LARGE 2025- Session 8-1

1.     Grant of overtime pay for work that is not urgent as to require completion within a specified time or that can be undertaken during regular hours.

• a. Irregular Expenditure

• b. Extravagant Expenditure

• c. Unnecessary Expenditure

• d. Excessive Expenditure

2. Hiring of casual and probationary employees under job order with entitlement and benefits enjoyed by regular employees, in violation of CSC Resolution No. 020790 dated June 5, 2002 and CSC Memorandum Circular No. 15 s. 1999

• a. Unnecessary expenditure

• b. Irregular Expenditure

• c. Extravagant

• d. Unconscionable

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

• 1. a. Unnecessary Expenditure

• b. Extravagant Expenditure

• c. Excessive Expenditure

• d. Unconscionble Expenditure

4. Honoraria to private individuals sitting as members of special committees of government agency, without authority or approval from the DBM.

• a. Excessive Expenditure

• b. Unconscionable Expenditure

• c. Unnecessary Expenditure

• d. Irregular Expenditure

5. Hiring of expensive vans, cars, aircraft when there is available ordinary public conveyance without justification.

• a. Excessive Expenditure

• b. Illegal Expenditure

• c. Extravagant Expenditure

• d. Unnecessary Expenditure

6. Construction of housing units which were not distributed/awarded or disposed of within considerable period of time as evidenced by the deterioration of the units.

• a. Extravagant Expenditure

• b. Excessive Expenditure

• c. Unnecessary Expenditure

• d. irregular Expenditure

7. Reimbursement of expenses incurred by persons who are not authorized to attend conferences, meetings and other official functions.

• a. Illegal Expenditure

• b. Irregular Expenditure

• c. Excessive Expenditure

• d. Unnecessary Expenditure

8. Overpricing in significant amount exceeding 100% of the current and prevailing market value.

• a. Illegal Expenditure

• b. Irregular Expenditure

• c. Unconscionable Expenditure

• d. Extravagant Expenditure

9. 9. Claims for EMEs and other similar expenses of GOCCs in excess of the amounts authorized in their corporate charters.

• a. Irregular Expenditure

• b. Unconscionalbe Expenditure

• c. Excessive Expenditure

• d. Extravagant Expenditure

10.   Use of government property such as office supplies and office equipment, and government facilities and buildings for personal purposes.

• a. Excessive Expenditure

• b. illegal Expenditure

• c. Irregular Expenditure

• d. Unconscionable Expenditure