THE National Police Commission (Napolcom) could face legal sanctions and other penalties over questionable diversion of funds last year in violation of RA 11465 or the General Appropriations Act of 2020 and Executive Order No. 292 or the Administrative Code of 1987.
Government auditors said the Napolcom drew P2.066 million from its maintenance and other operating expenses (MOOE) for procurement of equipment which should have been charged against its budget for capital outlay (CO).
They noted that before diverting the funds, the Napolcom also failed to secure the approval of the Department of Budget and Management (DBM) in violation of the Government Accounting Manual (GAM).
Section 80 of EO 292 made it clear that use of public funds for purposes other than the one for which it was appropriated by Congress is considered “misuse of government funds” and is penalized under existing laws.
“Examination of JEVs and the corresponding DVs (disbursement vouchers) revealed that Napolcom procured equipment totaling P2,065,676.48 using the allotment for MOOE which is not in keeping with the existing laws, rules and regulation on the proper use of government funds,” the Commission on Audit (COA) said.
The office of Napolcom commissioner Vitaliano Aguirre II received the audit report on June 15, 2021 based on the stamp on the transmittal letter.
A breakdown of the expenses showed P1.98 million was spent by the Napolcom Central Office to buy 13 laptops, 20 multimedia projectors, four refrigerators, CCTV cameras, and a conference table among others.
The balance of P85,056.48 went to Napolcom-Region 11 for the purchase of a projector and a laptop computer.
According to the Central Office, it drew the sum from the agency’s MOOE because its allocation for capital outlay was “insufficient.”
It added the additional equipment was necessary for the use of its personnel who are on work-from-home setup.
“(T)he Management claimed that the purchase of these PPEs is for the benefit of the agency and was done in good faith. It should be emphasized that such practice is tantamount to misuse of government funds with legal sanctions/penalty,” the COA pointed out.
