EXECUTIVE SUMMARY
Introduction
The Dangerous Drugs Board (DDB) is a government body established on
November 14, 1972 by virtue of Republic Act No. 6425 otherwise known as The
Dangerous Drugs Act of 1972. Presidential Decree Nos. 44, 1675, 1683, 1708 and Batas
Pambansa Blg. 179 had been issued to amend the said Act. On December 13, 1993,
further amendments were made under RA 7659. The agency, previously under the Office
of the President is now attached to the Department of Health.
The Board acts as the highest policy making and coordinating arm as well as the
national clearing house of all matters pertaining to law enforcement and control of
dangerous drugs and other activities.
For CY 2000, the Agency had undertaken various programs and projects. The
major accomplishments for the year are the following:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Conducted
45
prevention
education
training
programs
to
barangay/community/schools,family
and
parent/law
enforcement/interfaith/GO/NGO/treatment and rehabilitation training
programs;
Conducted 6 information programs;
Produced and distributed 281,000 copies of information materials;
Gave accreditation to 160 laboratory facilities, 32 physicians and 10
treatment and rehabilitation centers;
Monitored and evaluated 31 treatment and rehabilitation centers;
Conducted 100% researches on survey on Non-Medical use of drugs in
workplaces, 80% perceptions and attitudes of students and parents re: drug
test prior to admission to school, 80% evaluation of DDB preventive
education projects and 100%development of Manual on TC; and gathered
100% statistics on central case registry and national monitoring system,
crime information system, drug abuse epidemiology and computer tech.
Dev.;
Issued and approved 6,779 S-licenses and 6,639 permits/certificates on
dangerous drugs and exempt preparations;
Conducted 243 routine regulatory inspection on drug establishments;
Conducted 213 physical security inspections on establishments handling
dangerous drugs and exempt preparations;
Collected/analyzed/evaluated 12,686 drug information;
Released 34 cases of rewards/incentives.
For the year 2000, DDB received total allotments of P 99,872,700.34, comprised
of P 88,989,212.00 regular allotment (RA 8760) and P 10,883,488.34 continuing
appropriation. It incurred total obligations of P 97,345,872.09, leaving an unexpended
balance of P 2,526,828.25 at year-end.
The Agency’s total assets, liabilities, residual equity and income for CY 2000
were P 47,723,181.72, P 29,578,201.47, P 18,144,980.25, and P 6,352,079.46,
respectively.
Scope of Audit
The audit covered the operations and financial transactions of the Dangerous
Drugs Board for CY 2000. The objectives of the audit were to ascertain the fairness and
reliability of the Board’s financial position and results of operations, and to determine
whether the plans, programs, projects and activities for the year were attained in an
efficient, economical and effective manner. We also conducted compliance audit and
propriety of transactions. The result on the Value for Money (VFM) audit will be
submitted in a separate report.
STATE AUDITOR’S REPORT ON THE FINANCIAL STATEMENTS
The Auditor rendered an unqualified opinion on the fairness of the presentation of
the financial statements.
SUMMARY OF SIGNIFICANT FINDINGS AND RECOMMENDATIONS AND
FAVORABLE OBSERVATIONS
Below are the summary of significant findings and the corresponding
recommendations for the year 2000, to wit:
1. Trust receipts in the amount of P 190,562.69 still remain with the depository
bank, thus in violation of Executive Order No. 338 dated May 17, 1996.
Strictly implement EO 338 and remit the balance of trust receipts maintain
with the bank to the National Treasury.
2. No increase in rates of fees collected by the agency was implemented since
1991, hence violating Executive Order Nos. 197 and 218 dated January 13,
2000 and March 15, 2000, respectively.
Comply with Executive Order Nos. 197 and 218 since the cost of rendering
government services or regulating certain activities has risen drastically and
the government does not have sufficient resources to sustain, improve or
expand these services.
3. No maintenance program for motor vehicles were prepared, thus large
overhead costs amounted to P 137,618.00 were utilized in repairs for four
vehicles.
Prepare preventive maintenance program for all motor vehicles assigned and
incorporate in the Work and Financial Plan to prolong the life of this
equipment. Maintenance reduces the necessity of major repairs. It assures that
equipment will be able to operate more dependently. It saves time, personnel
and money.
Suspensions and disallowances issued by the Auditor were fully complied with
and/or refunded within the prescribed period, hence no balance of suspensions and
disallowances for the year.
The findings were discussed with the Agency officials concerned. We are pleased
to note their favorable reactions to our comments and recommendations.
STATUS OF IMPLEMENTATION BY THE BOARD OF PRIOR YEAR’S AUDIT
RECOMMENDATIONS
The two recommendations embodied in the 1999 Annual Audit Report were fully
implemented.