The Commission on Audit's 2025 findings on the Department of Labor and Employment's TUPAD cash-for-work program list excess payments, missing paperwork and officials ordered investigated. The money behind the program keeps growing anyway.
The Commission on Audit (COA) has flagged deficiencies in how the Department of Labor and Employment (DOLE) handled its Tulong Panghanapbuhay sa Ating Disadvantaged/Displaced Workers (TUPAD) cash grants in 2025. According to the Daily Tribune's Jerod Orcullo, the problems cut across 11 regional offices and touch both the amounts paid out and the documents meant to justify them. The audit also ordered an investigation of officials involved in what it called "unvalidated disbursements."
The report surfaced in mid-September. It matters now because the House passed the 2027 budget on second reading last week with, as Pulpulitiko reported, ₱14.8 billion in amendments for DOLE's TUPAD. The program is growing faster than its paperwork.
What the auditors found
Per the Daily Tribune, COA reported:
- ₱6.4 million in excessive payments to 1,275 beneficiaries in Region IX.
- Missing qualification documents for 5,512 beneficiaries across Regions VIII, XI, XII and XIII, documents required under Section 8 of the department order governing TUPAD eligibility.
- ₱19.3 million in unreported and undeposited collections from 2022 to 2025, from registration fees paid by contractors and subcontractors covering 193 Certificates of Registration. COA sought restitution.
- Outstanding audit settlements as of Dec. 31, 2025: ₱69.3 million in suspensions, ₱41.2 million in disallowances and ₱7.2 million in charges.
COA called for stronger beneficiary verification and payroll documentation, and for a more transparent beneficiary database built together with DOLE's Central Office to prevent duplicate or ineligible recipients. Other flagged issues included insurance coverage, unclaimed financial assistance, unliquidated cash advances and incomplete supporting documents.
The Tribune reports that COA's main concern was the issuance of unauthorized official receipts, which it said could violate Article 171 of the Revised Penal Code. That is the article on falsification by public officers.
DOLE's response
The Daily Tribune's report does not include a response from DOLE. Pulpulitiko has not found one in the coverage reviewed for this story. It is not known whether the department disputes the findings, has begun the ordered investigation, or has started restitution of the ₱19.3 million.
The budget, meanwhile
Pulpulitiko previously reported that Rep. Antonio Tinio warned that DOLE's Tupad fund could climb to ₱24.5 billion in 2027, turning the labor department into an "aid-distributing agency." Last week's House amendments added ₱14.8 billion for TUPAD, alongside ₱32 billion for DSWD's AICS, in a ₱116-billion package approved by voice vote with no vote count reported.
The sequence is worth stating plainly: auditors say beneficiary verification is weak, and the response in the budget chamber was to add more money. This reporting has not found anything in the sources reviewed showing that the House tied the increase to fixing the verification gaps COA identified.
Context
TUPAD is DOLE's emergency employment program, which pays short-term wages to displaced and disadvantaged workers. It is a recurring COA subject: a 2022 Philippine Star report carried COA notes on deficiencies in a ₱16.9-billion TUPAD program, and a 2021 ABS-CBN report described DOLE suspending TUPAD in three Quezon City districts amid alleged anomalies. The 2025 findings are the latest chapter in a long record of the same kinds of lapses: unvalidated payouts, thin documentation and poor liquidation.
What remains unknown
- Whether DOLE will contest the findings or has acted on the ordered investigation.
- Who the officials under investigation are.
- Whether the 2027 budget carries any verification conditions attached to the added TUPAD money.
Sources
- Jerod Orcullo, "COA calls out TUPAD grant deficiencies," Daily Tribune, Sept. 15-16, 2026 — https://tribune.net.ph/2026/09/15/coa-calls-out-tupad-grant-deficiencies
- Pulpulitiko, "House Passes ₱7.2-Trillion 2027 Budget on Second Reading by Voice Vote, With ₱116 Billion in Last-Minute Amendments," Oct. 7, 2026
- Pulpulitiko, "Lawmaker Blasts DOLE's 2027 Budget as Turning Labor Department Into 'Ayuda Agency' Over Ballooning Tupad Fund," Sept. 11, 2026
- Philippine Star (via PressReader), "COA notes deficiencies in P16.9-B TUPAD program," July 4, 2022 — https://www.pressreader.com/philippines/the-philippine-star/20220704/281539409654875
- ABS-CBN News, "DOLE's TUPAD program in 3 QC districts suspended," Sept. 6, 2021 — https://www.abs-cbn.com/news/09/06/21/doles-tupad-program-in-3-qc-districts-suspended