Summary
An overview of administrative and financial irregularities regarding training budget management and approval processes for 2024 and 2025.
Audit Findings on L&D Training Expenditures
Highlights
Budgetary and Planning Deficiencies
The training budget was released in the absence of comprehensive Annual Learning and Development plans for 2024 and 2025, while internal documentation was withheld due to ambiguous decentralization guidelines.
Unauthorized Training Expenditures
Financial irregularities were identified involving six in-house training activities by PRO VII-HRU costing PhP 1,805,612.00, along with four additional training sessions totaling PhP 4.7 million, all of which were conducted without proper approval or inclusion in the approved plan.