The Commission on Audit (COA) has raised concerns over the Social Security System’s (SSS) procurement of more than 143,000 rolls of tissue paper in 2024 — a purchase totaling P13.19 million and, according to state auditors, marked by poor planning and a lack of proper documentation.
In its annual audit report, COA found that the SSS bought 143,424 tissue rolls, far surpassing the agency’s estimated two-month supply requirement. Auditors noted that the stockpile was so large it could not even fit into SSS storage facilities.
COA said that 116,046 rolls remained with the supplier, with no written agreement governing the arrangement.
The audit report pointed out that the setup was based only on a verbal understanding between SSS personnel and the supplier — a practice COA said exposes the agency to risks and violates basic procurement standards.
COA urged the SSS to improve its planning, ensure accurate supply projections, and formalize all procurement-related agreements to prevent similar issues in the future.
The SSS has yet to issue a statement responding to the audit findings.


