COA flags Youth Commission’s disbursement of P2.7 million in SK, Marawi funds

The Commission on Audit has flagged the National Youth Commission (NYC) over its disbursement of P2.7 million in Sangguniang Kabataan (SK) and Task Force Bangon Marawi (TFBM) funds.

In its 2021 Annual Audit Report on the NYC, the state auditor said the youth commission disbursed P2.06 million from the Marawi fund to pay for mental health and psychosocial services, even if these services are not within the scope of NYC's role under Task Force Bangon Marawi.

It also said the NYC inappropriately used over P651,000 from the SK's Mandatory and Continuing Training Program Fund to pay three employees who did not perform jobs related to the SK mandatory and continuing training for 2021.

Instead, the COA said, the money was used to pay three contract of service (COS) employees, identified by the state auditor as Presidential Staff Officers who each got P219,774.20 for NTF-ELCAC (National Task Force to End Local Communist Armed Conflict) activities. 

"It was evident from contracts and accomplishment reports of these employees assigned at the OCCEO that their functions do not support the roles of NYC under RA No. 10742. Further scrutiny showed that these workers are performing tasks related to ELCAC, the nationwide approach of the government to defeat the local communist terrorist group and obtain sustainable and inclusive peace," the COA said.

OCCEO is the Office of the NYC Chairperson and CEO.

"The said program was determined to be not related to the SK mandatory and continuing training program nor among its program components. As there were no funds issued  for implementing ELCAC activities, it would appear that the Agency is defrauding the government by using funds for a different purpose other than which was intended," the COA noted.

"Therefore, the above salary payments, which were inappropriately  charged to the SKMCTF and not conforming to the prescribed usages and rules of RA No. 10742, and its IRR and the General Appropriations Act (GAA) Fiscal Year (FY) 2021 are considered irregular/illegal expenditures as defined under COA Circular No. 2012-003 dated October 29, 2012," the COA added.

NYC not part of health subcommittee

In addition, COA said that the NYC should not have disbursed P2.061 million for mental health and psycho-social services related to the Bangon Marawi Comprehensive Rehabilitation and Recovery Program, because such a mandate belongs to the Task Force Bangon Marawi Sub-Committee on Health and Social Welfare, which NYC is not a part of.

The NYC, the state auditor said, is instead part of the Sub-Committee on Peace And Order headed by the Department of Interior and Local Government and is responsible for the restoration and maintenance of peace and order, and the continuity of public services in Marawi City.

The Sub-Committee on Health and Social Welfare, on the other  hand, is co-headed by the Department of Social Welfare and Development and Department of Health (DOH) and is in charge of taking measures to provide sanitation and health facilities, medical supplies, food, potable water, and other basic necessities as well as nutrition and psycho-social support to internally displaced persons (IDPs).

"Review of disbursement vouchers charged against the Marawi Fund and classified under the Other Professional Service (OPS) account showed that NYC disbursed a total of P2,061,818.40 for the payment of Mental Health and Psycho-Social Services provided by 40 youth volunteers hired as Health Care Personnel/Social Work Personnel. The documents attached to disbursement vouchers, particularly the  contracts and November 2021 accomplishment reports of the health and social workers, confirmed that the tasks performed related to the functions and responsibilities of the Sub-Committee on Health and Social Welfare where NYC is not a member," state auditors said.

"Clearly, these  services are not in line with the role of NYC under the Sub­ Committee on Security, Peace and Order of the TFBM, nor are these related to the mandated functions of the Agency. As the Agency (NYC) is not mandated to perform such services nor is capable of supervising its implementation as compared  to  those  agencies  appropriately assigned to perform these roles such as DOH and DSWD, the objectives of these activities may have not properly attained and thus, funds are exposed to wastage and the specific functions of NYC for security, peace and order may unnecessarily be neglected," state auditors added.

Given the findings, the COA tasked the NYC to:

• justify why such expenses did not conform to existing laws
• relate the necessity of hiring health care and social workers for the provision  of mental health and psycho-social  services in Marawi City and the connection of these services to the functions and responsibilities of the Agency under the Sub-Committee on Security, Peace and Order of the TFBM and
• submit  the approval  or  certification  from  the  Chairperson  of the  Sub­-Committee on Security, Peace and Order of the TFBM

'ELCAC is separately funded'

In response, the NYC justified its use of P651,000 worth of SK funds for NTF-ELCAC activities by saying that NYC is a member of the NTF-ELCAC.

"It is NYC's commitment to encourage the youth to be conscious of the deceptive recruitment of the communist front organizations which target participants like the SK. NYC, being the agency in charge of the training of the SK, [provides] orientation about ELCAC as a ride-on topic for SK and LYDO Training," the NYC said in its comment stated in the same COA report.

"Also, it is one of the topics for SK webinars on youth participation in peace building. Thus, ELCAC activities, including the salaries of the concerned COS personnel were charged to SKMCTF (SK funds)," it added.

The COA, however, was not convinced.

"The accomplishment reports of these COS workers showed that they had performed facilitative/administrative works, which do not amount to provision of SK training. These tasks are a secretary's job rather than that of technical personnel such as training facilitators, designers, and/or developers. Although their jobs may have partly aided the SK Unit, they cannot be regarded as one that serves the fund's purpose," the COA said.

"Moreover, the ELCAC is a separately funded program by the government, and it's a different program from the Mandatory and Continuing Training Program of RA No. 10742. Unless an activity's aim is to provide training for SK, the SKMCTF should not be utilized for such engagement. We reiterate that the Agency should refrain from using the SKMCTF for other purposes m compliance with the provision of GAA, which states that in no case shall said amount be used for any other purpose," COA added.

Stick to the mandate

As to the P2.06 million worth of funding released for the mental health and psycho-social services for those displaced by the terror attacks in Marawi, the NYC said it provided personnel in coordination with the Department of Health and that the NYC was also invited several times by the DSWD to participate m the Sub-committee on Health and Social Welfare meetings, acknowledging the project's focus on youth  participation on providing such services.

The NYC also said that such an initiative generated positive feedback after its completion in 2019 that the Marawi City Health Office requested for its continuation, a request eventually granted by the Office of the President in June 2020.

But COA maintained that while NYC's intention might be good, it should stick to its mandate.

"While we don't find fault in the intent of the project, the Agency should focus on the purpose of the fund, its role in the Sub-Committee where the Agency is a member and the fulfillment of its mandated functions. Moreover, it is recommended that Management submit the approval or certification from the Chairperson of the Sub-Committee on Security, Peace and Order of the TFBM," it added. — BM, GMA News