March 12, 2003) 1.4.1 For deliveries of imported rice and other similar goods not conforming to the required specifications
ILLEGAL EXPENDITURES 1.5 For base and portable radio communications equipment without the purchasers’ and dealers’ permits from the NTC , in violation of Act. No. 3486 – Radio Control Law (G.R. No. 128134 dated Oct 18, 2000).
ILLEGAL EXPENDITURES 2. Payment of contracts under the following conditions without the approval or authorization of the local Sanggunian which is required under Sec 22© of R.A. No. 7160 (G.R. No. 175527 dated December 8, 2008, as clarified under COA Memorandum No. 2010-014 dated April 22, 2010).
ILLEGAL EXPENDITURES 2.1 In case of regularly enacted budget -For projects described in appropriation ordinances in generic terms such as infra projects, inter-municipal waterworks, drainage and sewerage, flood control, irrigation systems projects, reclamation projects and bridges
ILLEGAL EXPENDITURES -For purchase of goods and services which are neither specified in the appropriation ordinance nor emcompassed within the regular personal services and maintenance operating expenses.
- Spring '16
- Capital Expenditure, Expense, ILLEGAL EXPENDITURES