COA defines unnecessary, extravagant expenditures

COA Circular No. 88-55-A, dated 08 September 1985, defines the terms "Unnecessary" and "Extravagant" to pertain - "xxx to expenditures which could not pass the test of prudence or the obligation of a good father of a family, thereby non-responsiveness to the exigencies of the service. Unnecessary expenditures are those not supportive of the implementation of the objectives and mission of the agency relative to the nature of its operation. This could also include incurrence of expenditures not dictated by the demands of good government, and those the utility of which cannot be ascertained at a specific time. An expenditure that is not essential or that which can be dispensed with without loss or damage to property is considered unnecessary. The mission and thrust of the agency incurring the expenditure must be considered in determining whether or not the expenditure is necessary "xxx xxx xxxx" "The term 'extravagant expenditures' signifies those incurred without restraint, judiciousness and economy. Extravagant expenditures are immoderate, prodigal, lavish luxurious, wasteful, grossly excessive, and injudicious." [G.R. No. 114864. December 6, 1996]