Annex A
Status of Implementation/
Ref. Observation Recommendation
Results of Validation
The financial assistance from The 34. Management require the elected Unimplemented
2021 AAR
AO No.6, Provincial Government of Negros Oriental officials who are not among those
Page 44 for COVID-19 response operations was entitled to Hazard Pay as provided under The persons liable still had not
utilized for the payment of hazard pay to Section 2 of A.O. No. 26 and Section 3 refunded the amount.
some personnel of the Rural Health Unit of DBM Budget Circular No. 2020-1
(RHU) and barangay officials and dated March 24, 2020, to refund the
employees of the Municipality contrary to amount of ₱126,000.00.
Item 1 of the Memorandum of Agreement 35. Each respective Sanggunian appropriate Unimplemented
(MOA) dated May 17, 2021, and Section 9 funds for hazard pay in accordance with
of COA Circular No. 94-013 dated Section 5 of A.O. No. 26 dated March
December 13, 1994. Moreover, the 23, 2020, as amended by A.O. No. 43
conditions on the grant of the hazard pay dated June 1, 2021, and reimburse the
under Section 4.0 of DBM Budget Circular Trust Fund for the amount utilized for
No. 2020-1 dated March 24, 2020, were not hazard pay, adequately supported with
fully complied with, casting doubt on the the documentary requirements
validity and propriety of the disbursement. mentioned above to ascertain the
a. The financial assistance for COVID- 19 propriety and validity of the grant.
response operations was utilized for the
payment of hazard pay contrary to Item 1 of
the Memorandum of Agreement (MOA)
dated May 17, 2021, and Section 9 of COA
Circular No. 94-013 dated December 13,
1994.
b. The grant was not supported with
authority from the Head of the Agency and
