The Department of Social Welfare and Development (DSWD) expressed its gratitude to the Commission on Audit (COA) and its Chairperson, Atty. Michael G. Aguinaldo, for extending the relaxation of its auditing rule to expedite the release of the funds for the second tranche of the Social Amelioration Program - Emergency Subsidy Program (SAP-EAP) to aid those greatly affected by the COVID-19 pandemic.
In its press statement posted on their website last 30 May 2020, the DSWD thanked the Commission for granting the agency’s request to extend the relaxing of the rule under COA Circular No. 2016-002 requiring a “Certification by the Accountant that the funds previously transferred to the Implementing Agency has been liquidated and accounted for in the books, as a prerequisite to the succeeding release of funds” specific to the DSWD’s request and for the duration of the present crisis.
The DSWD specifically asked to relax the rule requiring the submission of liquidation reports by the implementing agency prior to the subsequent transfer of funds in order for the DSWD to proceed with the distribution of the second tranche of the SAP-EAP to eligible beneficiaries.
“Nagpapasalamat ang DSWD sa sambayanang Pilipino, sa inyong pagtitiwala sa lahat ng ahensya ng pamahalaan na nakikipaglaban para sa kabutihan ng bawat pamilya sa panahon ng pandemiyong COVID-19,” the DSWD said of the COA.
The Commission allowed the DSWD to rely on a signed Sangguniang Barangay Resolution or a Barangay Council Resolution attesting that the identified beneficiaries are eligible and qualified under DSWD-DOLE-DTI-DA-DOF-DBM-DILG JMC No. 1 and DSWD MC No. 09-2020 in lieu of the liquidation report.
However, all Local Chief Executives must submit their duly accomplished completed full liquidation reports within three months from the lifting of the declaration of the State of Calamity. COA also said that the actual transfer of funds to the local government units and disbursements shall be subject to regular post audit The Commission also reminded the DSWD to submit the reports required by oversight agencies, including the budget and financial accountability reports to the Department of Budget and Management and to the COA.