COA flags DOT’s P48.8 million questionable disbursements

January 3, 2026 | 12:00am

MANILA, Philippines —  The Commission on Audit (COA) has flagged the Department of Tourism (DOT) over questionable fund disbursements in 2024 totaling P48.832 million due to missing or insufficient supporting documents.

In its 2024 annual audit report, COA said the DOT central office (CO) and regional offices (ROs) IV-B, IX, X and XI disbursed a total of P48.832 million for various transactions but failed to submit documents necessary to establish the validity of the expenses.

“The lack of certain documentary requirements in the disbursement totaling P48,832,191.57, paid by the DOT CO and ROs IV-B, IX, X, and XI, led to non-compliance with various accounting, auditing and budgeting LRRs (law, rules and regulations) and issuances, thereby casting doubt on the propriety of these transactions,” the COA report stated.

The audit showed that the bulk of the questionable disbursements came from the CO, which accounted for P39.183 million for alleged payments to “foreign service providers” related to the DOT’s participation and sponsorship in tourism events.

COA noted that while the payments were covered by five disbursement vouchers, they lacked the required certification of availability of funds from the CO’s chief accountant.

Additional deficiencies cited included the improper use of budget terminology, lack of details on the source of funds and the absence of Certification of Budget Allotment in project proposals.

Meanwhile, RO IX was flagged for P8.826 million in disbursements for salaries and wages of regular and job order personnel.

The regional office was also cited for granting Collective Negotiation Agreement incentives of P30,000 each to 13 employees, or P388,500 in total, without sufficient supporting documents.

RO X, for its part, was flagged over its procurement of furniture sets worth P364,200, which were certified as inspected and accepted despite incomplete delivery and non-compliance.

COA also flagged RO IV-B’s disbursements amounting to P55,962.52 for repair and maintenance expenses, citing the absence of required documents.

RO XI was likewise cited for P14,396.45 in reimbursements for the travel expenses of three job order personnel, as the submitted documents lacked the required certifications.