CMCS Session 3 - Exercise 3-2

Use of government vehicles for private social functions such as receptions, balls, theatres and for other personal purpose; use by spouse, children, friends and the like, of the official entitled thereto, even if they are in the company of said officials; or on Sundays, legal holidays or out of their regular office hours or outside route of the official or employee.

• Irregular

• Illegal

• Unnecessary

• Unconscionable

Live-in Seminars in five-star hotels with significant number of participants and unreasonable period of time.

• Excessive

• Extravagant

• Unconscionable

• Unnecessary

Procurement of materials/items in excess of the requirements which eventually expires such as vaccines, medicines, seeds, fertilizer, pesticides, among others.

• Illegal

• Excessive

• Unnecessary

• Irregular

Replacement of a serviceable structure/equipment.

• Irregular

• Unnecessary

• Extravagant

• Illegal

Hiring of expensive vans, cars, aircraft when there is available ordinary public conveyance, except in meritorious cases and justified by prevailing circumstances.

• Unconscionable

• Excessive

• Illegal

• Extravagant

Charges to accounts payable not founded on valid claims in violation of Section 46 of PD 1445 and 1177.

• Illegal

• Extravagant

• Unnecessary

• Excessive

Payment of repair of government equipment at a cost exceeding 30 percent of the current market price of the same or similar equipment.

• Illegal

• Extravagant

• Excessive

• Unnecessary

Purchase of high-end or expensive model brands of electronic gadgets.

• Excessive

• Illegal

• Unnecssary

• Unconscionable

Grant of cash advance for no specific stated public purpose

• Excessive

• Unnecessary

• Irregular

• Illegal

Use of expensive decorative lamp posts and other similar items/fixtures

• Extravagant

• Illegal

• Unnecessary

• Irregular